The Art of Client Interviews: A Tax Professional’s Guide to Due Diligence Compliance

Gwennetta Wright
Oct 2
2 min read

Written by Dr. Gwennetta Wright

Why Client Interviews Matter

Client interviews are the heart of due diligence. They’re not just casual conversations—they’re your chance to gather the facts that will make or break the accuracy of a tax return. Every interview should touch on the essentials: dependents, household structure, income sources, and who provides support.

If you skip this step or only ask surface-level questions, you’re leaving yourself wide open for mistakes, fines, and possible IRS scrutiny.

Asking the Right Questions

Here’s the truth: you can’t assume anything. The IRS expects you to verify. That means confirming details like:

Full names and birthdates of dependents
Who lives in the household and for how long
Who is providing financial support
Why the client is the one claiming a dependent
Whether there are other adults in the home who could also claim the child

These aren’t just “nice-to-know” questions. They’re required to make sure the credits your client is claiming are legitimate.

Build a Structured Approach

Instead of relying on memory, create a checklist that matches the IRS due diligence requirements. This ensures every interview is consistent, thorough, and properly documented. Update your checklist regularly to reflect the latest rules.

Taking this structured approach will:

Keep you compliant
Reduce errors and missed details
Make your client files audit-ready at any moment

Remember, if it’s not written down, it didn’t happen. Detailed notes are just as important as asking the questions.

Protecting Your Business

Strong client interviews don’t just help your clients, they protect you. With solid notes, you won’t have to second-guess yourself later or scramble if you get an IRS letter. You’ll have everything you need to back up the return with confidence.

In short, client interviews are more than a formality, they’re your shield. They keep your business safe, your reputation strong, and your practice efficiently.