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Can You Defend Your Return? Paid Preparer Due Diligence Mastery
Curriculum
10 Sections
55 Lessons
26 Weeks
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Introduction
3
1.1
Learning Objectives & Course Description
1.2
What Changed for Tax Year 2026
1.3
The 2026 Figures The Preparer Will Use All Season
Unit 1: The Due Diligence Mandate
8
2.1
Why This Regime Exists
2.2
The Statute and the Regulation
2.3
Run the Numbers
2.4
Who Is on the Hook
2.5
Consequences Beyond the Dollar Penalty
2.6
New Tax Professional Management Office (TPMO)
2.7
Consequences for the client
2.8
Unit 1 Review Question
1 Question
Unit 2: The Four Due Diligence Requirements
8
3.1
Unit 2: The Four Due Diligence Requirements
3.2
Unit 2: The Four Due Diligence Requirements
3.3
Requirement 1: Complete and Submit Form 8867
3.4
Requirement 2 : Complete The Worksheets and Compute The Credit
3.5
Requirement 3: The Knowledge Requirement
3.6
Requirement 4: Keep The Records
3.7
Multiple Preparers on One Return
3.8
Unit 2 Review Question
1 Question
Unit 3: Qualifying Child and Dependent Rules
13
4.1
Unit 3: Qualifying Child and Dependent Rules
4.2
Qualifying Child For The EITC
4.3
EITC Rules That Run at the Taxpayer Level
4.4
Qualifying Child for the CTC and ACTC
4.5
The Credit For Other Dependents
4.6
Qualifying Relative Tests
4.7
When The Story Needs More Questions
4.8
Tiebreaker Rules: One Child, Several Claimants
4.9
Divorced, Separated, and Living Apart
4.10
Scenario 3.1: Tommy And The ITIN Question
4.11
Scenario 3.2: Mitch and His Girlfriend
4.12
Scenario 3.3: Mariah, A Sister With An ITIN, And A Niece With An SSN
4.13
Unit 3 Review Question
1 Question
Unit 4: Head of Household Due Diligence
8
5.1
Unit 4: Head of Household Due Diligence
5.2
The Three Requirements
5.3
Who Counts as a Qualifying Person
5.4
Considered Unmarried
5.5
The Cost of Keeping Up a Home
5.6
Filing Status Interactions with the Credits
5.7
Interview Craft for Filing Status
5.8
Unit 4 Review Question
1 Question
Unit 5: Income Verification and Schedule C Due Diligence
6
6.1
Unit 5: Income Verification and Schedule C Due Diligence
6.2
Is There Actually a Business Here?
6.3
Patterns That Demand Inquiry
6.4
Record Reconstruction
6.5
Tips and Overtime on Schedule 1-A
6.6
Unit 5 Review Question
1 Question
Unit 6: American Opportunity Tax Credit Due Diligence
7
7.1
Unit 6: American Opportunity Tax Credit Due Diligence
7.2
The Eligibility Architecture
7.3
The Tax Year 2026 Identification Rules
7.4
The Form 1098-T Review Protocol
7.5
Scenario 6.1: Brian, The Straightforward Claim
7.6
Scenario 6.2: Donald, The Claim That Needs Building
7.7
Unit 6 Review Question
1 Question
Unit 7: Firm-Level Liability and Office Compliance
4
8.1
Unit 7: Firm-Level Liability and Office Compliance
8.2
Building Procedures That Actually Protect
8.3
Common Errors to Engineer Against
8.4
When the IRS Comes Looking
Unit 8: Best Practices, Interview Craft, and Resources
4
9.1
Best Practices Mapped to the Four Requirements
9.2
Practices from the Field
9.3
The Signature Is Not a Shield
9.4
Resources Worth Bookmarking
Can You Defend Your Return? Paid Preparer Due Diligence Mastery Final Exam
1
10.1
Final Exam
10 Questions
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