Picture ID of tax clients

How many picture ID are we required to obtain from a new tax client?

If a new tax client only has an unexpired driver's license with him, is it good enough?

I do not think I have ever asked a single client for a picture id in my life.

But now we are required to do it because of the IRS new Anti-Identity Theft regulations, is it right?

That's brilliant, require millions of taxpayers to digitize their photo IDs, then transmit them over the internet to fight identity theft.

But now we are required to do it because of the IRS new Anti-Identity Theft regulations, is it right?

Can you provide a link or some support?

No, you are not right. Why would you post something like that without googling it first?

Pub 1345 (Rev 12/2019) - Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
Verifying Taxpayer Identity and Taxpayer Identification Numbers (TINs) To safeguard IRS e-file from fraud and abuse, an ERO should confirm identities and SSNs, Adopted Taxpayer Identification Numbers (ATINs) and Individual Taxpayer Identification Numbers (ITINs) of taxpayers, spouses and dependents listed on returns prepared by its firm. To prevent filing returns with stolen identities, an ERO should ask taxpayers not known to them to provide two forms of identification (picture IDs are preferable) that include the taxpayer’s name and current or recent address. Also, seeing Social Security cards, ITIN letters and other documents for taxpayers, spouses and dependents avoids including incorrect TINs on returns. Providers should take care to ensure that they transcribe all TINs correctly.

The word "confirm" in the first sentence is interesting.

How do we document that we "confirmed"...take a photocopy of the two IDs and keep it in our file, include a note to the file we looked at two IDs, other?

Pub 1345 (Rev 12/2019) - Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
Verifying Taxpayer Identity and Taxpayer Identification Numbers (TINs) To safeguard IRS e-file from fraud and abuse, an ERO should confirm identities and SSNs, Adopted Taxpayer Identification Numbers (ATINs) and Individual Taxpayer Identification Numbers (ITINs) of taxpayers, spouses and dependents listed on returns prepared by its firm. To prevent filing returns with stolen identities, an ERO should ask taxpayers not known to them to provide two forms of identification (picture IDs are preferable) that include the taxpayer’s name and current or recent address. Also, seeing Social Security cards, ITIN letters and other documents for taxpayers, spouses and dependents avoids including incorrect TINs on returns. Providers should take care to ensure that they transcribe all TINs correctly.

I "should" do a lot of things - lose weight, take more vacations, etc. But, like carding clients, I won't.

Pub 1345 (Rev 12/2019) - Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
Verifying Taxpayer Identity and Taxpayer Identification Numbers (TINs) To safeguard IRS e-file from fraud and abuse, an ERO should confirm identities and SSNs, Adopted Taxpayer Identification Numbers (ATINs) and Individual Taxpayer Identification Numbers (ITINs) of taxpayers, spouses and dependents listed on returns prepared by its firm. To prevent filing returns with stolen identities, an ERO should ask taxpayers not known to them to provide two forms of identification (picture IDs are preferable) that include the taxpayer’s name and current or recent address. Also, seeing Social Security cards, ITIN letters and other documents for taxpayers, spouses and dependents avoids including incorrect TINs on returns. Providers should take care to ensure that they transcribe all TINs correctly.

I "should" do a lot of things - lose weight, take more vacations, etc. But, like carding clients, I won't.

There, I fixed the emphasis for you.

Pub 1345 (Rev 12/2019) - Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
Verifying Taxpayer Identity and Taxpayer Identification Numbers (TINs) To safeguard IRS e-file from fraud and abuse, an ERO should confirm identities and SSNs, Adopted Taxpayer Identification Numbers (ATINs) and Individual Taxpayer Identification Numbers (ITINs) of taxpayers, spouses and dependents listed on returns prepared by its firm. To prevent filing returns with stolen identities, an ERO should ask taxpayers not known to them to provide two forms of identification (picture IDs are preferable) that include the taxpayer’s name and current or recent address. Also, seeing Social Security cards, ITIN letters and other documents for taxpayers, spouses and dependents avoids including incorrect TINs on returns. Providers should take care to ensure that they transcribe all TINs correctly.

I "should" do a lot of things - lose weight, take more vacations, etc. But, like carding clients, I won't.

There, I fixed the emphasis for you.

thanks, but I still won't .

I do quality review of returns prepared by AARP Tax Aide volunteers. Presenting a picture ID and Social Security cards for all dependents is a requirement in the program.

Mscash, the situation you describe is quite different from private practice. Asking for ID and proof of SSN would be expected in an environment where people come in and no one has knowledge of who they might be. I've asked people for their DL numbers for the record and because my software gets all wonky if I don't add it. But, seriously, when you've had someone in your office for over fifteen years, and you've watched their kids grow up and make grandparents of your client - is there really a concern that they are committing identity theft?

I will prepare the tax return of my dad today. Shall I ask for his picture ID? Please advise.

I'd ask him for DNA.

Most of my clients look just like their post office pictures.

My tax software allows Taxpayer State issue ID such as Driver license details to be recorded. That is exactly what I have been doing for the last 2 years. If I already have the ID on file no need to ask for it again

I give my clients the option to either confirm they have the same license as last year, provide the info, or send a picture of the front and back of the license. NYS requires that I provide the license info to file the tax return, so I need the info regardless of what it says in pub 1345.

My favorite is when a client says it's the same as last year, but last year's license expired 6 months ago.

I think we are missing an important distinction.

For prep shops that allow walk in customers it is more important than ever to verify and document identity before submitting the prepared return.

For those of us who deal with the same client year after year, once you have their Driver or state issued ID card details entered in your software, it is just a matter of asking if that is still current. Driver licenses in my state have a 5yr expiry date and many times I have reminded my client that they have less than a month before it expires or it recently expired and they thank me for reminding them.

For CTC, EITC I demand original Soc Card so that I can document that in my software.

For new clients I get a copy of their drivers license to show that I proved their ID. I don't get a new copy every year. My software asks that I verified the information but it doesn't ask that I provide proof.

Driver License information is NOT supposed to roll over from year to year. I read that's actually forbidden by the IRS but I don't know if it's true.

[quote="Beagle"]For new clients I get a copy of their drivers license to show that I proved their ID. I don't get a new copy every year. My software asks that I verified the information but it doesn't ask that I provide proof.

Driver License information is NOT supposed to roll over from year to year. I read that's actually forbidden by the IRS but I don't know if it's true.[/quote
Drake doesn't carry it forward.