SEE-1 - Preliminary Work and Taxpayer Data - Section 1.3

Identify taxpayer identification number requirements, including Social Security Numbers and ITINs, and document requirements for deductions and credits.

Identify when a taxpayer requires a Social Security Number, an Individual Taxpayer Identification Number (ITIN), or an Employer Identification Number, and recognise the preparer's own PTIN obligation. Understand that a paid preparer must satisfy due diligence requirements when claiming credits such as the Earned Income Tax Credit, including retaining supporting documentation.

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