1545-BN61 201904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Tax Return Preparer Due Diligence Penalties Under Section 6695(g)

Temporary regulations are needed to implement changes to section 6695(g) to include due diligence requirements for preparers preparing returns claiming the Child Care Tax Credit and the American Opportunity Tax Credit, in accordance with section 207 of the PATH Act.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No Other 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 6695(g) No Final and Temporary Regulations (Completed by TD 9799) 12/05/2016 81 FR 87444 Final and Temporary Regulations Effective 12/05/2016 Final Regulation and Removal of Temporary Regulation 11/07/2018 83 FR 55632 Final Regulation and Removal of Temporary Regulation Effective 11/07/2018 REG-102952-16 (Temp) Drafter attorney: Marshall French (202) 317-5411 Reviewer attorney: Adrienne Griffin (202) 317-5155 Treasury attorney: Rochelle Hodes (202) 622-1787 CC:PA:01 No Businesses None No No No No Marshall French Attorney 1545 Internal Revenue Service IRS 202 317-5411 marshall.t.french@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224