Taxpayer Due Diligence - 2 Hours CPE
Taxpayer Due Diligence - 2 Hours CPE
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Description
Course Overview
Tax return preparers must meet specific federal due diligence requirements when determining taxpayer eligibility for certain tax credits and filing status. This course examines the responsibilities associated with the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), Credit for Other Dependents (ODC), American Opportunity Tax Credit (AOTC), and Head of Household filing status. Participants will review the documentation, recordkeeping, and compliance requirements involved in satisfying IRS due diligence standards, along with the potential preparer penalties for noncompliance.
Explore additional tax topics in our self-study CPE course catalog.
What You'll Learn
After completing this course, participants will be able to:
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Identify the due diligence requirements applicable to tax return preparers when determining taxpayer eligibility for certain credits and filing status.
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Recognize the documentation, recordkeeping, and compliance requirements necessary to satisfy federal due diligence standards.
Who This Course Is For
Tax professionals who prepare individual income tax returns and must comply with federal due diligence requirements for certain tax credits and filing status determinations.
| NASBA |
Field of Study: Taxes CPE Credit: 2.0 hours Delivery Method: QAS Self Study |
| IRS |
Field of Study: Ethics CE Credit: 2.0 hours IRS Program Number: VP8T3-E-00537-25-S |
| CTEC | Field of Study: Ethics CE Credit: 2.0 hours CTEC Course Number: 1044-CE-05365 |
| Publication Date: | 4/10/2025 |
| Instructional Delivery Method: | QAS Self-Study |
| Level: | Intermediate |
| Prerequisites: | General knowledge of taxation and related tax concepts |
| Advanced Preparation: | No Advanced Preparation Required |
| Author: | Lee Reams, Sr., BSME, EA |
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Course Material: A copy of the course material is available for download under the Additional References tab. Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101 Certified Public Accountants: CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101 |