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California Free Printable 2023 Form 3596 Paid Preparer's Due Diligence Checklist for California Earned Income Tax Credit for 2024 California Paid Preparer's California Earned Income Tax Credit Checklist

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Paid Preparer's California Earned Income Tax Credit Checklist
2023 Form 3596 Paid Preparer's Due Diligence Checklist for California Earned Income Tax Credit

TAXABLE YEAR 2023 Paid Preparer’s Due Diligence Checklist for California Earned Income Tax Credit CALIFORNIA FORM 3596 Attach to taxpayer’s original or amended California Form 540, 540 2EZ, or 540NR. Name(s) as shown on tax return Part I SSN or ITIN Due Diligence Requirements 1 a Preparer’s name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a b Preparer’s PTIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b c Preparer’s license, registration, or enrollment type. Check one box □ CPA □ EA □ Attorney □ CTEC □ Other (specify) If CPA, Attorney, or Other, enter license, registration, or enrollment state. . . . . . . . . . . . . . . . . . . . . . . . . . 1c d Preparer’s license, registration, or enrollment number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d 2 Did you complete form FTB 3514, California Earned Income Tax Credit, based on current information provided by the taxpayer or reasonably obtained by you? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 □ Yes □ No 3 Did you complete the California Earned Income Tax Credit Worksheet found in the form FTB 3514 instructions, or your own worksheet that provides the same information as the form FTB 3514 worksheet?.. . . . . . . . . . . . . . . . . . . . . . 3 □ Yes □ No 4 Did you satisfy the knowledge requirement? To meet the knowledge requirement, you must do both of the following: • Interview the taxpayer, ask questions, and contemporaneously document the taxpayer’s responses to determine that the taxpayer is eligible to claim the California Earned Income Tax Credit (EITC) • Review information to determine that the taxpayer is eligible to claim the credit and for what amount. . . . . . . . . . . . . . 4 □ Yes □ No 5 Did any information provided by the taxpayer, a third party, or reasonably known to you, in connection with preparing form FTB 3514, appear to be incorrect, incomplete, or inconsistent? (If “Yes,” answer questions 5a and 5b. If “No,” go to question 6.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 □ Yes □ No Did you make reasonable inquiries to determine the correct, complete, and consistent information? . . . . . . . . . . . . . . . . 5a □ Yes □ No a 6 b Did you contemporaneously document your inquiries? (Documentation should include the questions you asked, whom you asked, when you asked, the information that was provided, and the impact the information had on your preparation of form FTB 3514.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b □ Yes □ No Did you satisfy the record retention requirement? To meet the record retention requirement, you must keep a copy of your documentation referenced in question 5b, a copy of this form, a copy of applicable worksheets, a record of how, when, and from whom the information used to prepare form FTB 3514 and worksheet(s) was obtained, and a copy of any document(s) provided by the taxpayer that you relied on to determine eligibility for or to figure the amount for the credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 □ Yes □ No List those documents provided by the taxpayer, if any, that you relied on. 7 Did you ask the taxpayer whether he/she could provide documentation to substantiate eligibility for and the amount of the EITC claimed on the return if his/her return is selected for audit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 □ Yes □ No 8 If the taxpayer is reporting self-employment income, did you ask questions to prepare a complete and correct federal Form 1040, Form 1040-SR, Schedule C, Schedule F, or Schedule SE?.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 □ Yes □ No □ N/A For Privacy Notice, get FTB 1131 EN-SP. 8471233 FTB 3596 2023 Side 1 Part II Due Diligence Questions 9 a Have you determined that the taxpayer is eligible to claim the EITC for the number of qualifying children claimed, or is eligible to claim the EITC without a qualifying child? (If the taxpayer is claiming the EITC and does not have a qualifying child, skip questions 9b and 9c and go to Part III.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9a □ Yes □ No b Did you ask the taxpayer if the child lived with the taxpayer for over half of the year, even if the taxpayer has supported the child the entire year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9b □ Yes □ No c Did you explain to the taxpayer the rules about claiming the EITC when a child is the qualifying child of more than one person (tiebreaker rules)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9c □ Yes □ No □ N/A Part III Credit Eligibility Certification You have complied with all the due diligence requirements if you: A. Interview the taxpayer, ask adequate questions, contemporaneously document the taxpayer's responses on the return or in your notes, review adequate information to determine if the taxpayer is eligible to claim the credit and in what amount; B. Complete form FTB 3596 truthfully and accurately and complete the actions described in this checklist; C. Submit form FTB 3596 in the manner required; and D. Keep all five of the following records for 4 years from the latest of the dates specified in the instructions under Document Retention: 1. 2. 3. 4. 5. A copy of form FTB 3596, The EITC worksheet(s) or your own worksheet(s), Copies of any taxpayer documents you relied on to determine eligibility for and to figure the amount of EITC, A record of how, when, and from whom the information used to prepare the form and worksheet(s) was obtained, and A record of any additional information you relied upon, including questions you asked and the taxpayer's answers. If you have not complied with all the due diligence requirements for the EITC claimed, you may have to pay a $500 penalty for each failure to comply. 10 Do you certify that all of the answers on form FTB 3596 are, to the best of your knowledge, true, correct, and complete? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Side 2 FTB 3596 2023 8472233 □ Yes □ No
Extracted from PDF file 2023-california-form-3596.pdf, last modified October 2023

More about the California Form 3596 Individual Income Tax Tax Credit TY 2023

This must be attached to your original or amended California Form 540, 540 2EZ, or 540NR. It lists due diligence and qualifications for credit eligibility.

We last updated the Paid Preparer's California Earned Income Tax Credit Checklist in January 2024, so this is the latest version of Form 3596, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 3596 directly from TaxFormFinder. You can print other California tax forms here.

Other California Individual Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 540 California Resident Income Tax Return
Form 540 Booklet Personal Income Tax Booklet - Forms & Instructions
Form 540 Schedule CA California Adjustments - Residents
Form 540-ES Estimated Tax for Individuals
Form 540-540A Instructions California 540 Form Instruction Booklet

Download all CA tax forms View all 175 California Income Tax Forms


Form Sources:

California usually releases forms for the current tax year between January and April. We last updated California Form 3596 from the Franchise Tax Board in January 2024.

Show Sources >

Form 3596 is a California Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of California Form 3596

We have a total of nine past-year versions of Form 3596 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 3596

2023 Form 3596 Paid Preparer's Due Diligence Checklist for California Earned Income Tax Credit

2022 Form 3596

2022 Form 3596 Paid Preparer's Due Diligence Checklist for California Earned Income Tax Credit

2021 Form 3596

2021 Form 3596 Paid Preparer's Due Diligence Checklist for California Earned Income Tax Credit

2020 Form 3596

2020 Form 3596 Paid Preparer's Due Diligence Checklist for California Earned Income Tax Credit

2019 Form 3596

2019 Form 3596 Paid Preparer's Due Diligence Checklist for California Earned Income Tax Credit

2018 Form 3596

2018 Form 3596 - Paid Preparer's Due Diligence Checklist for California Earned Income Tax Credit

2017 Form 3596

2017 Form 3596 - Paid Preparer's Due Diligence Checklist for California Earned Income Tax Credit

2016 Form 3596

2016 Form 3596 -- Paid Preparer's California Earned Income Tax Credit Checklist

Paid Preparer’s California Earned Income Tax Credit Checklist 2015 Form 3596

2015 Form 3596 -- Paid Preparer’s California Earned Income Tax Credit Checklist


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