At the end of this lesson, the student will:

• ·         Identify the due diligence requirements of the tax preparer when completing a tax return with refundable credits.



• ·         Explain what documentation must be maintained by the IRS when preparing refundable credit tax returns.



• ·         Understand what documents the tax preparer should maintain for their records.

Course Level: Basic to Intermediate

Prerequisite: General tax preparation knowledge is not required. 

Delivery Method: Self-Study