{"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.","action":"Final regulations and removal of temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2000/10/17/00-26521.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26},{"chapter":null,"citation_url":null,"part":"602","title":26}],"citation":"65 FR 61268","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date. These regulations are effective October 17, 2000.","disposition_notes":null,"docket_ids":["TD 8905"],"dockets":[],"document_number":"00-26521","effective_on":"2000-10-17","end_page":61270,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2000/10/17/00-26521.xml","html_url":"https://www.federalregister.gov/documents/2000/10/17/00-26521/preparer-due-diligence-requirements-for-determining-earned-income-credit-eligibility","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/00-26521?publication_date=2000-10-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2000-10-17/00-26521/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":135,"last_updated":"2026-09-20 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2000-10-17/pdf/00-26521.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2000-10-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2000/10/17/00-26521.txt","regulation_id_number_info":{"1545-AW74":{"issue":"199810","html_url":"https://www.federalregister.gov/regulations/1545-AW74/preparer-due-diligence-requirements-in-determining-eligibility-for-the-earned-income-tax-credit","title":"Preparer Due Diligence Requirements in Determining Eligibility for the Earned Income Tax Credit","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199810&RIN=1545-AW74&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AW74"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T03:24:38Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":61268,"subtype":null,"title":"Preparer Due Diligence Requirements for Determining Earned Income Credit Eligibility","toc_doc":"Earned income credit eligibility determination; paid preparer due diligence requirements","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":65}