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Only paid preparers have to complete this form. If you were paid to complete a tax return for any taxpayer claiming the earned income credit (EIC), submit this form with 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 $505 penalty for each failure. See Internal Revenue Code section 6695(g) and Part IV of this form.
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