SEE-1 - Preliminary Work and Taxpayer Data - Section 1.4

Interpret information returns (Forms W-2, 1099 series) and apply preparer due diligence obligations when preparing individual returns.

Interpret the boxes of Form W-2 and the 1099 series - including Forms 1099-INT, 1099-DIV, 1099-NEC, and 1099-R - and reconcile reported amounts with the taxpayer's records before entering them on the return. Apply preparer due diligence obligations, including completing Form 8867 and making reasonable enquiries when information appears inconsistent or incomplete.

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