13
Form 8867 & Paid Preparer Due Diligence: A Professional Practitioner's Guide
EITC, CTC/ACTC/ODC, AOTC, head-of-household — documented or penalized.
About this title
Tax-preparer compliance manual for returns subject to statutory due-diligence requirements: EITC, CTC/ACTC/ODC, AOTC, head-of-household due diligence, Form 8867, knowledge requirements, documentation, interviews, inconsistent information, retention requirements, and penalty prevention.
What it covers
- EITC, CTC/ACTC/ODC, and AOTC due diligence
- Head-of-household verification
- Form 8867 and knowledge requirements
- Interviews and inconsistent information
- Retention requirements
- Penalty prevention
Preparers also use
01
Form 1040 Individual Income Tax Preparation: A Professional Practitioner's Guide
The central individual-return manual — the hub volume connecting the specialty guides.
20
Tax Office Client Intake, Documentation & Quality Control: A Professional Practitioner's Guide
The practice-management volume: defensible files, clean reviews.
More in Benefits, Compliance & Foreign Reporting
10
Retirement Plans for Small Business Owners & Self-Employed Taxpayers: A Professional Practitioner's Guide
IRAs through solo 401(k)s — with Form 8881 built in.
11
FBAR Compliance: A Professional Practitioner's Guide
Foreign account reporting: screening, aggregation, filing, controls.
12
Section 199A Qualified Business Income Deduction: A Professional Practitioner's Guide
QBI, SSTBs, wage/UBIA limits, aggregation, Forms 8995/8995-A.