Publication 1345 - ID Verification - What's Really Required?

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  • TomJ
    Member
    • Jan 2015
    • 53

    #1

    Publication 1345 - ID Verification - What's Really Required?

    Publication 1345 includes the following: "

    In-Person Transaction
    The ERO must inspect a valid government picture identification; compare picture to applicant; and record the name, social security number, address and date of birth. Verify that the name, social security number, address, date of birth and other personal information on record are consistent with the information provided through record checks with the applicable agency or institution or through credit bureaus or similar databases. For in-person transactions, the record checks with the applicable agency or institution or through credit bureaus or similar databases are optional. Examples of government picture identification (ID) include a driver’s license, employer ID, school ID, state ID, military ID, national ID, voter ID, visa or passport. If there is a multi-year business relationship, you should identify and authenticate the taxpayer. Ensuring the validity of any electronically signed record begins with identification and authentication of the taxpayer.

    Remote Transaction,
    The electronic return originator must record the name, social security number, address and date of birth. Verify that the name, social security number, address, date of birth and other personal information on record are consistent with the information provided through record checks with the applicable agency or institution or through credit bureaus or similar databases.

    "
    Can anyone help translate this? Is the IRS now requiring tax preparers to 1) check photo IDs of clients and 2) do some sort of verification like a credit check to validate that the information is accurate? I hope I'm misinterpreting.

    Thanks,
    Tom
  • TAXNJ
    Senior Member
    • Jan 2007
    • 2106

    #2
    think there was a recent post with post replies covering this subject in the past two weeks
    Always cite your source for support to defend your opinion

    Comment

    • TomJ
      Member
      • Jan 2015
      • 53

      #3
      Thanks. For anyone who sees this one before that one, here's the link to it: http://forum.thetaxbook.com/showthre...t-verification

      Comment

      • Jiggers
        Senior Member
        • Sep 2005
        • 1973

        #4
        But what about clients that you have been preparing returns for many years? Some of them still have children under 17, some have tuition credits.

        None qualilfied for EIC in the past. None will qualify now.
        Jiggers, EA

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