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@TaxGuyBill wrote:
Why do you think that is part of "due diligence"?  Just for purposes of confirming that the amount is correct?

Purely my opinion and I'll admit I take due diligence way more seriously than most folks but IRC 6695(g)(2):

https://www.law.cornell.edu/uscode/text/26/6695

"eligibility for, or the amount of, the credit allowable by section 24, 25A(a)(1), or 32"

Then more specifically in Regs 1.6695-2(b)(2):

https://www.law.cornell.edu/cfr/text/26/1.6695-2

"(i) When computing the amount of a credit or credits described in paragraph (a) of this section to be claimed on a return or claim for refund, the tax return preparer must either -

(A) Complete the worksheet in the Form 1040, 1040A, 1040EZ, and/or Form 8863 instructions or such other form including such other information as may be prescribed by the IRS applicable to each credit described in paragraph (a) of this section claimed on the return or claim for refund; or

(B) Otherwise record in one or more documents in the tax return preparer's paper or electronic files the tax return preparer's computation of the credit or credits claimed on the return or claim for refund, including the method and information used to make the computations."

Rick