IRS Publication 5713 Spanish – Tax professionals who prepare returns claiming credits like the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), or American Opportunity Tax Credit (AOTC) must follow strict due diligence rules. The IRS provides targeted guidance to help paid preparers meet these requirements and avoid costly penalties.
The IRS Publication 5713 Spanish (Publicación 5713 del IRS en español), titled Due Diligence Interviews – Steps to Success (Spanish Version), offers practical, accessible advice specifically for Spanish-speaking tax professionals and those serving Spanish-speaking clients.
What Is IRS Publication 5713 Spanish?
Publication 5713 (sp) is the official Spanish-language version of the IRS guide on conducting effective due diligence interviews. The English version (Rev. 2-2025) was released in February 2025, and the Spanish version (Rev. 3-2025) followed in March 2025.
This concise publication focuses on the interview process — a critical part of meeting the IRS’s four core due diligence requirements for paid preparers:
- Knowledge — You must not know or have reason to know that any information on the return is incorrect, inconsistent, or incomplete.
- Worksheets — Complete required worksheets (or equivalents) for applicable credits.
- Form 8867 — Accurately complete and submit the Paid Preparer’s Due Diligence Checklist.
- Record Retention — Keep all due diligence documentation for at least three years.
The Spanish edition makes these requirements easier to understand and apply for preparers whose primary language is Spanish, helping reduce compliance errors and protect practices from penalties that can exceed $2,000 per ineligible return.
Direct download: IRS Publication 5713 Spanish PDF
Who Should Use Publication 5713 Spanish?
This guide is ideal for:
- Spanish-speaking enrolled agents, CPAs, and tax preparers
- Professionals serving large Hispanic or Latino client bases
- Anyone seeking clear, practical steps for client interviews beyond basic checklists
- New or experienced preparers who want to strengthen their due diligence procedures
It complements the broader Publication 4687 (Spanish) on Paid Preparer Due Diligence, which covers the full regulatory framework.
Key Content: Steps to Success in Due Diligence Interviews
Although the full PDF is the best source, Publication 5713 emphasizes a structured, client-centered interview approach. Core themes include:
1. Communicate in Advance
Send clients a list of required documents and a preliminary questionnaire before the meeting. This sets expectations, saves time, and shows professionalism.
2. Ask the Right Questions
Use open-ended questions rather than yes/no formats. Probe for inconsistencies (e.g., “Can you walk me through your childcare arrangements this year?”). The publication stresses asking follow-up questions whenever information seems incomplete or unusual.
3. Listen Actively and Clarify
Pay close attention to responses. Document answers in real time and seek clarification immediately when needed. This directly supports the “knowledge” requirement.
4. Document Thoroughly and Contemporaneously
Create detailed records of questions asked and client answers during or immediately after the interview. The IRS views strong documentation as key evidence of compliance.
5. Follow Up When Necessary
If red flags appear or information remains unclear, request additional documentation or schedule a follow-up conversation.
The guide also highlights common pitfalls, such as relying on client-provided information without verification or failing to document the interview process properly.
Valuable Resources Mentioned in the Publication
The Spanish Publication 5713 points to helpful IRS tools, including:
- Due Diligence Training Module — A free interactive online course available in both English and Spanish. It provides continuing education credit and practical scenarios.
- Tax Preparer Toolkit on IRS.gov — Centralized hub for forms, publications, and updates.
- Form 8867 and associated worksheets.
- Links to related guidance on EITC, CTC, and other credits requiring due diligence.
Why This Publication Matters in 2026 and Beyond?
With ongoing IRS emphasis on due diligence compliance (including visits and audits of preparers), having clear, language-accessible guidance like Publication 5713 Spanish helps professionals:
- Reduce the risk of preparer penalties
- Build stronger client relationships through professional interviews
- Improve return accuracy and client satisfaction
- Stay current with best practices
Many preparers report that structured interview processes not only help with compliance but also uncover opportunities to claim additional legitimate credits for clients.
How to Get the Most Out of IRS Publication 5713 Spanish?
- Download and review the PDF.
- Complete the Spanish Due Diligence Training Module.
- Integrate the steps into your client intake process (e.g., update intake questionnaires).
- Pair it with Publication 4687 (sp) for full regulatory context.
- Document your use of these resources in your office procedures.
Download link again: Publicación 5713 del IRS (Español) – PDF
Frequently Asked Questions (FAQs)
Is Publication 5713 Spanish the same as the English version?
Yes, it is a direct translation designed to deliver the same practical guidance in Spanish.
Do I still need to follow due diligence rules if I use this publication?
Absolutely. The publication provides best practices to help you comply—it does not replace the legal requirements.
Is there a cost to access these IRS resources?
All IRS publications, forms, and the training module are free.
Where can I find the English version?
Publication 5713 (English)
What other Spanish-language IRS resources are available for preparers?
Check Publication 4687 (sp) on Paid Preparer Due Diligence and the Spanish version of the Due Diligence Training Module.
Tax professionals who invest time in strong due diligence procedures protect their businesses while delivering better service to clients. The Spanish version of IRS Publication 5713 makes these critical “Steps to Success” more accessible than ever.
Bookmark this guide, download the PDF, and incorporate its recommendations into your practice today. For the latest updates, always refer to official IRS.gov resources.