Which of the following is NOT one of the four requirements that a tax preparer must meet when preparing a return claiming EITC, CTC/ODC/ACTC, AOTC, or the head of household filing status?

Maintain a record of how and when information was obtained and the identity of the person who provided it.

Investigate and verify the accuracy of information a taxpayer provides to show eligibility for any credits claimed.

Prepare Form 8867.

Keep copies of any worksheets used to compute any credits claimed that have due diligence requirements.