Form 8867

The due diligence regulations require a paid preparer to complete Form 8867, Paid Preparer's Due Diligence Checklist. The purpose of the form is to ensure that the practitioner has considered all applicable eligibility criteria for certain tax credits for each return prepared, such as the earned income tax credit (EITC), child tax credit (CTC), additional child tax credit (ACTC), credit for other dependents (ODC), American opportunity credit (AOTC) and/or the head of household (HOH) filing status. See What is Form 8867 for more information.


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