When completing a tax return for a client claiming head of household filing status, a tax preparer must: a. Obtain and keep copies of the taxpayer and any dependents state issued ID or birth certificate. b. Observe the existence of the dependent either in-person or over a video-conferencing platform. c. Complete Form 8867 and attach to the tax return. d. Obtain and keep copies of the taxpayer and any dependents state issued ID or birth certificate AND Complete Form 8867 and attach to the tax return