Ask Better Questions. Document Better Answers. Protect Your Tax Practice.

IRS due diligence penalties are expensive, stressful, and preventable.

The key to protecting yourself isn't simply preparing an accurate tax return. It's documenting how you determined your client qualified for the credits and filing status claimed.

This Due Diligence Questionnaire Template was created by a tax professional who has personally survived an IRS due diligence audit.

Every question is intentional.
Every prompt is designed to help you build stronger client files.

This is not theory.
This is real-world compliance.

What This Template Does

This template helps you:

✔️ Conduct consistent due diligence interviews

✔️ Ask the right follow-up questions

✔️ Document client responses

✔️ Identify red flags before filing

✔️ Build stronger audit-ready client files

✔️ Demonstrate reasonable inquiries required by the IRS

What's Included

✔️ Comprehensive Due Diligence Questionnaire

A detailed client interview template designed to help document eligibility for:

• Earned Income Tax Credit (EITC)

• Child Tax Credit (CTC)

• Additional Child Tax Credit (ACTC)

• Other Dependent Credit (ODC)

• Head of Household (HOH) filing status

• Dependent eligibility

• Residency requirements

• Relationship tests

• Support tests

• Household composition

• Income inconsistencies

• Refundable credit red flags

Unlike basic intake forms, this questionnaire encourages clients to explain their circumstances in their own words, helping you create documentation that supports your professional judgment.

Built for Seamless Use

This template is compatible with:

✔️ Jotform

✔️ Cognito Forms

Customize it with your firm's branding and existing workflow.

Why This Template Is Different

Most intake forms collect information.

This questionnaire documents due diligence.

It was created by someone who has:

• Prepared thousands of tax returns

• Trained thousands of tax professionals

• Survived an IRS due diligence audit

• Learned firsthand what IRS examiners expect to see

Every question is designed to help you gather the information necessary to make informed tax preparation decisions while creating stronger documentation.

This Template Helps You

✔️ Improve Form 8867 compliance

✔️ Strengthen client documentation

✔️ Standardize your interview process

✔️ Train your staff

✔️ Reduce overlooked red flags

✔️ Create consistent office procedures

✔️ Prepare more defensible client files

Who This Is For

✔️ New tax professionals

✔️ Experienced preparers

✔️ EROs

✔️ Tax firm owners

✔️ Virtual tax offices

✔️ Service Bureaus

✔️ Any tax professional preparing returns with refundable credits

How You Can Use It

✔️ Client intake interviews

✔️ Due diligence documentation

✔️ Internal office procedures

✔️ Staff training

✔️ Digital client questionnaires

✔️ Audit support documentation

✔️ Client file retention

A Final Note from the Creator

The IRS doesn't just examine the tax return.

They examine your due diligence.

The questions you ask today can make all the difference during an IRS examination.

This template was created to help you conduct more thorough interviews, document your work, and prepare returns with greater confidence.

Protect your PTIN.

Protect your EFIN.

Protect your business.

📩 Instant Digital Download

No physical product will be shipped.

Important

This template is licensed for use within your tax business only.

Resale, redistribution, sharing, or reproduction of this template, in whole or in part, is strictly prohibited without the written permission of Dr. Ambrea' Lacy.

Disclaimer

This resource is intended for educational purposes only and is designed to assist tax professionals in documenting client interviews and supporting due diligence efforts.

This template does not guarantee compliance with IRS due diligence requirements or prevent audits or penalties. Tax professionals remain responsible for making reasonable inquiries, verifying information when necessary, and complying with all applicable IRS rules and regulations.

Tax laws are subject to change, and every taxpayer's situation is unique. Always consult current IRS guidance and exercise your independent professional judgment.

Refund Policy

Due to the digital nature of this product, all sales are final. No refunds, exchanges, or cancellations will be provided once the product has been delivered.