Return & preparer
1 · Applicable benefits on this return
Check each benefit this return claims. Each one carries its own $635 (2025) due-diligence penalty per failure.
2 · The four due-diligence requirements
Attest each requirement for the benefits above. “No” means the penalty is exposed — fix it before you file.
3 · Inquiries made & documents relied on
This is the audit trail. Record the questions you asked, the client’s answers, and what you reviewed.