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Only paid preparers have to complete this form. The form must be submitted with the tax return of any taxpayer claiming the earned income credit (EIC) if a preparer was paid to complete the return. If you are a signing tax return preparer electronically filing the return, file the form electronically with the return. If you are a signing tax return preparer not electronically filing the return, give the taxpayer the completed form for filing. If you are a nonsigning tax return preparer, give the signing tax return preparer the completed form in electronic or non-electronic format.
Paid preparers of federal income tax returns or claims for refund involving the EIC must meet due diligence requirements in determining the taxpayer's eligibility for, and the amount of, the EIC. Failure to do so could result in a $500 penalty for each failure. See Internal Revenue Code section 6695(g) and Part IV of this form.
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