The final regulations issued this month by the Treasury Department and the Internal Revenue Service implement a provision included in the Tax Cuts and Jobs Act.

Due-diligence requirement, originally applied to returns claiming the Earned Income Tax Credit, were expanded in 2015 include the Child, Additional Child Tax, and American Opportunity Tax Credits. 

Paid preparers must submit Form 8867, Paid Preparer’s Earned Income Credit Checklist, with every tax return claiming any of these benefits.