Choose the response that correctly states 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 individual claiming the following tax benefits: Head of household filing status. Earned Income Credit. Child Tax Credit/Additional Child Tax Credit/Other Dependent Credit. American Opportunity Tax Credit.

$2,240 per return.

$2,180 per return.

$560 per return.

$545 per return.