Review the following choices, then choose the only response that does NOT describe a due diligence requirement for an individual who is paid to prepare returns for taxpayers claiming the head of household filing status and/or one or more of the following credits: the Earned Income Tax Credit, the American Opportunity Tax Credit, the Child Tax Credit/Additional Child Tax Credit, and the Other Dependent Credit.

-Complete all worksheets used to compute the credit and maintain copies of these worksheets.

-Maintain a copy of documents provided by the taxpayer used to determine eligibility for the credit. Record the date the information was obtained and the name of the person who provided the information.

-Make additional inquiries to determine if the taxpayer is eligible for the credit whenever information provided appears to be incorrect, inconsistent, or incomplete. Then, document both the questions asked and the responses provided.

-Require the taxpayer to provide documentation proving relationship to a qualifying child prior to claiming the related credit and filing the return.