Asking more questions is not enough to meet the due diligence requirements when preparing a return for a taxpayer claiming the Earned Income Credit, the Child Tax Credit/Additional Child Tax Credit, and/or the American Opportunity Credit. Tax Professionals must also __________.

	Ask taxpayers for two references to verify the information.
	Audit the return.
	Contemporaneously document the questions asked and the taxpayer's responses.
	Perform employment verification checks on all taxpayers claiming one of these credits.