Just when you thought it could not get any worse!
(BTW: These rules apparently do not apply to "self-prepared" returns. . .only to those of professional preparers.)

Excerpt from a current tax newsletter:

Tighter rules will apply to preparers of returns for head-of-household filers, starting with 2018 tax returns due in 2019.
Preparers will have to document how they determined that a taxpayerís head-of-household filing status was valid, similar to the rules that now apply to returns claiming the earned income credit, the child credit and the American Opportunity Tax Credit.
IRS is revising Form 8867 to include a due diligence checklist for the credits and head-of-household filing status.
Preparers who donít attach the form to 2018 returns are subject to a penalty of $520 for each failure. The fine, which is indexed to inflation, will go up in later years.