Form8867 보관 - EA Tax Guide

“밝고 현대적인 책상 위에 계산기와 세금 양식이 놓여 있는 차가운 블루 톤의 비즈니스 스타일 이미지. 개인 소득세 크레딧 안내 시리즈 표지.”

Part 5: The IRS Penalties Most Preparers Don’t Expect — Your 2025 Guide to Due Diligence & Compliance

An EA-level guide to the 2025 Due Diligence requirements and preparer penalties, including Form 8867 rules and IRS audit triggers for refundable credits.

Several IRS tax return forms and documents neatly arranged on a conference table, illustrating essential paperwork for filing annual taxes.

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What Is IRS Form 8867? — The Due Diligence Checklist Every Paid Preparer Must File

A concise, practical guide to Form 8867 for paid preparers—when it’s required, how to document due diligence, the 3-year recordkeeping rule, and the 2025 penalty amounts.