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For tax years beginning after Dec. 31, 2017, the new Tax Act expands the due diligence requirements for paid preparers to include determining eligibility for a taxpayer to file as head of household.
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We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.