── ── Industry
Tax Prep — Refundable-Credit Due-Diligence (Form 8867)
The parent checklist turns fuzzy "did we cover everything" into a verifiable gate. Paid-preparer due diligence under IRC §6695(g) is exactly that: a per-credit documented gate whose failure = $635/return (2024, indexed) penalty each. This maps the parent's gate discipline onto the four due-diligence requirements.
Run Tax Prep — Refundable-Credit Due-Diligence (Form 8867) on a real problem
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How it works
The parent checklist turns fuzzy "did we cover everything" into a verifiable gate. Paid-preparer due diligence under IRC §6695(g) is exactly that: a per-credit documented gate whose failure = $635/return (2024, indexed) penalty each. This maps the parent's gate discipline onto the four due-diligence requirements.
When to use it
- preparing any return claiming EITC, CTC/ACTC/ODC, AOTC, or Head-of-Household status
- onboarding a paid-preparer workflow
- a reviewer says 'did we document due diligence?', 'are we 8867-covered?', 'EITC audit risk.'
When not to use it
no refundable credit / HOH is claimed; the return is self-prepared with no paid preparer; the question is purely tax-law calculation (use a calc tool, not this).
Worked example
Tax Prep — Refundable-Credit Due-Diligence (Form 8867)
The parent checklist turns fuzzy "did we cover everything" into a verifiable gate. Paid-preparer due diligence under IRC §6695(g) is exactly that: a per-credit documented gate whose failure = $635/return (2024, indexed) penalty each. This maps the parent's gate discipline onto the four due-diligence requirements.
Install this skill (free, MIT)
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Related mental models
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The parent decision-tree maps sequential choices with payoffs and probabilities.
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