Preparer Due Diligence

Preparers who are paid to complete returns claiming the earned income tax credit (EITC), the Child Tax Credit and the refundable portion, the additional child tax credit (CTC/ACTC) and the American opportunity tax credit (AOTC) must meet 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


Additional Programs and Resource

  • Due Diligence Training Module - this training module, available in both English and Spanish, is interactive training to help you learn your due diligence requirements when preparing returns claiming the EITC, the CTC and the AOTC. There's no cost to you and you may qualify for one CE, Continuing Education credit.


  • Due Diligence Videos- the popular due diligence videos from the IRS Nationwide Tax Forums gives examples of interview techniques for those prickly due diligence situations.




  • Forms 886 help you and your client understand what documents the IRS may need to prove their claim for the  EITC, the CTC or the AOTC.


  • IRS Publication 4687, Refundable Credit Due Diligence, available in both  English and Spanish, provides valuable guidance to help you comply with your  due diligence requirements.