Part 1 — Individuals

To gather accurate, complete client-supplied data, confirm taxpayer identity, and establish the facts needed to prepare a correct return. The preparer must make reasonable inquiries when information appears incorrect, incomplete, or inconsistent.

To check for accuracy and consistency, identify carryovers (NOL, capital loss, charitable contribution, and credit carryforwards), confirm filing status and dependents, and spot items that recur or were missed.

A six-digit number the IRS issues to eligible taxpayers to prevent misuse of their SSN on fraudulent federal income tax returns. It is entered on the return and changes each year.

An ITIN is issued by the IRS to individuals who must file or be listed on a U.S. return but are not eligible for an SSN (e.g., certain resident and nonresident aliens, their spouses, and dependents). It is obtained on Form W-7.

A temporary number issued for a child being placed for adoption when the adopting taxpayer cannot obtain the child's SSN in time to file. It is used until the SSN is available.

A resident alien is taxed on worldwide income like a U.S. citizen and qualifies by meeting the green-card test or the substantial presence test. A nonresident alien meets neither test and is generally taxed only on U.S.-source income.