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In which of the following situations is a paid preparer required to file Form 8867, Paid Preparer's Due Diligence Checklist ? The taxpayer is claiming

In which of the following situations is a paid preparer required to file Form 8867, Paid Preparer's Due Diligence Checklist? The taxpayer is claiming the:

American Opportunity Tax Credit.

Lifetime learning credit.

Premium Tax Credit.

Recovery Rebate Credit.

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