Tax Professional Awareness Week

What is Tax Professional Awareness Week?

Tax Professional Awareness Week is a dedicated series of educational initiatives designed to equip tax professionals with the tools and information needed to prepare accurate returns ahead of the filing season. The event delivers timely messaging, promotes online due diligence training, and offers valuable insights into available tax benefits. It aims to arm tax professionals with the updated knowledge and skills needed to navigate the evolving tax landscape.

Why are tax professionals so important?

Tax professionals play an important role in assisting taxpayers with their filing obligations. More than half of taxpayers who claim refundable credits like the Earned Income Tax Credit or Child Tax Credit rely on paid tax professionals to accurately file their return. Without a doubt, the integrity of the tax system heavily relies on the work of tax professionals.

Support your success

Due diligence

Complete the online training course to better understand your due diligence requirements under Treasury Regulation Section 1.6695-2. Learn how to avoid costly penalties when you complete returns claiming the earned income tax credit, child tax credit, additional child tax credit, credit for other dependents, American opportunity tax credit, or head of household filing status.

Due diligence training

In addition to the due diligence "must-do's" the training contains scenarios and quizzes to check your understanding. Enrolled agents and other tax return preparers can earn two continuing education credits for completing the Due Diligence Training Module along with a certificate of completion.

Form 8867, Paid Preparer’s Due Diligence Checklist PDF

Thorough completion of Form 8867 PDF is a key factor to satisfy due diligence requirements, so remember to:

Interview your clients. If you have trouble interviewing your clients, leverage forms that the IRS uses to ask questions such as Forms 14815 PDF, 14818 PDF, 14819 PDF and 14820 PDF.
Use worksheets, forms, and schedules to help determine eligibility and to compute the credit such as the instructions for Forms 1040 and Form 1040-SR PDF; the instructions for Schedule 8812 PDF, Additional Child Tax Credit; the instructions for Form 8863 PDF, Education Credits; or your professional tax return preparation software.
List the specific documents you used to determine eligibility and retain for three years.

Remember, only certify that you complied with your due diligence requirements if you thoroughly interviewed your clients, determined eligibility, and retained supporting documentation. Also, it is very important that you submit Form 8867 with returns claiming the applicable refundable credits.

For more information, visit About Form 8867, Paid Preparer’s Due Diligence Checklist. Also, watch a video of an IRS auditor providing advice on how to properly complete Form 8867.

Due diligence for self-employed taxpayers

The most common Schedule C error relates to misreported business income and expenses. Therefore, take the following steps to ensure that your client’s self-employment income amount is correct:

Interview your client. A casual conversation about their business practice may prove insightful and provide a great deal of information.
Educate your client on the need to keep records. Make sure they have records to support the income and expenses listed. Form 11652 PDF, Questionnaire and Supporting Documentation Form 1040 Schedule C (Profit or Loss from Business), used during IRS examinations of Schedule C, is a great starting point to assist with your client's recordkeeping.
Review client records. Analyze any supporting records your client provides and keep copies. If your client does not have records, you may be able to reconstruct their income and expenses. Visit our EITC Schedule C and Record Reconstruction Training webpage on IRS.gov.

For more information, review Schedule C guidance PDF or visit EITC due diligence and self-employed taxpayers. Additionally, watch an example of a tax professional interviewing their client to determine whether business expenses are being inflated to maximize the EITC.

PRWORA and individual income tax credits

The Treasury and IRS proposed regulations to strengthen enforcement of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 or PRWORA. The proposed regulations apply PRWORA to the earned income tax credit, the child tax credit, the American opportunity tax credit and the adoption tax credit. For tax year 2026, your clients may need to complete Schedule 3-A if they are claiming the EITC, the ACTC, and the refundable portions of the AOTC and the Adoption Credit. Continue to check IRS.gov for the latest information about this important requirement.

Affordable Care Act (ACA) services

Do you have a client who has received the Advanced Premium Tax Credit? The Affordable Care Act (ACA) contains comprehensive health insurance reforms and includes tax provisions that affect individuals, families, businesses, insurers, tax-exempt organizations, and government entities. The law also contains benefits and responsibilities for other organizations and employers.

IRS Independent Office of Appeals

The IRS Independent Office of Appeals is here to resolve disputes, without litigation, in a way that is fair and impartial to the government and to you.

Trump Accounts

Parents, guardians and other authorized individuals can establish a new type of individual retirement account for their children called a Trump Account. The account is for a child who has not turned age 18 before the end of the calendar year in which the election is made and has a valid Social Security number. It includes a pilot program contribution of $1,000 for children born between January 1, 2025, and December. 31, 2028, who are U.S. citizens with a valid Social Security number.

Saver’s Match

Starting in 2027, the federal government will match up to 50% of money individuals save for retirement. The Saver’s Match program is designed for people with low and moderate income and many clients may qualify. Learn how the program works, identify eligible clients, and provide valuable guidance during the tax preparation process.

PTIN requirements for tax return preparers

Get ready for the 2027 filing season! Paid tax return preparers must have a valid preparer tax identification number (PTIN) to prepare or assist in preparing federal tax returns for compensation. Renew your PTIN annually or apply for one if you’re a new preparer.

Become an authorized e-file provider

Join our partnership in three easy steps to save money, increase your productivity and build your business, while providing a service most taxpayers now expect.

Enrolled agent renewal period

It’s time to renew! Enrolled agents whose Social Security numbers end in 7, 8, 9, or who do not have an SSN, must renew their enrollment during the current renewal cycle. Ensure you meet the continuing education requirements and submit your renewal application on time to maintain your eligibility to practice before the IRS.

Annual Filing Season Program (AFSP)

This voluntary program recognizes tax return preparers who complete continuing education to stay current on federal tax laws and filing requirements. Participants receive an AFSP Record of Completion, are listed in the Directory of Federal Tax Return Preparers and receive limited representation rights before the IRS.

The IRS seeks community partners and volunteers to support free tax services

Did you know anyone can volunteer to help during tax season? Whether you're a student, a tax professional, or a retiree, both the IRS and your community need your support. Volunteers play a vital role in helping underserved communities meet their tax obligation and save money. Plus, tax professionals can earn Continuing Professional Education (CPE) credits while making a meaningful impact. It’s a rewarding way to give back and make a difference nationwide.

Modernizing payments to and from America’s bank account

Paper checks for federal payments, including IRS tax refunds, were discontinued beginning September 30, 2025. If your clients still receive paper checks, now is the time to explore their options for electronic payment. Learn how they can make the switch and avoid delays.

Tax debt help tool

Help your client understand and resolve tax debt. The tool provides individuals and businesses with a simple, accessible way to explore payment options and identify next steps based on their situation. The tool is part of the IRS’s broader effort to expand digital services and make it easier for taxpayers to meet their obligations.

Security practices

How to know it's the IRS

If you get a call, text or letter that claims to be from the IRS — or if you see information online about how to get a big refund — it might be a scam, or just bad tax advice.

Choosing a tax professional

Choosing the right tax professional is an important decision. Before hiring a tax return preparer, check their qualifications, ask about fees, and make sure that they have a valid preparer tax identification number (PTIN). Most tax return preparers provide outstanding and professional tax service but choosing the wrong preparer can put personal and financial information at risk. Review our tips for choosing a tax preparer and how to avoid unethical "ghost" return preparers.

Identity theft information for tax professionals

Be aware! Cybercriminals target tax professionals because you are custodians of highly sensitive client data. Cybercriminals attempt to steal your client's personal financial information so that they can create fraudulent tax returns and claim your client’s refunds.

Help for tax pros reporting fraud

Tax professionals can report data breaches, compromised PTINs, return count discrepancies, and other issues to the Internal Revenue Service. Some reports require substantial documentation before submission, so it is important to ensure all required materials are gathered and complete. Take simple steps to strengthen cybersecurity

Everyone plays a role in protecting personal, financial and tax information from identity thieves and scammers. For taxpayers, tax professionals and organizations across the tax community, that protection begins with everyday actions that strengthen online security. Simple cybersecurity habits can help tax professionals, taxpayers and organizations stay safer online.

Protect your clients; protect yourself

Fall has arrived, but the Security Summit summer series information remains relevant year-round. The series, designed for tax professionals, highlights the latest scams targeting the tax community, key security measures to implement, and the steps to take if data theft occurs.  

Written Information Security Plans

A Written Information Security Plan – or WISP PDF – is just one tool for tax professionals to protect their client’s data, and it’s required by law.

Enhance your knowledge – Attend a free live IRS educational webinar

Webinars for tax practitioners

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