To meet the first due diligence requirements a Tax Professional must::

1. Read each question on Form 8867 carefully and answer each question in a way that ensures the taxpayer will be eligible to claim EITC, HOH,CTC/ACTC?ODC, and AOTC.

2 Submit Form 8867 with every return claiming one o more of the following EITC,HOH,CTC/ACTC/ODC and AOTC.

3 . Both A and B correct

4. Neither A nor B is correct