Regulacje i polityka gospodarcza · 21.12.1998

Preparer Due Diligence Requirements for Determining Earned Income Credit Eligibility

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the due diligence requirements in determining eligibility for the earned income credit for paid preparers of federal income tax returns or claims for refund. The text of those regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.