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Form 8867: Paid Preparer's Due Diligence Checklist
IRS Form 8867 is the Paid Preparer's Due Diligence Checklist that covers eligibility for benefits like the AOTC, CTC/ACTC/ODC, EIC, and HOH filing status. It must be completed by paid tax return preparers.
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IRS Form 8867 - Paid Preparer's Due Diligence Checklist
IRS Form 8867 is the Paid Preparer's Due Diligence Checklist that covers eligibility for benefits like the AOTC, CTC/ACTC/ODC, EIC, and HOH filing status. It must be completed by paid tax return preparers.
Risk Radar
Scan points- 1Failure to sign the tax return when required may subject you to a penalty.
- 2Failing to complete Form 8867 if paid to determine eligibility for any listed benefit.
- 3Not checking boxes corresponding to all benefits for which eligibility was determined.
- 4Using information known or reasonably suspected to be incorrect when completing Part I questions.
- 5Not contemporaneously documenting reasonable inquiries made regarding the return's data.
Plain English
This form proves to the IRS that a paid tax preparer did their homework when determining if a taxpayer qualifies for certain credits or statuses. By completing Form 8867, the preparer certifies they followed due diligence rules regarding the information used on the return. This checklist is required whenever these specific benefits are claimed.
Submission Date
- Filing date: 2026-01-27 16:10:45
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a paid tax return preparer is filing or preparing a return for a taxpayer claiming the Earned Income Credit (EIC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC)/Additional Child Tax Credit (ACTC)/Credit for Other Dependents (ODC), and/or Head of Household (HOH) filing status.
- Do not use this form when the taxpayer is claiming a credit or status not listed above, as Form 8867 covers only these specific benefits.
- Check Form 1040, Form 1040-SR, Form 1040-NR, or Form 1040-SS instead when filing the return associated with the benefit.
Form selector
Use this form or another form?
Filing for a joint return where only one filer has an SSN (for CTC/ACTC)
This applies to the requirement that at least one primary or secondary taxpayer must have a valid SSN.
✓ Confirm Part I is completed.
Claiming AOTC but not claiming EIC, CTC/ACTC/ODC, or HOH status
You must still complete Form 8867 because it covers the AOTC among other benefits listed in Part I.
✓ Ensure you check the box for AOTC.
Filing a return claiming CTC but not claiming AOTC, EIC, or HOH status
Completing Form 8867 is required if any of the covered benefits are claimed on the return.
✓ Verify Part I checks all relevant boxes.
Deadline or filing window
Form 8867 must be filed concurrently with the taxpayer’s original or amended return claiming the EIC, CTC/ACTC/ODC, AOTC, and/or HOH filing status. The form itself records the date the return was filed (if electronically), presented to the taxpayer for signature (if not electronic), or submitted to the signing preparer (if nonsigning).
Checklist
What you need before filling it out
Part I: Checkboxes
The credit(s) and/or HOH filing status claimed on the return · Part I of Form 8867
Taxpayer name(s) shown on return
Name(s) listed on the tax return · Form 8867, p.1
Preparer's name
The preparer's full name · Form 8867, p.1
AOTC eligibility requirements
All eligibility CAUTION! requirements must be met (not just substantiation on line 13) · Instructions p.4
Date return was filed (e-file)
The date the return was filed electronically · Form 8867, p.5
Required SSN for CTC/ACTC
A valid Social Security Number (SSN) must be present for at least one filer on a joint return. · Instructions p.1
Before you submit
- 1Check Part I boxes to confirm all claimed benefits/status are covered by Form 8867.
- 2Verify that Taxpayer name(s) and Preparer's name are accurately listed on the form.
- 3Ensure the correct Taxpayer identification number is provided for both parties (if applicable).
- 4Confirm Part IV Due Diligence Questions for AOTC have been addressed by exercising due diligence.
- 5If filing electronically, confirm the Date return was filed is correctly entered on Form 8867, p.5.
- 6If not filing electronically, confirm the Date return was presented to the taxpayer for signature is correct.
- 7Ensure the completed Form 8867 matches the specific tax year listed on the form.
How to file this form
- 1Complete Part I of IRS Form 8867 by checking all applicable boxes corresponding to the benefits or HOH status claimed.
- 2Fill in the required identification details, including Taxpayer name(s), Preparer's name, and their respective TINS on Form 8867, p.1.
- 3Complete any necessary Parts II through V based on the benefits checked (e.g., answering AOTC due diligence questions per Instructions p.4).
- 4Sign the return and attach the completed IRS Form 8867 to it, ensuring the dates are correctly recorded according to how you file.
- 5File the completed Form 8867 with the taxpayer’s tax return or amended return claiming EIC, CTC/ACTC/ODC, AOTC, and/or HOH status.
Known limitations
- 1Form 8867 covers eligibility for the Earned Income Credit (EIC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC/ACTC/ODC), and Head of Household (HOH) filing status.
- 2For a joint return, only one filer (either primary or secondary taxpayer) must have a valid Social Security Number (SSN) to claim the CTC or ACTC, beginning in tax year 2025.
- 3If a taxpayer claims HOH filing status but does not claim any of the specified credits, they should check the “N/A” box on Form 8867.
- 4The due diligence requirements for claiming AOTC require verifying the amount of qualified tuition and related expenses actually paid by or on behalf of the student, as amounts reported on Form 1098-T may not be accurate.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision November 2024, though instructions reference a future revision date of November 2025. For the latest information regarding IRS Form 8867, refer to IRS.gov/Form8867.
What changed or needs a fresh check
- Edition date — confirm the revision reads November 2024.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source (but Form 8867 must be filed with the return).
- Signature — A signing preparer must sign the return and complete Form 8867.
- Tax Year — confirm the form is for the correct tax year.
Quick Facts
Downloads
After you file
- 1A copy of Form 8867 must be kept to meet the due diligence requirements for returns or claims for refund.
- 2If a nonsigning preparer completes Form 8867, it must be provided to their coworker to be filed along with the taxpayer's return.
- 3Form 8867 must be filed with the taxpayer’s original return or any amended return that claims the EIC, CTC/ACTC/ODC, AOTC, and/or HOH filing status.
- 4The penalty amount for failing to meet the due diligence requirements is adjusted for inflation each year; this current rate can be found on IRS.gov/Form8867.
Sources
- SRCInstructions p.1 — Form 8867 covers the EIC, CTC/ACTC/ODC, AOTC, and/or HOH filing status.
- SRCInstructions p.1 — Only paid tax return preparers should complete Form 8867.
- SRCInstructions p.2 — Line 2 requires completing applicable IRS worksheets for EIC, CTC/ACTC/ODC, and/or AOTC (or your own worksheet).
- SRCInstructions p.4 — Line 12 states that if the taxpayer is the custodial parent and completed Form 8332, they are not entitled to claim the child for CTC/ACTC/ODC.
- SRCInstructions p.4 — The penalty amount for failure to meet due diligence requirements is adjusted for inflation each year.
- SRCInstructions p.1 — Beginning in tax year 2025, a taxpayer claiming the CTC or ACTC must have a valid SSN (on a joint return, only one filer needs it).
- SRCInstructions p.4 — For AOTC eligibility and expense determination details, refer to Pub. 970, Form 8863, and Instructions for Form 8863.
Common confusion points
Who needs to complete Form 8867?
Only paid tax return preparers should complete Form 8867.
→ Check the box corresponding to all benefits for which you determined the taxpayer is eligible.
What if I am a nonsigning preparer?
The completed Form 8867 must be provided to your coworker to be filed with the taxpayer's return.
→ Ensure your coworker files it along with the main tax return.
When do I need to file Form 8867?
It must be filed with the taxpayer’s return or amended return claiming EIC, CTC/ACTC/ODC, AOTC, and/or HOH filing status.
→ Do not forget to attach it to the relevant tax document.
What if the child has an exemption release?
If the taxpayer is the custodial parent and completed Form 8332 (or similar), they are not entitled to claim the child for CTC/ACTC/ODC.
→ Verify that no more recent form revokes the release of the claim to exemption.
How do I determine AOTC expenses?
You must verify the amount of qualified tuition and related expenses actually paid, because Form 1098-T amounts may not be accurate.
→ Compare the Form 1098-T total against proof of actual payments.
What is required for HOH filing status?
Although Line 14 asks about being unmarried/providing more than half the cost of keeping up a home, your client must meet *all* eligibility requirements.
→ Do not assume meeting only the basic criteria is sufficient; review all HOH rules.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Pub. 970 — This publication provides general information on EIC, AOTC, HOH expenses, and qualified tuition/related expenses.
Questions about IRS Form 8867
What is IRS Form 8867 used for?
This form proves to the IRS that a paid tax preparer did their homework when determining if a taxpayer qualifies for certain credits or statuses. By completing Form 8867, the preparer certifies they followed due diligence rules regarding the information used on the return. This checklist is required whenever these specific benefits are claimed.
Who must file IRS Form 8867?
Only paid tax return preparers should complete IRS Form 8867. If a preparer was paid to determine eligibility for the EIC, CTC/ACTC/ODC, AOTC, and/or HOH filing status, they must complete this form.
What information does IRS Form 8867 require?
The form collects details about the preparer's identity (name and PTIN) and requires completing questions 1–8 for each benefit claimed. Part I covers due diligence requirements related to the specific benefits listed on the return.
When is IRS Form 8867 due?
Form 8867 must be filed with the taxpayer’s original or amended tax return claiming the EIC, CTC/ACTC/ODC, AOTC, and/or HOH filing status. The date of filing is recorded on Form 8867.
Where do I file IRS Form 8867?
The filing method depends on whether the preparer signs the return electronically: If electronic, file it with the return; if not electronic, provide it to the taxpayer with instructions to file it with their return. If mailing the paper return, mail Form 8867 to the IRS along with it.
How do I complete IRS Form 8867?
First, the paid tax return preparer must fill out Part I by answering questions 1–8 for every benefit claimed on the return. Then, they certify at the bottom whether all answers are true, correct, and complete (Yes/No). The filing method depends on who is signing: if the preparer signs electronically, File Form 8867 electronically with the return.
What happens if IRS Form 8867 is filed incorrectly?
Failure to sign the tax return when required may subject a preparer to a penalty. The form requires certification that all answers are true, correct, and complete.
Who needs to complete Form 8867?
Only paid tax return preparers should complete Form 8867. Check the box corresponding to all benefits for which you determined the taxpayer is eligible.
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