Please follow https://www.irs.gov/newsroom/irs-issues-final-regulations-expanding-paid-preparer-due-diligence-requirement-to-head-of-household-filers.

Please follow https://www.irs.gov/newsroom/irs-issues-final-regulations-expanding-paid-preparer-due-diligence-requirement-to-head-of-household-filers.