Fill out Form 8867 (Paid Preparer's Due Diligence Checklist) online
Form 8867 is the due diligence checklist that paid tax return preparers must complete and submit when their client claims the Earned Income Credit (EIC), the Child Tax Credit (CTC/ACTC/ODC), the American Opportunity Tax Credit (AOTC), or head of household filing status. It documents that the preparer asked the right questions and verified eligibility.
How to fill out Form 8867 (Paid Preparer's Due Diligence Checklist)
Identify which credits and filing status apply
Determine which of the four covered benefits the taxpayer is claiming: Earned Income Credit, Child Tax Credit/ACTC/ODC, American Opportunity Tax Credit, or head of household filing status. You must complete the applicable section for each.
Complete the due diligence questions for each credit
Answer the knowledge and document-based questions for each applicable credit. Confirm that you reviewed the taxpayer information, asked about qualifying children, residency, income sources, and education expenses as relevant.
Document your verification process
Record how you verified the taxpayer eligibility for each credit, including what documents you reviewed, what questions you asked, and how any inconsistencies were resolved. Retain records of all supporting documents.
Complete the preparer information and retain records
Enter your preparer name, PTIN, firm name, and EIN. Sign and date the form. Submit with the tax return and keep a copy with your due diligence records for at least three years.
About Form 8867 (Paid Preparer's Due Diligence Checklist)
Who needs this form
Paid tax return preparers (enrolled agents, CPAs, tax preparation firms) who prepare returns or claims for refund involving any of the four covered credits or head of household filing status. Failure to complete Form 8867 can result in a penalty per failure for each applicable credit or filing status.
Where to submit
File with the IRS as part of the electronically filed tax return, or attach to the paper return. The preparer must also retain a copy in their records for three years.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not completing all applicable sections for each credit or filing status claimed on the return
- Checking boxes without actually verifying the information with the taxpayer or supporting documents
- Failing to document how the preparer verified residency, relationship, and income requirements
- Not retaining a copy of the completed form and supporting worksheets for the required three-year period
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What is the penalty for not filing Form 8867?
The IRS can impose a penalty for each failure to meet due diligence requirements, assessed separately for each applicable credit or filing status on each return. The penalty amount is adjusted annually for inflation. The penalty applies if the preparer fails to complete and submit Form 8867, fails to compute the credits, fails to ask the necessary questions, or fails to retain records. Penalties can add up quickly for high-volume preparers.
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