Attn: Tax Practitioners EITC Educational Compliance Letters

Subject:  EITC Educational Compliance Letters

The IRS recently sent Earned Income Tax Credit Due Diligence letters to tax preparers who submitted incorrect or highly questionable EITC tax returns this past year. 

The letters are for information purposes only. However, IRS will continue to monitor the EITC returns prepared in the upcoming filing season to see if the quality of the preparers’ returns improves.

Return Preparers who completed highly questionable EITC claims may receive one or more of the following letters: 

Letter 5025, You May Have Prepared Inaccurate EITC Returns with Questionable Qualifying Children and Self-Employment Income
Letter 5025C, You May Have Prepared Inaccurate EITC Returns with Self-Employment Income
Letter 5025Q, You May Have Prepared Inaccurate EITC Returns Based on Questionable Qualifying Children
Letter 5138, Return Preparer EITC Client Audit Notification

For more information on the due diligence requirements, go to our Tax Preparer Toolkit on EITC Central.