SEE-3 - Filing Process - Section 4.1

Apply the preparer's accuracy and record-retention obligations, including the EITC due diligence requirements of Form 8867 and the records a preparer must keep.

Apply the preparer's duty to file accurate returns supported by adequate records, including the Section 6695 due diligence requirements for the EITC, Child Tax Credit, American Opportunity Credit, and head of household status documented on Form 8867. Recognise the retention rules - keeping the completed Form 8867 and computation worksheets for three years - and the records a taxpayer should maintain to substantiate filed positions.

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