Question 26 of 35. A paid tax return preparer who fails to satisfy the due diligence requirements when preparing returns for individuals claiming eligibility for the Earned Income Tax Credit, the Child Tax Credit, the Additional Child Tax Credit, the Other Dependent Credit, the American Opportunity Tax Credit, or the head of household filing status may incur a maximum penalty of. $2,120 per return. C $1,590 per return. $530 per return. Zero, although penalties may be assessed against the taxpayer. Mark for follow up