Tax Cuts and Jobs ActHead of Household Filing Status

Preparer Due Diligence

Denise GoodSupervisory Management and Program Analyst, IRS

2018

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Important Change to Tax Preparer Due Diligence Requirement

• Establishment of due diligence requirement and penalty for Head of Household filing status

– Tax Year 2018 and beyond

TCJA2018

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Due Diligence Checklist 2017 vs 2018

Tax Year 2017

• EITC

• CTC/ACTC

• AOTC

Tax Year 2018

• EITC

• CTC/ACTC/ODC

• AOTC

• HOH3

Key Qualifications…

Head of Household (HOH) Criteria

2018

Marital status Qualifying person

Cost of keeping up a home

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HOH and ITIN2018

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Form 88672018

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Form 88672018

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Delivering the Due Diligence Message

Spread the Word 2018

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