All of the following are required for a tax preparer to meet their EITC due diligence requirements EXCEPT:

Maintain a record of how and when EITC information was obtained and the identity of the person who provided it.

Investigate and verify the accuracy of information a taxpayer provides to show eligibility for EITC.

Prepare an EITC eligibility checklist for a potential EITC taxpayer by completing Form 8867, Paid Preparer's Due Diligence Checklist, or an alternate eligibility record.

Compute the EITC by completing an Earned Income Credit Worksheet or alternate computation record.