IRS Resources
Document Retention Requirements for Paid Preparers
A paid tax return preparer is required to exercise due diligence when preparing a client's tax return or claim for refund. As part of exercising due diligence, the preparer must interview the client, ask adequate questions, and obtain appropriate and ...
Paid Preparer Knowledge Requirement and Documenting Taxpayer Responses
Paid Preparer Due Diligence Requirements A preparer complies with the due diligence requirements set forth in Treasury Regulations for the EIC, the CTC/ACTC, or the AOTC claimed on a return or claimed for a refund if they do the following: Complete ...
Paid Preparer's Due Diligence Checklist
Paid tax return preparers are required to exercise due diligence when preparing any client’s return or claim for a refund. Starting in 2016, the paid tax return preparer's Earned Income Credit (EIC) due diligence, and recordkeeping requirements ...
Due Diligence For Schedules A, C, and E
Schedule A To prepare an accurate Schedule A, you should ask your clients sufficient questions to determine that the expenses that are being claimed are correct. The most common Schedule A issues are: Unreimbursed Employee Business Expenses claimed ...
What To Expect During A Due Diligence Audit 2022
Keys to mastering Due Diligence Requirements CLICK HERE to watch this IRS Webinar.
Paid Preparer Due Diligence Training Module
The Paid Preparer Due Diligence Training helps you, as a tax preparer, better understand the earned income tax credit (EITC), the child tax credit (CTC), the additional child tax credit (ACTC), the credit for other dependents (ODC), the American ...
Return Preparer Office - What You Should Know
CLICK HERE to watch this IRS Webinar.
Paid Preparer Due Diligence Audit Videos
Paid Preparer Due Diligence Exam Initial Contact - Part 1 Paid tax preparer receives a letter stating returns prepared will be examined for meeting due diligence requirements. Preparer contacts IRS Agent to set up an appointment. CLICK HERE to watch ...
How to Apply or Renew PTIN?
Anyone who preparers or assists in preparing fedral tax returns for compensationn must have a valid PTIN before preparing returns. All Enrolled Agents must also have a valid PTIN. CLICK HERE to RENEW, REGISTER, or LOGIN to PTIN System. How do I sign ...
EFIN Process - Become an Authorized e-file Provider
What is an authorized IRS e-file provider? An Authorized IRS e-file Provider is a business or organization who has met the criteria for and been accepted to participate in IRS e-file. To become an Authorized e-file Provider, you need to apply for an ...