Welcome to the Tax Return Preparer Toolkit

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Coronavirus Updates

The IRS has established a special section focused on steps to help taxpayers, businesses and other affected by the coronavirus on IRS.gov.

This toolkit has everything you need to help you with claims for the earned income tax credit, child tax credit/additional child tax credit/credit for other dependents and American opportunity tax credit.

It helps you prepare accurate returns, practice due diligence, and get your clients the credits they are due.

Review Hot Topics for Return Preparers for news you need to help you meet due diligence requirements, and more.

Find EITC Income Limits, Maximum Credit Amounts here.

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Take the paid preparer due diligence training online. It covers due diligence ‘must-do's’ and contains scenarios and quizzes to check your understanding. Then, pass the test and you may receive one continuing education credit and print a certificate of completion.

Watch our taped webinars. Learn how practicing due diligence can benefit you, your clients and your business, and how to avoid common errors and penalties when determining your clients’ eligibility for the EITC, CTC/ACTC/ODC and AOTC.

Find out about paid preparer due diligence requirements

Publication 4687, Paid Preparer Due Diligence, can help you comply with due diligence requirements and avoid penalties.

Take our EITC Schedule C and Record Reconstruction Training. Find out how to help your self-employed clients reconstruct their business income and deductions when records are missing or incomplete.

Find answers to the questions most frequently asked by preparers

Don’t overlook any state or local earned income credit. New York City, the District of Columbia, and  28 other states offer their residents an earned income tax credit. Questions should be directed to state or local tax authorities.

More Resources:

Learn how to avoid the most common EITC errors

Learn how to handle the most difficult due diligence situations.

Learn about refundable credits and get continuing education credits.  See how.

View a comparison of child-related tax benefits. 

Find products to help you meet your due diligence requirements and inform your clients of your responsibility to get it right.

Use the EITC Assistant available in English and Spanish, to show your clients whether they qualify for EITC.  'Am I Eligible to Claim an Education Credit?' or, 'Does My Child/Dependent for the Child Tax or the Child Tax Credit or the Credit for Other Dependents?'

Use this one-page printable decision tree (questionnaire) to see if your client may be eligible for the EITC. Publication 5334, Do I Qualify for EITC?