The following are all requirements for a tax professional to meet the due dilligence requirments for EITC, AOTC, and CTC/ACTC EXCEPT:

1. requiring the taxpayer to provide documentation proving relationship prior to claiming the credit

2. not knowing or having reason to know that any information used in determining the taxpayer's eligibility for, or the amount of, the credit is incorrect

3. documenting all additional questions asked and the client's responses

4. completing and submitting form8867, paid preparer's due dilligence checklist, with every return claiming one or more of credits.