EITC Due Diligence Training Module

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 The Due Diligence Training Module-- This module covers the technical parts of the Due Diligence must do's and contains scenarios to walk you through examples of applying due diligence requirements. Complete the course, pass the test and print a certificate of completion. You may also receive Continuing Education credit.

Curso en español de Capacitación para la Práctica de Diligencia Debida--Este curso de capacitación del EITC (Crédito Tributario por Ingreso del Trabajo, por sus siglas en inglés) ha sido diseñado para ayudar al profesional de impuestos a entender mejor el crédito y sus responsabilidades bajo las reglas de Diligencia Debida del EITC. Usted podría obtener créditos de educación continua (CE) con este curso

Both the English and Spanish modules are approved for one Continuing Education credit for enrolled agents and Registered Return Preparers. To receive credit, you must register using your PTIN, complete the course, and pass the test. You can then print out the certificate of completion for your records.

Preparers suggested IRS develop an on-line training module for EITC eligibility and meeting due diligence requirements. The IRS listened and developed this training module in both English and Spanish. The module contains interactive scenarios walking preparers through examples of applying the due diligence requirements. After completing the module, there is a test. If you pass the test, you can print out a certificate of completion!

Follow these easy steps to access the module:  

  • New users should register by filing in all fields in the Register box located in the lower left corner of the module welcome page.
  • Returning users should enter their email address and password in the login box located at the top left of the module welcome page.
  • If a returning user forgets their login information, they can click on the "I forgot my login information" link directly below the password field in the login box. An email will be sent to the users email account with log-in information.  

Alert/Alerto

IRS Issuing Penalty Notices to Tax Preparers for Missing Forms 8867

Tax preparers who do not send Form 8867 with EITC returns are subject to a $500 penalty per return.

IRS sent warning Letter 4989 to preparers who did not comply for tax year 2011, and, starting this month, IRS will be sending nearly 800 of those preparers notices of proposed penalties for continued failure to attach the form for tax year 2012 returns. More information on Form 8867.

El IRS emitirá avisos de penalidades a preparadores de impuestos por omitir los formularios 8867

Los preparadores de impuestos que no presentan el Formulario 8867(en inglés) con declaraciones que reclaman el EITC están sujetos a una penalidad de $500 por declaración. El IRS envió la carta de aviso 4989 (en inglés)a los preparadores que no cumplieron en el año tributario 2011, y, a partir de este mes, el IRS enviará notificaciones de penalidades propuestas a cerca de 800 de esos preparadores por la negligencia repetida en adjuntar el formulario en las declaraciones del año tributario 2012. Obtenga detalles acerca (en inglés).

 

English version of the training module

Spanish version of the training module

 

 

Page Last Reviewed or Updated: 11-Jul-2014