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Frequently Asked Questions for Tax Professionals

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

  1. Must I review the birth certificate to verify the age of a qualifying child?
    No, it’s not required. However, if you have reason to question a child’s age, you may want to request the birth certificate.
  2. How can I determine whether a child meets the residency requirements?
    If you have any reason to question whether the child lived with your client for the required period, you might find it useful to ask further questions. If you suspect misrepresentation, contact the IRS Fraud hotline.
  3. How do I know if my client is required to recertify?
    Taxpayers are required to recertify if they’ve received a CP-79, EIC Recertification Letter, from the IRS after an examination was completed. The CP-79 explains the requirement to file Form 8862.
  4. Must I review Social Security cards?
    No. However, seeing the card can reduce the chance of error on two fronts. First, you can ensure the name you use on the return is exactly as it appears on the Social Security card. Second, your chance of getting the number correct is greater if you see the card vs. hearing the number from your client.
  5. How can I avoid Social Security number mismatches?
    One of the main reasons for return rejections and processing delays is an incorrect SSN. You can help prevent these errors by verifying the accuracy of each SSN and the spelling of the cardholder’s name. Also, ask your clients if they’ve ever received a notice from the IRS indicating incorrect SSNs.
  6. If there is a SSN mismatch, how can I fix it?
    If a client receives notification about a SSN mismatch:
    • First determine if the problem was due to an error in recording or transcribing the number.
    • If so, correct it and resubmit the return or call the telephone number shown on the notice.
    If not:
    • Check the Social Security card to verify the name and number.
    • Ask if a name or other change has been reported to the Social Security Administration.
    • Refer your client to the Social Security Administration to resolve the problem.
    • Once the issue is resolved, resubmit the return.
  7. How can I ensure I’m meeting EITC due-diligence requirements?
    See Due Diligence.
  8. Must I use Form 8867 as part of the due diligence process?
    You are required to capture the information requested on Form 8867 but you are not required to submit Form 8867. Instead, you can record the information on your own form. If you are e-filing, the records must meet the requirements of Revenue Procedure 97-22, 1997-1 C.B. 65s.

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