When a taxpayer files for the EIC based on earned income from Schedule $C,$ their tax preparer must:

Attach documentation of their income and expenses to the return.

Prepare the return in a way which is disadvantageous to the taxpayer.

Ask questions, and if the answers are sufficient, there is no need to document the taxpayer's responses.

Document the questions they asked and the taxpayer's answers to questions they asked pertaining to the income that is advantageous for the EIC.