EIC due diligencw

[jimenright]

Since one of the due diligence requirements for the EIC requires identification of the client, can a return including an EIC be done without personally meeting a client face-to-face? For example: Completing a return using only mail or electronic information gathering without ever seeing the client. Seems questionable at best to me.

[Corduroy Frog]

Not comfortable with it

Yes, very questionable. For 1040 customers I always do appointments face-to-face anyway. No exceptions.

If I were inclined to prepare from e-mail records, attachments, mailed hard-copies, etc. I would not do this for an EIC
customer the very first year. I might consider it if I had met the customer the previous year, and felt like the meeting
was strong enough contact to justify long-distance preparation.

[ATSMAN]

Since one of the due diligence requirements for the EIC requires identification of the client, can a return including an EIC be done without personally meeting a client face-to-face? For example: Completing a return using only mail or electronic information gathering without ever seeing the client. Seems questionable at best to me.

I don't think a face to face meeting is mandated as long as the tax preparer does the due diligence by getting copies of ID (Driver license, State ID card, Medicaid card, Food stamp card etc.)

Obviously at some point in time the taxpayer has to come and sign unless that is also done via mail.

[DonB]

Cold clients-- yes, caution. I've done two I can think of without meeting them but both were daughters of established clients and I never had a doubt.