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Preparer’s Tax Cuts & Jobs Act Due Diligence Requirements, December 2017 Tax Reform changes
New Preparer Due Diligence Requirements and Tax Cuts and Jobs Act (TCJA)
Preparer addresses client concerns and sets up appointment (Due Diligence CTC-ODC Part I)
Preparer’s office interview with client (Due Diligence CTC-ODC Part 2)

[phone ringing] Tracey: Good Morning, Webb Tax Preparation Service, Tracey Webb speaking how may I help you?

Jeff: Tracey!

Jeff: It's Jeff Adams....

Jeff: we haven’t spoken since you helped me through my first tax return after my divorce.

I still can't thank you enough for all your help.

Tracey: Wow Jeff! Good to hear from you. Oh yes, my old friend and client!

How are you and your two kids doing?

Jeff: Actually, Tracey, everything is great.

I’ve been dating someone and just recently got engaged!

Tracey: Wow – congratulations!

Now, I would love to hear more about how you met.

But, I’m sure that’s not why you called. So, let’s talk taxes. How can I help you, Jeff?

Jeff: You read my mind! I don’t think my tax situation has gotten any easier I have so many questions for you.

First, My fiancé, Mia and her son, moved in with me and my two kids this past May.

Now I need to know if I still file Head of Household, and can she be Head of Household as well?

Or, does Mia have to file another way? Also, what about the kids – who claims who?

Tracey: Yeah, wow. I agree. That's a lot of questions that we’ll need to deal with when you file this year.

Jeff: But wait a minute. That's not all! Mia pays all her mom’s support. And… her mom lives in Mexico.

She hasn’t considered claiming her mom as a dependent in the past, but we heard that maybe she could.

Tracey: Ooookaaay. Let's meet to further discuss.

But before we meet, I have homework for the two of you.

I’ll email you a list of questions and possibly ask for some documents.

I will need this in order to prepare both of your tax returns.

Since you aren’t married yet, you’ll be filing separately.

Jeff: Ok, I figured as much – you’ve always been very thorough.

Let’s set that appointment up now. But, let’s make it a week or two out – my fiancé and I will need time to run down all the information that you need Tracey: Ok. That’s perfect…. I’ll email you my open dates.

Now, is your email address still good from last year?

Jeff Yes, it is. Just one more question before I say goodbye.

Tracey: Sure, what is it Jeff?

Jeff: Do you offer discounts for family tax preparation services?

Tracey: [laugh] I do!

We’ll talk fees at our appointment – so I'll see you then.

Jeff: Thank you. Great talking with you again!

Tracey: Same here Jeff. Bye-bye.

Jeff: [under breath] She got me.