title = "Preparer Due Diligence Requirements"

content = """
Tax return preparers must exercise due diligence for certain credits (EITC,
CTC, AOTC, child and dependent care, head of household). Failure can result
in penalties. Marble Column CPA completes Form 8867 and retains
documentation.

**Form 8867:** Required when a return claims EITC, CTC, AOTC, child and
dependent care credit, or head of household filing status. Preparer must
gather information, ask questions, and document how eligibility was
determined. Checklist format in the form.

**Documentation:** Retain records supporting due diligence: documents
verifying identity, residency, relationship, income. Incomplete information
must be resolved or the credit not claimed. Document when credits are
disallowed after initial consideration.

**Penalties:** Penalties apply for failure to meet due diligence, including
reckless or intentional disregard. Amounts increase for multiple failures.
Quality review includes due diligence verification.
"""  # noqa: E501

version = "0.0.1"
