1. Which of the following is NOT a due diligence requirement for the earned income tax credit?

A. Maintain all records for at least 5 years

B. Complete the eligibility checklist

C. Ask questions when necessary, if information seems incomplete

D. Compute the amount of the credit

2. For the earned income tax credit, which of the following is NOT a requirement for a qualifying child?

A. Under 17 years old

B. Child, brother, sister or descendant of any of those

C. Live with the taxpayer for at least of the year in the U.S.

D. Did not file a joint return for the tax year (unless it was only to claim a refund)

3. Which is TRUE with respect to the additional child tax credit?

A. It is a nonrefundable credit

B. It aims to benefit taxpayers who do not qualify for the full amount of the child tax credit

C. It does not apply unless the taxpayer has at least 2 qualifying children

D. It does not apply unless one qualifying child is a full time college student