What are the paid preparer knowledge requirements?

To comply with the knowledge requirements for Form 8867, you must do both of the following:

• Interview the taxpayer, ask questions, and document the taxpayer's responses to determine if the taxpayer is eligible to claim certain credits or the Head of Household filing status.
• Review information to determine the taxpayer's eligibility for claiming the Head of Household filing status and/or credits and determine the applicable amount.