The max prnslty per tax preparer per year for failure to comply with Earned Income Tax Credit $($EITC$)$ due diligence on returns filed in $2025$ is $.$

$$60$ per return up to $$240$ per return.

$$60$ per return with limit per return.

$$635$ per violation up to $$2540$ per return.

$$635$ per violation with no limit per return.