Paid preparers of federal income tax returns or claims involving the earned income credit (EIC), child tax credit (CTC)/additional child tax credit (ACTC), credit for other dependents (ODC), American opportunity tax credit (AOTC), and/or head of household (HOH) filing status must meet due diligence requirements in determining the taxpayer's eligibility for, and the amount of, the credit and filing status.
None at this time.
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About Publication 501, Exemptions, Standard Deduction, and Filing Information
About Publication 596, Earned Income Credit (EIC)
Comment on Form 8867
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