For a return filed in 2023, what is 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 Earned Income Credit. . . Child Tax Credit / Additional Child Tax Credit / Other Dependent Credit. - American Opportunity Tax Credit. Head of household filing status. O $545 per return $560 per return $2,240 per return O$3,360 per return Mark for follow up << Back Save / Return Later Summary Next >>