OOOO All of these are due diligence requirements for tax preparers who are paid to prepare returns for taxpayers claiming the American Opportunity Tax Credit (AOTC) EXCEPT: Complete Form 8863, Education Credits, and attach it to the return. Complete and submit Form 8867, Paid Preparer's Due Diligence Checklist. Request and maintain a copy of the student's academic transcripts. Request that the taxpayer provide substantiation for the credit, such as a Form 1098-T and/or receipts for the qualifying expenses. OOOO All of these are due diligence requirements for tax preparers who are paid to prepare returns for taxpayers claiming the American Opportunity Tax Credit (AOTC) EXCEPT: Complete Form 8863, Education Credits, and attach it to the return. Complete and submit Form 8867, Paid Preparer's Due Diligence Checklist. Request and maintain a copy of the student's academic transcripts. Request that the taxpayer provide substantiation for the credit, such as a Form 1098-T and/or receipts for the qualifying expenses