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Form 8867

  1. Country USA
  2. Language English
  3. Activity Taxes
  4. Department Internal Revenue Service
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Form 8867

Paid Preparer's Due Diligence Checklist

Rev. November 2023

This document provides instructions for tax professionals on the due diligence requirements when preparing a tax return with claims for various credits, including Earned Income Credit (EIC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), Other Dependent Credit (ODC), and American Opportunity Credit (AOTC). It also covers the requirement for Head of Household (HOH) filing status. The document outlines questions that should be asked, documents that may need to be requested from the taxpayer, and records that must be kept.

Instructions

  • Form 8867 Instructions - Instructions for Form 8867, 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
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ABOUT

Tax forms

Form 8867 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.

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