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或 https:// 表示您已安全连接到 .gov 网站。仅在官方、安全的网站上共享敏感信息。
We sent some CP08 notices in error. Read this before you respond.
Tax year 2025: To qualify for the Child Tax Credit and Additional Child Tax Credit (ACTC), the taxpayer or their spouse (if filing jointly) and each qualifying child must have a Social Security number (SSN) that’s valid for employment in the U.S. and issued before the due date of their 2025 return.
If the taxpayer doesn’t meet the SSN requirement, they aren’t eligible for the credit and they don’t need to respond to the notice.
Find details on this tax year 2025 update in Schedule 8812 instructions.
Tax year 2024: Disregard the inserts included with the CP08 notice. Complete Form 15110, Additional Child Tax Credit Worksheet PDF. If the worksheet confirms the taxpayer has at least one qualifying child complete Schedule 8812, Credits for Qualifying Children and Other Dependents PDF.
On this page
- Laws and requirements
- Training
- Due diligence responsibilities
- Compliance program
- Due diligence resources
- Prevent filing errors
- Forms and publications
- Audits, penalties and appeals
- Other tax benefits
- Related
This toolkit contains information and trainings sources to help you stay due diligence compliant. It also has tax benefit content that you can share with your client and help promote these benefits:
- stay compliant with due diligence
- understand filing requirements and situations
- resource to share with your clients to promote claiming the tax benefits
See Due diligence law, regulations and requirements to understand your responsibilities and requirements when claiming certain credits or head of household filing status. The four due diligence requirements detail what you need to know and do to meet each requirement.
You will find training and scenarios examples on the following:
- EITC Schedule C and record reconstruction training
- Scenario 1 - No expenses
- Scenario 2 - False business income
- Scenario 3 - Overstated expenses
- Scenario 4 - No expenses
- Scenario 5 - Rounded expenses
- 1099-NEC & 1099-MISC income treatment scenarios
- EITC due diligence and self-employed taxpayers
The Paid preparer due diligence training helps you, as a tax preparer, better understand your responsibilities under the paid preparer due diligence regulations. You may be eligible to receive two continuing education (CE) credits for tax law.
Our due diligence compliance program focuses on paid prepares who file returns and claims for the tax benefits. We help tax preparers who have errors in their tax filings. We have a tiered process of assistance and education for the tax prepares to prevent future tax benefits filing errors.
We assist and educate the tax preparers using the following approaches:
- Knock and talk
- Letters or phone calls about due diligence and filing errors
- Barring non-compliant EITC return preparers from filing tax returns
For additional information, see Reasons tax preparers may be contacted by the IRS.
- Basic qualifications
- Handling the most common errors and due diligence situations
- Handling processing errors
- How to avoid child tax credit errors
- How to avoid education credit errors
- Divorced and separated parents
- Applying tiebreaker rules to the Earned Income Tax Credit
- Additional guidance on other EITC topics
Form 8867, Paid Preparer's Due Diligence Checklist PDF
Publication 4687, Paid Preparer Due Diligence PDF (Spanish PDF)
Form 886-H-EIC Toolkit for EITC
Form 886-H-DEP, Supporting Documents for Dependency Exemptions PDF
A paid tax return preparer can face potential consequences for not meeting the due diligence requirements. For more information, see Consequences of filing EITC returns incorrectly.
Help your clients who received a notice or letter from IRS about their credit. See Letter or audit for EITC for information on various templates available to verify residency, and Form 886-H-EIC Toolkit to help identify documents needed to prove EITC eligibility.
Taxpayers who qualify for EITC may also qualify for other tax benefits. See the Tax benefits eligibility chart for families and individuals at a glance for basic eligibility rules and available benefits.
Child tax credit
Educational credit
Annual promotional events
Related
News and updates for paid preparers