Preparer Due Diligence

Preparers of EITC returns must meet additional due diligence requirements. This section helps you understand the ins and outs of meeting your due diligence requirements and IRS's programs and resources to help you.

Due Diligence Topics

• EITC Due Diligence Law and Regulation
• What is Form 8867?
• Consequences of Filing EITC Returns Incorrectly

Additional Programs and Resource

• Due Diligence Training Module - this training module, available in both English and Spanish, is an interactive training module to help you learn your due diligence requirements. It's free and may qualify you for CE, Continuing Education credit.
• Due Diligence Videos - The popular EITC Due Diligence videos from the 2011 and 2010 IRS Nationwide Tax Forums featuring The Preparer show you how to handle common due diligence situations. Find the Due Diligence Videos here
• Useful examples on how to handle common due diligence situations
• Information and examples on handling the most common EITC errors
• How to use Form 886-H-EIC, HOH and DEP to help meet your due diligence requirements
• IRS Publication 4687, EITC Due Diligence provides valuable guidance to help you comply with your EITC due diligence requirements. Find the Publication 4687, EITC Due Diligence, on irs.gov.  Find the Spanish version on irs.gov.

Last updated 7/11/2012