5편: “이건 실수하면 바로 벌금입니다!” — 세액공제 Due Diligence & Penalties 완전정리 (2025·2026)
이 글은 환급이 큰 세액공제(EITC·ACTC·AOTC·HOH)를 신고할 때 반드시 따라야 하는 Form 8867 Due Diligence 요건과, 이를 지키지 않을 경우 부과되는 Preparer Penalties를 최신 IRS 규정 기준으로 정리했습니다.
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.
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.