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.
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).
We are sending letters during November and December of 2013 to preparers filing questionable EITC claims. The letters:
For more information and examples of the letters, see our section, Reaching Out to Preparers.
We are also starting our visits to preparers to discuss EITC Due Diligence. The visits begin in November and continue during the filing season. For more information on the visits, see our section, Visiting Preparers Filing Highly Questionable Returns.
We are starting the Due Diligence audits based on 2012 returns in mid-November and audits based on 2013 returns start February of 2014. Both continue through April 2014. See our page on Auditing for Due Diligence for more information.
The IRS recently got another EITC Due Diligence injunction that prohibits preparers from preparing any further federal income tax returns. The cumulative injunctions represent over $105 million dollars in harm to the government. Find more information on the process and the preparers involved here.
We moved EITC Central and your Tax Preparer toolkit to a new platform. Because of the move, some of the site addresses have changed and your bookmarks or favorites may not work. We suggest you make new bookmarks for your favorite pages. Also, we added a new tab, Other Refundable Credits. This new section currently has resources to help you file accurate returns with education credits and the Child Tax Credit. If you can’t find something, we are happy to help you so let us know, firstname.lastname@example.org.
Our EITC Due Diligence Made Easy DVD (IRS Publication 4926) is still available. It contains tools and resources to help you prepare tax returns. The DVD has information for 2012 but is still relevant for the following:
Order your copy of the EITC Due Diligence DVD online (enter "4926" in the search box) or, call 1-800-829-3676 to place your order for up to five copies of Publication 4926. Need more copies? Send an email to us at email@example.com.