When is a tax preparer required to complete and submit Form 8867, Paid Preparer's Due Diligence Checklist?

A. Only with amended returns that claim the Earned Income Credit (EIC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC)/Additional Child Tax Credit (ACTC)/Other Dependent Credit (ODC), and head of household (HOH) filing status. B. Only with original returns that claim the EIC, AOTC, CTC/ACTC/ODC, and the HOH filing status. This excludes amended returns. C. Only if the taxpayer's information provided appears to be incorrect, inconsistent, and incomplete. D. With every original and amended return that claims the EIC, AOTC, CTC/ACTC/ODC, and the HOH filing status.