)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
On this page
- Laws and requirements
- Training
- Due diligence responsibilities
- Compliance program
- Due diligence resources
- Prevent filing errors
- Forms and publications
- Audits, penalties and appeals
- Other tax benefits
- Related
This toolkit contains information and trainings sources to help you stay due diligence compliant. It also has tax benefit content that you can share with your client and help promote these benefits:
- stay compliant with due diligence
- understand filing requirements and situations
- resource to share with your clients to promote claiming the tax benefits
See Due diligence law, regulations and requirements to understand your responsibilities and requirements when claiming certain credits or head of household filing status. The four due diligence requirements detail what you need to know and do to meet each requirement.
You will find training and scenarios examples on the following:
- EITC Schedule C and record reconstruction training
- Scenario 1 - No expenses
- Scenario 2 - False business income
- Scenario 3 - Overstated expenses
- Scenario 4 - No expenses
- Scenario 5 - Rounded expenses
- 1099-NEC & 1099-MISC income treatment scenarios
- EITC due diligence and self-employed taxpayers
The Paid preparer due diligence training helps you, as a tax preparer, better understand your responsibilities under the paid preparer due diligence regulations. You may be eligible to receive two continuing education (CE) credits for tax law.
Our due diligence compliance program focuses on paid prepares who file returns and claims for the tax benefits. We help tax preparers who have errors in their tax filings. We have a tiered process of assistance and education for the tax prepares to prevent future tax benefits filing errors.
We assist and educate the tax preparers using the following approaches:
- Knock and talk
- Letters or phone calls about due diligence and filing errors
- Barring non-compliant EITC return preparers from filing tax returns
For additional information, see Reasons tax preparers may be contacted by the IRS.
- Basic qualifications
- Handling the most common errors and due diligence situations
- Handling processing errors
- How to avoid child tax credit errors
- How to avoid education credit errors
- Divorced and separated parents
- Applying tiebreaker rules to the Earned Income Tax Credit
- Additional guidance on other EITC topics
A paid tax return preparer can face potential consequences for not meeting the due diligence requirements. For more information, see Consequences of filing EITC returns incorrectly.
Taxpayers who qualify for EITC may also qualify for other tax benefits.
Child tax credit
Educational credit
Related
News and updates for paid preparers