Due diligence is a required responsibility for every tax preparer. The IRS expects you to ask the right questions, verify your client’s information, and properly document the details that support each return.

Your notes are your protection. They prove that you verified the information provided, followed proper procedures, and ensured your client qualified for the credits or filing status claimed.

This guide will show you how to connect your client’s statements, documents, and your preparer notes into a clear, well-documented file that the IRS can easily follow. When done correctly, proper documentation helps protect your business and can save you thousands in potential penalties.