# Preparer Due Diligence Requirements for Determining Earned Income Credit Eligibility
> **IRS** · Final regulations and removal of temporary regulations. · Published 2000-10-17 · Effective 2000-10-17 · 65 FR 61268
## Document
- **Document number:** 00-26521
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 61268
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-10-17
- **Effective date:** 2000-10-17
- **Treasury docket:** TD 8905
## Abstract

This document contains final regulations relating to the due diligence requirements under section 6695(g) of the Internal Revenue Code for paid preparers of Federal income tax returns or claims for refund involving the earned income credit (EIC). These regulations reflect changes to the law made by the Taxpayer Relief Act of 1997. The regulations provide guidance to paid preparers who prepare Federal income tax returns or claims for refund claiming the earned income credit.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/10/17/00-26521/preparer-due-diligence-requirements-for-determining-earned-income-credit-eligibility)
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