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Category: Due Diligence Requirements for Preparers

Due Diligence Common Errors

The most common EITC errors according to the IRS (click here to redirect):
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1. Claiming a child who is not a qualifying child. This error occurs when taxpayers claim a child who does not meet all four tests for a qualifying child.

2. Married taxpayers who incorrectly file as single or head of household. Married taxpayers sometimes incorrectly claim single or head of household filing status to qualify for EITC or increase the amount of EITC.

Additional Information: