IRS Form 15200 – In the world of tax preparation, staying compliant with IRS regulations is crucial for professionals. One key aspect of this compliance involves due diligence when handling certain tax credits and filing statuses. This is where IRS Form 15200 comes into play. As a certificate of completion for the Paid Preparer Due Diligence Training, it serves as proof that tax preparers have met essential educational requirements. In this article, we’ll explore what Form 15200 is, who needs it, how to obtain it, and why it’s important for tax professionals in 2026 and beyond.
What Is IRS Form 15200?
IRS Form 15200, officially titled “Certificate of Completion (Paid Preparer Due Diligence Training),” is a document issued by the Internal Revenue Service to certify that a paid tax preparer has successfully completed a required self-study training course. The form confirms participation in training focused on due diligence requirements for preparing tax returns that claim specific benefits, such as the Earned Income Tax Credit (EITC), Child Tax Credit (CTC)/Additional Child Tax Credit (ACTC), American Opportunity Tax Credit (AOTC), and Head of Household (HOH) filing status.
The training is a self-study program with the IRS Program Number CEQXT-T-01613-24-S, offering 2 continuing education (CE) credits upon successful completion. The latest revision of Form 15200 is dated December 2024, and it was posted on the IRS website on March 12, 2025. This certificate is not a filing form but rather a record-keeping document that preparers can print or save after finishing the course.
You can download the blank PDF version of Form 15200 directly from the IRS website at https://www.irs.gov/pub/irs-pdf/f15200.pdf. It includes fields for the preparer’s name, date completed, and confirmation of successful completion.
Who Needs the Paid Preparer Due Diligence Training and Form 15200?
Paid tax return preparers who handle returns claiming the EITC, CTC/ACTC, AOTC, or HOH filing status must comply with due diligence rules under Treasury Regulation Section 1.6695-2 and Internal Revenue Code Section 6695(g). This includes:
- Enrolled Agents (EAs): Eligible for CE credits toward their professional requirements.
- Certified Public Accountants (CPAs) and other tax professionals.
- Any paid preparer filing returns with the mentioned credits or status to avoid penalties.
The training is particularly relevant for those dealing with self-employed taxpayers filing Schedule C, as it covers scenarios like verifying income and eligibility. Failure to meet due diligence can result in penalties of up to $600 per failure (adjusted for inflation in 2026), assessed per return.
If you’re a tax preparer assisting clients with refundable credits or family-related deductions, completing this training and obtaining Form 15200 demonstrates your commitment to accuracy and compliance.
How to Obtain IRS Form 15200?
Obtaining Form 15200 is straightforward through the IRS’s online training platform. Here’s a step-by-step guide based on official IRS resources:
- Access the Training: Visit the Paid Preparer Due Diligence Training module at https://apps.irs.gov/training/login/auth. You’ll need to create an account or log in if you have one.
- Complete the Course: The self-study module includes interactive scenarios, videos, and educational content on due diligence. Topics cover the four key requirements:
- Computation Requirement: Accurately compute eligibility and amounts.
- Knowledge Requirement: Base claims on reasonable inquiries and client information.
- Recordkeeping Requirement: Maintain records like Form 8867 (Paid Preparer’s Due Diligence Checklist) and worksheets for three years.
- Submission Requirement: Submit Form 8867 with the tax return.
- Pass the Test: After the modules, take a test. Upon passing, you’ll receive 2 CE credits (if eligible) and can generate your certificate.
- Download or Print Form 15200: The system will populate and provide the completed certificate for your records.
The IRS also offers additional resources like videos on due diligence (e.g., “The ABCs of Due Diligence” on YouTube) and the Tax Preparer Toolkit for deeper insights.
The Importance of Due Diligence Training for Tax Preparers
Completing the Paid Preparer Due Diligence Training isn’t just about getting a certificate—it’s about protecting your practice and your clients. The IRS emphasizes four pillars of due diligence to prevent errors and fraud:
| Requirement | Description |
|---|---|
| Knowledge | Make reasonable inquiries to ensure client information is accurate and complete. |
| Computation | Correctly calculate credits and statuses based on rules. |
| Recordkeeping | Keep copies of Form 8867, worksheets, and supporting documents for three years. |
| Submission | Attach Form 8867 to the return when required. |
By earning Form 15200, preparers reduce the risk of audits, penalties, and compliance issues. The IRS conducts due diligence audits and may contact preparers for verification. In 2026, with ongoing updates to tax laws, this training ensures you’re up-to-date on best practices for refundable credits.
Additionally, resources like Publication 4717 (“Help Your Tax Preparer Get Your Tax Return Right”) can be shared with clients to explain your due diligence process.
Common Questions About IRS Form 15200
- Is the training mandatory? While not all preparers must take it annually, completing it helps meet ongoing due diligence obligations and earns CE credits.
- How long does it take? The self-study course typically takes a few hours, including the test.
- What if I already completed it this year? You can review updates but won’t receive duplicate credits.
For the most current information, always refer to IRS.gov, as tax rules can evolve.
Conclusion
IRS Form 15200 is more than a piece of paper—it’s a testament to a tax preparer’s dedication to ethical and accurate service. By completing the Paid Preparer Due Diligence Training, professionals safeguard against penalties while enhancing their expertise in handling complex credits like EITC and CTC. If you’re a paid preparer, head to the IRS training portal today to get started. Download the form PDF here and stay compliant in 2026. For personalized advice, consult a tax expert or visit IRS.gov for official guidance.