It appears the due diligence rules for preparers just keep growing.
For 2016 tax returns, a paid preparer must complete and attach Form 8867 if any of these items are present on the tax return:
--- EIC
--- CTC / ACTC
--- AOTC
Preparer fines for failure to provide the Form 8867 are $500+ for each tax return involved.
Draft copy of 2016 Form 8867:
FE
For 2016 tax returns, a paid preparer must complete and attach Form 8867 if any of these items are present on the tax return:
--- EIC
--- CTC / ACTC
--- AOTC
Preparer fines for failure to provide the Form 8867 are $500+ for each tax return involved.
Draft copy of 2016 Form 8867:
FE