Due Diligence Worksheet
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Web paid preparers of federal income tax returns or claims for refund involving the earned income credit (eic) must meet due diligence requirements in determining the taxpayer's eligibility for, and the amount of, the eic. Copies of any documents provided by the taxpayer on which you relied to determine the taxpayer’s eligibility for the credit(s) and/or hoh filing status and to figure the amount(s) of the credit(s). The applicable worksheet(s) or your own worksheet(s) for any credits claimed (see due diligence requirements, later). It can be carried out for either voluntary or legal reasons.
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