itonewbie
Level 15

The minimum requirements for validating a new client's identity and TIN are outlined under "Verifying Taxpayer Identity and Taxpayer Identification Numbers (TINs)" on p.13 of Pub 1345.  You may also like to refer to the instructions of W-7 for documents that are acceptable to the IRS for verification of taxpayer identity.

Some preparer may decide that they would do a short video conference with a new taxpayer to put a face to a name, so to speak.

 

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