Client interviews are the cornerstone of due diligence. Each discussion should cover crucial areas such as dependent details, household dynamics, and the client's role and responsibilities. These interviews are your opportunity to gather accurate and comprehensive information that supports the claims made on tax returns. If you're not asking the right questions in your client interview, you're setting yourself up for problems later. You can’t just assume information. That means getting full names, birthdates, who lives in the house, who takes care of who, and why the client is the one claiming each person. To improve the quality of your interviews, create a structured approach using a checklist tailored to due diligence requirements. Stay updated with the latest rules and ensure that every conversation is detailed and documented. In other words, don’t just wing it. Build a checklist that helps you remember what to ask and take good notes. The IRS expects you to keep track of why you did what you did. This not only helps with compliance but also enhances the accuracy and efficiency of your tax preparation services. It protects your business and makes your work easier in the long run. When your notes are solid, you don’t have to second-guess yourself.