9 of 10. For a return filed in 2023, what is the maximum penalty the IRS can assess against a paid tax return preparer who fails to satisfy the due diligence requirements when preparing a return for an in- benefits? Earned Income Credit. . Child Tax Credit / Additional Child Tax Credit / Other Dependent Credit. American Opportunity Tax Credit. Head of household filing status. W B $545 per return. $560 per return. $2,240 per return. $3,360 per return. Mark for follow up