All of the following are due diligence requirements a tax preparer must meet for EITC, AOTC, or CTC/ODC/ACTC, EXCEPT:

Investigate and verify the accuracy of information the taxpayer provides to show eligibility for EITC, AOTC, or CTC/ODC/ACTC.

All worksheets used to compute the credit. If the worksheet is completed by hand, keep a copy in the taxpayer's client

file.

Maintain a copy of documents provided by the taxpayer that the tax preparer relied on when determining credit eligibility. Then

record the date the information was obtained and the name of who provided the information.

When information provided by the taxpayer appears to be incorrect, inconsistent, or incomplete, the tax preparer must make

additional inquiries to determine if the taxpayer is eligible for the credit. Then document both the questions asked and responses

provided.