All of these statements about Form 8867, Paid Preparer's Due Diligence Checklist, are true EXCEPT Under the expanded due diligence requirements, paid preparers should complete all parts of Form 8867 when they prepare returns for taxpayers claiming one of the applicable credits The due diligence requirements expanded under the PATH Act apply to the Earned Income Credit, the Child Tax Credit, the Additional Child Tax Credit, and the American Opportunity Tax Credit Form 8867 has been modified for tax year 2017 to enhance the quality and clarity of the requirements and the information collected Completing Form 8867 is not a substitute for actually completing all required forms and schedules