The EITC due diligence regulations require a paid preparer to complete Form 8867, Paid Preparer's Due Diligence Checksheet. The purpose of the form is to ensure that the practitioner has considered all applicable EITC eligibility criteria for each return prepared. See What is Form 8867 for more information.
More Tools and Tips
- Review our tips on preventing the most common processing errors.
- See examples about Handling Most Common Due Diligence Situations.
- Avoid the three most common EITC errors. See our Handling the Most Common Errors
- What is Form 8867?
- Forms 886-H can assist you in tackling the difficult and probing questions
- Due Diligence on the go! Publication 4687, Refundable Credits Due Diligence, is a guide to help you comply with your EITC due diligence requirements. Also, available in Spanish, Publication 4687 SP.
- Your clients can find out if they are eligible for the EITC, Earned Income Tax Credit by answering some questions and providing basic income information using the EITC Assistant on irs.gov.
- See our chart explaining EITC Electronic returns reject codes, notices, and letters.