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Форма 8867 Инструкции

Инструкция по форме 8867, контрольный список надлежащей проверки платного специалиста по кредиту за заработанный доход, налоговому кредиту на американские возможности, налоговому кредиту на детей (включая дополнительный налоговый кредит на детей и кредит для других иждивенцев) и / или статус главы по подаче документов на дому

Rev. November 2023

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8867  
(Rev. November 2023)  
Paid Preparer’s Due Diligence Checklist for the Earned Income Credit, American Opportunity Tax  
Credit, Child Tax Credit (Including the Additional Child Tax Credit and Credit for Other Dependents),  
and/or Head of Household Filing Status  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
General Instructions  
Form 8867 covers the EIC, the CTC/ACTC/ODC, the AOTC,  
Future Developments  
and/or HOH filing status. You should check the boxes  
For the latest information about developments related to Form  
corresponding to all benefits for which you determined the  
8867 and its instructions, such as legislation enacted after they  
taxpayer is eligible.  
were published, go to IRS.gov/Form8867.  
Only paid tax return preparers should complete this form.  
If you were paid to prepare a return for any taxpayer claiming  
the EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing  
Reminders  
Multiple Forms 8867. Multiple Forms 8867 may be submitted  
status, you must complete Form 8867 and meet the other due  
electronically for one return. See Multiple Forms 8867 for one  
diligence requirements described later in Purpose of Form.  
return, later.  
Form 8867 must be filed with the return. Form 8867 must be  
filed with the taxpayer’s return or amended return claiming the  
EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing status.  
Head of Household (HOH) filing status. For more information  
on eligibility to claim HOH filing status, see Pub. 501.  
Election to use prior year earned income has expired. The  
election to use prior year earned income to figure the earned  
Signing tax return preparers.  
If you are the paid tax return preparer signing the return and  
you are filing the return electronically, file the completed Form  
8867 electronically with the return.  
income credit (EIC) or additional child tax credit (ACTC) is  
expired. However, if you prepare a tax return for a tax year in  
which your client properly elects to figure a credit using prior  
year earned income, your due diligence requirements apply to  
the computation of earned income for 2 years. See Election to  
If you are the paid tax return preparer signing the return and  
you are not electronically filing the return, or mailing the return  
to the IRS for the taxpayer, provide the completed Form 8867 to  
the taxpayer with instructions to file this form with their return.  
If you are the paid tax return preparer signing the return and  
EIC rules for taxpayers with a qualifying child. If your client  
is claiming the EIC with a qualifying child, you should follow the  
rules that apply to filers with a qualifying child or children when  
determining whether your client is eligible to claim the EIC even  
if none of your client's qualifying children have a valid SSN  
issued on or before the due date of your client's return  
(including extensions). However, in determining the amount of  
the credit, only qualifying children with valid SSNs make your  
client eligible for an increased credit amount.  
you are mailing the return to the IRS for the taxpayer (which  
should only be done after the taxpayer has reviewed and  
signed the paper return), mail the completed Form 8867 to the  
IRS with the return.  
Nonsigning tax return preparers. If you are the paid tax  
return preparer for the EIC, the CTC/ACTC/ODC, the AOTC,  
and/or HOH filing status covered by Form 8867, but you are not  
required to sign the return as preparer, provide the signing tax  
return preparer the completed form in either electronic or paper  
format.  
EIC rules for taxpayers without a qualifying child. Your  
client may be able to qualify for the EIC under the rules for  
taxpayers without a qualifying child even if your client has a  
qualifying child for the EIC who is claimed as a qualifying child  
by another taxpayer. For more information, see Pub. 596.  
You can find rules regarding who is a signing tax return  
preparer and a nonsigning tax return preparer in Treasury  
Regulations section 301.7701-15. If you are the only paid tax  
return preparer for the taxpayer’s return, you are the signing tax  
return preparer and must sign the return as preparer. Failure to  
sign the return when required may subject you to a penalty.  
Social security number (SSN) required. Children identified  
by an IRS individual taxpayer identification number (ITIN) or  
adoption taxpayer identification number (ATIN) can no longer be  
claimed for the child tax credit (CTC) or ACTC. A taxpayer must  
include on the tax return the required SSN for each qualifying  
child for whom the CTC or the ACTC is claimed. However,  
children without an SSN but with an ITIN or ATIN may still  
qualify your client for the nonrefundable credit for other  
dependents (ODC).  
Multiple Forms 8867 for one return. Form 8867 must be  
completed by a paid tax return preparer responsible for a  
taxpayer's claim of the EIC, the CTC/ACTC/ODC, the AOTC,  
and/or HOH filing status; therefore, there may be multiple Forms  
8867 for one return or amended return. If there are multiple  
Forms 8867 for a paper return, attach all Forms 8867 to the  
return to be submitted to the IRS. If there are multiple Forms  
8867 for an e-filed return, e-file will accept transmission of up to  
four Forms 8867. All Forms 8867 must be retained as provided  
in Document Retention, later.  
American Opportunity Tax Credit (AOTC). For information on  
eligibility for the AOTC, see Pub. 970.  
American Rescue Plan Act of 2021 (ARP). Bona fide  
residents of Puerto Rico can continue to claim the ACTC for  
one or more qualifying children. The ARP permanently removed  
the previous requirement that bona fide residents of Puerto  
Rico had to claim at least three qualifying children to claim the  
ACTC.  
Example. Paid tax return preparer A determined taxpayer  
T's eligibility for, and the amount of, the EIC claimed on T's  
return. Paid preparer B determined T's eligibility for, and the  
amount of, the AOTC claimed on T's return and also signs the  
return as the signing tax return preparer. Two Forms 8867 must  
be completed, one prepared by A for the EIC, and one prepared  
by B for the AOTC. The Form 8867 completed by A as a  
Nov 20, 2023  
Cat. No. 59407V  
 
nonsigning preparer must be provided to B to be filed along with  
T’s return. The Form 8867 completed by B as the signing  
preparer should also be filed with T's return.  
AOTC, and/or HOH filing status for which Form 8867 is being  
completed and to figure the amount(s) of any credit(s) claimed,  
even if the preparer is not the tax return preparer signing the tax  
return.  
Purpose of Form  
Part I—Due Diligence Requirements  
As a paid tax return preparer, you are required to exercise due  
diligence when preparing any client’s return or claim for refund.  
As part of exercising due diligence, you must interview the  
client, ask adequate questions, and obtain appropriate and  
sufficient information to determine the correct reporting of  
income, claiming of tax benefits (such as deductions and  
credits), and compliance with the tax laws.  
Complete questions 1–8 for all benefits for which you were the  
paid tax preparer determining the taxpayer's eligibility or the  
amount of the credit.  
Line 1  
You should prepare the return based only on information related  
to the applicable tax year for which you are filing the return. The  
information on Form 8867 should be for the year of the Form  
1040, 1040-SR, 1040-NR, 1040-PR, or 1040-SS that you are  
filing.  
You must also meet specific due diligence requirements set  
forth in Treasury Regulations when you prepare returns and  
claims for refund involving the EIC, the CTC/ACTC/ODC, the  
AOTC, and/or HOH filing status. To meet these due diligence  
requirements, you may need to ask additional questions and  
obtain additional information to determine your client’s eligibility  
to claim the credit(s) and/or HOH filing status and to figure the  
amount(s) of any credit(s) claimed. Failure to meet the due  
diligence requirements could result in a penalty for each failure.  
See Part VI—Eligibility Certification, later, for more information.  
Also, see section 6695(g) and Treasury Regulations section  
1.6695-2.  
Election to use prior year earned income. Depending on the  
year, your client may be eligible to elect to use prior year earned  
income to figure the EIC or ACTC if your client’s prior year  
income was more than your client’s earned income for the tax  
year being filed. If you prepare a tax return in which your client  
properly elects to figure the EIC, ACTC, or both credits using  
prior earned income, the due diligence requirements set forth in  
Treasury Regulations apply to the preparer's computation of  
earned income for 2 years. The preparer's computation of  
earned income for 2 years must include the following.  
You will have complied with the due diligence  
requirements set forth in Treasury Regulations for the EIC,  
the CTC/ACTC/ODC, the AOTC, and/or HOH filing status  
claimed on a return or claim for refund if you do all of the  
following.  
The current tax year if the election requires that their prior tax  
year earned income be more than their current tax year earned  
income.  
The prior tax year to determine the earned income used to  
1. Meet the knowledge requirement by interviewing the  
taxpayer, asking adequate questions, contemporaneously  
documenting the questions and the taxpayer’s responses on the  
return or in your notes, reviewing adequate information to  
determine if the taxpayer is eligible to claim the credit(s) and/or  
HOH filing status, and to figure the amount(s) of the credit(s)  
claimed.  
compute each credit claimed under the election. If the taxpayer  
makes this election, answer “Yes” on line 1 of the Form 8867.  
You do not have to recompute the prior tax year earned income  
if you prepared that prior year tax return.  
The election to use a prior year earned income may not  
apply for figuring both the EIC and ACTC. To see if such  
an election is enacted for a particular tax year and to  
see which credit(s) apply, go to IRS.gov/Form8867.  
!
CAUTION  
2. Complete Form 8867 truthfully and accurately and  
complete the actions described on Form 8867 for any  
applicable credit(s) claimed and HOH filing status, if claimed.  
Line 2  
3. Submit Form 8867 in the manner required.  
You must complete the applicable IRS worksheet for the EIC,  
the CTC/ACTC/ODC, and/or the AOTC (or your own worksheet  
that provides the same information), as well as all required  
forms and schedules for each credit claimed on the return for  
which you are the paid tax return preparer. The worksheets for  
the EIC and/or the CTC/ACTC/ODC can be found in the Form  
1040, 1040-PR, or 1040-SS or Schedule 8812 (Form 1040)  
instructions. You can find the AOTC worksheet in the  
4. Keep all five of the following records for 3 years from the  
latest of the dates specified later in Document Retention.  
a. A copy of Form 8867.  
b. The applicable worksheet(s) or your own worksheet(s)  
for any credits claimed (see Due Diligence Requirements, later).  
c. Copies of any documents provided by the taxpayer on  
which you relied to determine the taxpayer’s eligibility for the  
credit(s) and/or HOH filing status and to figure the amount(s) of  
the credit(s).  
Instructions for Form 8863. Completion of these forms,  
schedules, and worksheets assists you in determining the  
taxpayer’s eligibility for the credit and the correct amount of the  
credit and is required under the due diligence requirements set  
forth in Treasury Regulations. If the taxpayer claimed HOH filing  
status and did not claim any of the credits, check the “N/A” box.  
d. A record of how, when, and from whom the information  
used to prepare Form 8867 and the applicable worksheet(s)  
was obtained.  
e. A record of any additional information you relied upon,  
including questions you asked and the taxpayer’s responses, to  
determine the taxpayer’s eligibility for the credit(s) and/or HOH  
filing status and to figure the amount(s) of the credit(s).  
Lines 3 and 4  
As a paid tax return preparer, when determining the taxpayer’s  
eligibility to claim the EIC, the CTC/ACTC/ODC, the AOTC,  
and/or HOH filing status and to determine the amount of the  
credit claimed on a return or claim for refund, you must not use  
information that you know, or have reason to know, is incorrect.  
You may not ignore the implications of information provided to  
or known by you, and you must make reasonable inquiries if a  
reasonable and well-informed tax return preparer,  
Specific Instructions  
Enter the taxpayer’s name as it appears on the return and enter  
the taxpayer identification number (TIN) for the taxpayer  
(primary TIN, if filing a joint return).  
knowledgeable in the law, would conclude that the information  
provided to you appears to be incorrect, inconsistent, or  
incomplete. You must also contemporaneously document in  
Enter the name and preparer tax identification number  
(PTIN) of the paid tax return preparer who determined the  
taxpayer's eligibility to claim the EIC, the CTC/ACTC/ODC, the  
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your files any reasonable inquiries made and the responses to  
these inquiries.  
The following are examples of documents that you may rely  
on to determine a taxpayer’s eligibility to claim the credit(s),  
and/or HOH filing status, and the amount(s) of any credit(s)  
claimed. This list is not all-inclusive and none of these  
documents are specifically required to demonstrate eligibility for  
the credits and/or HOH filing status.  
You must know the tax law for each credit and/or HOH filing  
status claimed on a return or claim for refund you prepare and  
use that knowledge to ask your client the right questions to get  
all the relevant facts to determine your client’s eligibility to claim  
the credit(s) and/or HOH filing status and to figure the  
amount(s) of any credit(s) claimed.  
Residency of a Qualifying Child  
School records or statement.  
Landlord or a property management statement.  
Health care provider statement.  
Medical records.  
Example 1. Taxpayer X engages Preparer C to prepare  
their 2023 federal income tax return. During the intake interview,  
Taxpayer X states they are 25 years old, have never been  
married, and have two children ages 10 and 12. X also states  
that they were self-employed, earned $12,000 from their lawn  
care business, and had no business expenses or other income.  
Preparer C believes that X may be eligible for the EIC and the  
ACTC. But the ages of the children seem inconsistent with the  
age of the taxpayer. Additionally, the taxpayer's claim that they  
have no business expenses seems inconsistent with their  
income. Preparer C must exercise due diligence to determine  
whether a credit can be claimed with respect to the children and  
whether Taxpayer X meets the earned income requirements to  
claim a credit. Because Preparer C is preparing Taxpayer X’s  
return for the year, Preparer C would have been required to  
exercise due diligence with respect to those items when  
preparing the return, and if Preparer C made the appropriate  
inquiries during that process, then no additional questions  
would be necessary. However, if Preparer C did not previously  
ask about the ages of the children and the income  
Childcare provider records.  
Placement agency statement.  
Social service records or statement.  
Place of worship statement.  
Indian tribal official statement.  
Disability of Qualifying Child  
Statement of medical doctor.  
Statement of other health care provider.  
Statement of social services agency or program statement.  
Schedule C  
Business license.  
Forms 1099.  
Records of gross receipts provided by taxpayer.  
Taxpayer's summary of income or summary of income  
provided by taxpayer.  
Records of expenses provided by taxpayer.  
Taxpayer's summary of expenses or summary of expenses  
provided by taxpayer.  
requirements, Preparer C is required to make reasonable  
inquiries. Reasonable inquiries could include the following.  
Are these your foster or adopted children? If so, were the  
Bank statements to show income and expenses.  
children placed in your home for foster care by an authorized  
placement agency or court order or were they lawfully placed in  
your home for adoption?  
Line 6  
If your client’s return is selected for audit, the IRS may ask your  
client to provide documents to show eligibility for the EIC, the  
CTC/ACTC/ODC, the AOTC, and/or HOH filing status claimed  
on the return or claim for refund and the computation of the  
amount(s) of any credit(s) claimed. The credit(s) and/or HOH  
filing status may not be allowed without this information. You  
can help your clients be prepared to answer questions about  
their eligibility for the credit(s) claimed and the correctness of  
the amount(s) of any credit(s) claimed if you help them  
understand that the IRS may ask for underlying documentation  
regarding eligibility to claim the credit(s) and/or HOH filing  
status and the computation of the amount(s) of any credit(s)  
claimed.  
How long did the children live with you during 2023?  
If the taxpayer is not the parent, did any other relative also  
reside with these children for more than half the year in 2023?  
How much did you charge to care for each lawn?  
Do you have records of the amount of money you received  
from lawn work?  
Did you have any expenses for lawn mowing equipment, fuel,  
or other supplies for your business? If not, how did you provide  
lawn care services?  
How many lawns did you take care of?  
Preparer C must contemporaneously document these  
inquiries in their files, along with the responses.  
Example 2. Assume the same facts as in Example 1, except  
that Preparer C also prepared X's 2022 return and at that time  
Preparer C was able to verify that the two children are X's  
legally adopted children. When preparing X's 2023 return,  
Preparer C is not required to make additional inquiries to  
determine X's relationship to the two children for purposes of  
the requirement that a return preparer must not know, or have  
reason to know, that a claim for the ACTC is based on false or  
incorrect information.  
Line 7  
Unless an exception applies, if the EIC, the CTC/ACTC/ODC,  
and/or the AOTC claimed in a prior year was denied for a  
reason other than a clerical or math error, a claim for the credit  
on the taxpayer’s return will be denied unless Form 8862 is  
attached to the return. See the Form 8862 instructions for more  
information. If the taxpayer claimed HOH filing status and did  
not claim any of the credits, check the “N/A” box.  
Line 5  
Line 8  
Keep copies of any documents provided by the taxpayer on  
which you relied to prepare the return, determine the taxpayer’s  
eligibility for the benefits, and figure the amount(s) of the EIC,  
the CTC/ACTC/ODC, or the AOTC. List the documents provided  
by the taxpayer in the space provided. See Document  
Retention, later, for more information on the due diligence  
recordkeeping requirements. If you already requested  
documents from the taxpayer to substantiate eligibility for a tax  
credit or HOH filing status as part of exercising due diligence  
when preparing the return for the particular tax year, you do not  
need to request those documents again.  
The EIC, the CTC/ACTC/ODC, and the AOTC are determined  
using information that includes information about the kind and  
source of income reported on a taxpayer’s return. For  
self-employed individuals, this information is generally reported  
on Schedule C (Form 1040) as income from self-employment.  
To exercise due diligence when determining eligibility for, and  
the amount of, the credit(s) for a self-employed individual, you  
may also be required to ask additional questions to determine  
whether the Schedule C is correct and complete unless you  
prepared the individual’s return and/or Schedule C and already  
exercised due diligence at that time. Additional guidance on  
-3-  
Schedule C and the EIC is available as part of the EIC Tax  
Return Preparer Toolkit at EITC.IRS.GOV.  
ACTC/ODC. However, your client must meet all of the eligibility  
requirements for claiming the CTC/ACTC/ODC. Therefore, your  
client may not claim the CTC/ACTC/ODC unless all of the  
eligibility requirements for these credits are satisfied, regardless  
of the answers to the questions on line 12.  
If a taxpayer is not reporting self-employment income on  
Schedule C, check “N/A.”  
A taxpayer who claims the CTC or the ACTC must  
include on the tax return the required SSN of each  
qualifying child.  
Part II—Due Diligence Questions for  
Returns Claiming EIC  
!
CAUTION  
Line 9  
Line 12  
As a paid tax return preparer, you must exercise due diligence  
to determine whether a taxpayer meets all of the eligibility  
requirements for the EIC. Although lines 9a, 9b, and 9c only ask  
three specific questions related to claiming a qualifying child for  
the EIC, all of the eligibility requirements for claiming the EIC  
must be met. Therefore, your client may not claim the EIC  
unless all of the eligibility requirements for the EIC are satisfied,  
even if you answer “Yes” to questions 9a, 9b, and 9c.  
If the taxpayer is the custodial parent of the child claimed for the  
credit and has completed Form 8332 or signed a similar  
document containing the same information, which released a  
claim to exemption for the child, the taxpayer is not entitled to  
claim the child for the CTC/ACTC/ODC.  
If the taxpayer is the noncustodial parent and has a Form  
8332 (or equivalent document) signed by the custodial parent,  
you should determine whether there is a more recent form or  
document revoking the release of the claim to exemption for the  
child. See the Instructions for Form 8332 for more information. If  
the taxpayer is not claiming the credit(s) for a child of divorced  
or separated parents (or parents who live apart), check “N/A.”  
Line 9a. If the taxpayer is claiming the EIC and does not have  
a qualifying child, skip questions 9b and 9c, and go to question  
10. For more information, see Pub. 596.  
Line 9c—Tiebreaker rules. These rules determine if a  
taxpayer may claim a child as a qualifying child for the EIC  
when the child meets the definition of a qualifying child for more  
than one person. If, under these rules, the taxpayer may not  
claim a child as a qualifying child for the EIC, the taxpayer may  
be able to claim the EIC under the rules for a taxpayer without a  
qualifying child. If the taxpayer is not claiming the EIC for a child  
that is the qualifying child of more than one person, check  
“N/A.”  
Part IV—Due Diligence Questions for  
Returns Claiming AOTC  
As a paid tax return preparer, you must exercise due diligence  
to determine whether a taxpayer meets all of the eligibility  
requirements for the AOTC and has paid the qualified tuition  
and related expenses used to figure the AOTC. Although line 13  
only asks about substantiation of qualified tuition and related  
expenses, your client must meet all of the eligibility  
requirements for claiming the AOTC. Therefore, your client may  
not claim the AOTC unless all of the eligibility requirements for  
the AOTC are satisfied, even if you answer “Yes” to the question  
on line 13.  
If only one of the persons is the child's parent, the child is  
treated as the qualifying child of the parent.  
If the parents file a joint return together and can claim the  
child as a qualifying child, the child is treated as the qualifying  
child of both of the parents.  
If the parents do not file a joint return together but both  
parents claim the child as a qualifying child, the child is treated  
as the qualifying child of the parent with whom the child lived for  
the longer period of time during the year. If the child lived with  
each parent for the same amount of time, the child is treated as  
the qualifying child of the parent who had the higher adjusted  
gross income (AGI) for the year.  
Qualified tuition and related expenses. For more information  
determining whether expenses meet the definition of qualified  
tuition and related expenses, see Pub. 970.  
Tuition Statement (Form 1098-T). See Pub. 970 and the  
Instructions for Form 8863 for procedures that need to be  
followed to claim the AOTC if the student did not receive Form  
1098-T. Form 1098-T reports the amount the student paid to the  
institution for qualified tuition and related expenses during the  
calendar year, as well as certain refunds, reimbursements,  
scholarships, and grants processed and administrated by the  
school.  
If no parent can claim the child as a qualifying child, the child  
is treated as the qualifying child of the person who had the  
highest AGI for the year.  
If a parent can claim the child as a qualifying child but no  
parent does so, the child is treated as the qualifying child of the  
person who had the highest AGI for the year, but only if that  
person's AGI is higher than the highest AGI of any of the child’s  
parents who can claim the child.  
A taxpayer may claim the AOTC only for qualified tuition and  
related expenses actually paid during the calendar year.  
Amounts reported on the Form 1098-T may not accurately  
reflect amounts actually paid for qualified expenses. Therefore,  
you must verify the amount of qualified tuition and related  
expenses actually paid by, or on behalf of, the student to  
determine the amount of the AOTC for which your client may  
claim the AOTC. For more information on eligibility for the AOTC  
and on determining the expenses that qualify for the AOTC, see  
Pub. 970, Form 8863, and the Instructions for Form 8863.  
Subject to the rules just described, the taxpayer and the  
other person(s) may be able to choose which of them treats the  
child as a qualifying child. If the taxpayer allows another person  
to treat the child as a qualifying child, the taxpayer is not eligible  
to claim the EIC for the same child. Also, generally, EIC claims  
must be consistent with claims for other child-related benefits.  
For examples and details, see Pub. 596.  
In many cases, the taxpayer may be able to tell you whether  
their AGI is higher than the AGI of the child’s parents or other  
person who might also claim the child.  
Part V—Due Diligence Questions for  
Claiming HOH  
Part III—Due Diligence Questions for  
Returns Claiming CTC/ACTC/ODC  
As a paid tax return preparer, you must exercise due diligence  
to determine whether a taxpayer meets all of the eligibility  
requirements to qualify for HOH filing status. Although line 14  
only asks about substantiation that the taxpayer was unmarried  
(or considered unmarried) and provided more than half of the  
cost of keeping up a home for the year for a qualifying person,  
As a paid tax return preparer, you must exercise due diligence  
to determine whether a taxpayer meets all of the eligibility  
requirements for the CTC/ACTC/ODC. Lines 10, 11, and 12  
only ask three specific questions about eligibility for the CTC/  
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your client must meet all of the eligibility requirements for  
claiming HOH filing status. Your client may not claim HOH filing  
status unless all of the eligibility requirements for HOH filing  
status are satisfied, even if you answer “Yes” to the question on  
line 14. For more information on HOH filing status, see Pub.  
501.  
determine the taxpayer’s eligibility for the credit(s) and/or HOH  
filing status and to figure the amount(s) of the credit(s).  
You must keep those records for 3 years from the latest of  
the following dates.  
The due date of the tax return (not including extensions).  
The date the return was filed (if you are a signing tax return  
preparer electronically filing the return).  
Part VI—Eligibility Certification  
The date the return was presented to the taxpayer for  
signature (if you are a signing tax return preparer not  
electronically filing the return).  
Failure to meet the due diligence requirements for claiming the  
EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing status  
could result in a $600 (amount for a return or claim for refund  
filed in 2024) penalty for each failure. For example, if you are  
paid to prepare a return claiming the EIC, the CTC/ACTC/ODC,  
the AOTC, and/or HOH filing status, and you fail to meet the  
due diligence requirements for all of these credits, you could be  
subject to a penalty of $2,400.  
The date you submitted to the signing tax return preparer the  
part of the return for which you were responsible (if you are a  
nonsigning tax return preparer).  
These records may be kept on paper or electronically in the  
manner described in Rev. Proc. 97-22 (or later update). Rev.  
Proc. 97-22 is on page 9 of Internal Revenue Bulletin 1997-13,  
which is available at IRS.gov/pub/irs-irbs/irb97-13.pdf.  
Penalty amount adjusted for inflation. The penalty amount  
for failure to meet the due diligence requirements for claiming  
the EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing  
status is adjusted for inflation each year. To find the penalty  
amount, go to Consequences of Not Meeting Your Due  
Diligence Requirements on IRS.gov/Form8867.  
Paperwork Reduction Act Notice. We ask for you to obtain  
the information on this form to carry out the Internal Revenue  
laws of the United States. You are required to obtain this  
information.  
You are not required to obtain the information requested on a  
form that is subject to the Paperwork Reduction Act unless the  
form displays a valid OMB control number. Books or records  
relating to a form or its instructions must be retained as long as  
their contents may become material in the administration of any  
Internal Revenue law. Generally, tax returns and return  
information are confidential, as required by Internal Revenue  
Code section 6103.  
Document Retention  
To meet the due diligence requirements for returns or claims for  
refund claiming the EIC, the CTC/ACTC/ODC, the AOTC,  
and/or HOH filing status, you must keep all of the following  
records.  
1. A copy of Form 8867.  
2. The applicable worksheet(s) or your own worksheet(s)  
for any credits that are claimed that are specified in Due  
The average time and expenses required to complete and  
file this form will vary depending on individual circumstances.  
For the estimated averages, see the instructions for your  
income tax return.  
3. Copies of any documents provided by the taxpayer on  
which you relied to determine the taxpayer’s eligibility for the  
credit(s) and/or HOH filing status and to figure the amount(s) of  
the credit(s) claimed.  
If you have comments concerning the accuracy of these time  
estimates or suggestions for making this form simpler, we would  
be happy to hear from you. See the instructions for the tax  
return with which this form is filed.  
4. A record of how, when, and from whom the information  
used to prepare Form 8867 and the applicable worksheet(s)  
was obtained.  
5. A record of any additional information you relied upon,  
including questions you asked and the taxpayer’s responses, to  
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