Tax preparers must perform due diligence on behalf of the IRS to administer tax-favored credits by asking taxpayers questions to prove qualifications. All preparers must understand and determine eligibility for the child tax credit (CTC) and additional CTC (ACTC), the other dependent credit (ODC) the American opportunity tax credit (AOTC), all while meeting paid-preparer due diligence standards. This session starts with the fundamentals, including dependency tests, residency and support, and identification requirements. From there, it moves to the mechanics of Schedule 8812, Credits for Qualifying Children and Other Dependents, and Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits). We’ll also cover issues like tie-breaker rules and credits for separated parents, and the knowledge standard on Form 8867, Paid Preparer's Due Diligence Checklist. You’ll leave with intake questions, documentation checklists and awareness of paid preparer penalties to keep you compliant, thorough and audit ready.