What records do I need to keep to comply with due diligence as a paid preparer?

Keep all five of the following records for 3 years from the latest of the dates specified in the Form 8867 instructions under Document Retention.

1. A copy of Form 8867.
2. The applicable worksheet(s) or your own worksheet(s) for any credits claimed.
3. Copies of any taxpayer documents you may have relied upon to determine eligibility for the credit(s) and/or Head of Household filing status.
4. A record of how, when, and from whom the information used to prepare this form and worksheet(s) was obtained.
5. A record of any additional questions you may have asked to determine eligibility for the credit(s), the amount of the credit(s) and/or the eligibility for the Head of Household filing status, and the taxpayer's answers.