Some tax preparers have indicated that they are uncomfortable asking the probing questions necessary to meet the due diligence "knowledge" requirement.
In order to facilitate gathering information from their client related to sensitive questions, a preparer could go over the forms IRS uses to request documentation during an examination with their client. The forms are available in both English and Spanish.
Form 886-H-EIC, 886-H-EIC (Spanish Version), Documents You Need to Prove You Can Claim an Earned Income Credit on the Basis of a Qualifying Child or Children, for example, could be used as a tax preparation aid. The preparer could review this document with the client, showing the client the legal requirements that must be met for a qualifying child, then confirming with the client whether they would be able to provide the documentation, shown on the form, to support the requirement if they were examined.
Form 886-H-HOH, 886-H-HOH (Spanish Version), Supporting Documents To Prove Head of Household Filing Status, and Form 886-H-DEP, 886-H-DEP (Spanish Version), Supporting Documents for Dependency Exemptions could also be employed to address filing status and dependency questions.
Last updated: 1/10/2013