IRS due diligence rules require paid preparers to ask reasonable questions, complete required forms, document eligibility, and keep records when certain credits or Head of Household filing status are claimed.

Core due diligence duties

  • Complete and submit Form 8867 when required.
  • Ask proper questions and resolve inconsistent information.
  • Document client responses and supporting facts.
  • Keep required due diligence records for at least 3 years.

Official IRS references

IRS: About Form 8867Completing Form 8867Due diligence law and requirements

Network standard: If a client cannot provide reasonable support, pause, request documentation, and document the outcome.