Household Employee Income

[JR26]

If my client made less then $2600 as a Household Employee which was exempt of receiving a W2 etc. As an accountant do I need to ask my client for proof for this income?

[BobKamman]

Are you using it to qualify for Earned Income Credit, or some other credit?  

[JR26]

he is qualified for EIC, this income will increase his credit.

[BobKamman]

"Due diligence" means satisfying yourself that the income really happened, and documenting your reasons.