Paid preparer due diligence videos

Videos are hosted on the IRS YouTube channel.

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Topic Transcript
AGI/Tie breaker rule Text
Audit Text
Disabled child Text
Due diligence correspondence examination initial call Text
Employer responsibility Text
Qualifying child (Mr. Kimble) Text
Qualifying child (Sunshine Cassidy) Text
Recordkeeping Text
Residency requirement Text
Schedule C/Recordkeeping Text
Tax preparer, new client discussion of refundable credits Text
Tie breaker rule Text
Page Last Reviewed or Updated: 18-Jun-2025