This self-study course is approved for one continuing education credit for enrolled agents and other tax return preparers.
To receive credit, you must register using your PTIN, complete the course, and pass the test.
CPAs, attorneys, and others licensed by state boards or organizations should check with their respective licensing body to determine if credit applies toward their continuing education requirements.
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This module covers the specific due diligence requirements under Treasury Regulation section 1.6695-2 that paid preparers must meet when preparing returns or claims for refund claiming the:
- Earned income tax credit (EITC),
- Child tax credit (CTC), additional child tax credit (ACTC), credit for other dependents (ODC),
- American opportunity tax credit (AOTC), or
- Head of household (HOH) filing status.
Learn more about the due diligence requirements for preparers and firms employing preparers in Due Diligence FAQs, including ways an employer can avoid penalties.