Instructions For Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2014


Department of the Treasury
Internal Revenue Service
Instructions for Form 8867
Paid Preparer's Earned Income Credit Checklist
Future Developments
Reports income on Form 1040, line 21, from the rental of
personal property not used in a trade or business.
For the latest information about developments related to Form
Line 7
8867 and its instructions, such as legislation enacted after they
were published, go to
If the taxpayer is a qualifying child of another taxpayer, the
taxpayer cannot claim the EIC. This is true even if the person for
General Instructions
whom the taxpayer is a qualifying child does not claim the EIC or
meet all of the rules to claim the EIC.
Only paid preparers have to complete this form. If you were paid
The taxpayer is a qualifying child of another taxpayer (the
to complete a tax return for any taxpayer claiming the earned
taxpayer's parent, guardian, foster parent, etc.) if all of the
income credit (EIC), submit this form with the return. If you are a
following statements are true.
signing tax return preparer electronically filing the return, file the
form electronically with the return. If you are a signing tax return
1. The taxpayer is that person's son, daughter, stepchild,
preparer not electronically filing the return, give the taxpayer the
foster child, or a descendant of any of them. Or, the taxpayer is
completed form for filing. If you are a nonsigning tax return
that person's brother, sister, half brother, half sister, stepbrother,
preparer, give the signing tax return preparer the completed form
stepsister, or a descendant of any of them.
in electronic or non-electronic format.
2. The taxpayer was:
Purpose of Form
a. Under age 19 at the end of the year and younger than that
person (or that person's spouse, if the person files jointly),
Paid preparers of federal income tax returns or claims for refund
b. Under age 24 at the end of the year, a student, and
involving the EIC must meet due diligence requirements in
younger than that person (or that person's spouse, if the person
determining the taxpayer's eligibility for, and the amount of, the
files jointly), or
EIC. Failure to do so could result in a $500 penalty for each
failure. See Internal Revenue Code section 6695(g) and Part IV
c. Permanently and totally disabled, regardless of age.
of this form.
3. The taxpayer lived with that person in the United States
for more than half of the year.
Specific Instructions
4. The taxpayer is not filing a joint return for the year (or is
filing a joint return only to claim a refund of withheld income tax
Line 1
or estimated tax paid).
Enter the name and preparer tax identification number (PTIN) of
However, the taxpayer is not the qualifying child of another
the preparer who determined the taxpayer's eligibility for, or the
taxpayer (and so may qualify to claim the EIC) if the person for
amount of, the EIC, even if that preparer is not the signing
whom the taxpayer meets the relationship, age, residency, and
joint return tests just described is not required to file an income
tax return and either:
Line 2
Does not file an income tax return, or
If the taxpayer was married at the end of the year, he or she
Files a return only to get a refund of income tax withheld or
usually must file a joint return to take the EIC. However, if the
estimated tax paid.
taxpayer and his or her spouse did not live together for the last 6
For examples and more details, see Pub. 596.
months of the year, the taxpayer may be eligible to use head of
household filing status. See Pub. 501 for details.
Line 8
Line 3
Enter only the child’s first name unless more than one child has
the same first name. In that case, enter other identifying
For purposes of taking the EIC, a social security number (SSN)
information to distinguish between the two children.
issued by the Social Security Administration (SSA) is not valid if
“Not Valid for Employment” is printed on the social security card
Line 9
and the number was issued solely to allow the recipient of the
An adopted child is treated as the taxpayer's child by blood. An
SSN to apply for or receive a federally funded benefit. If the
adopted child is a legally adopted child of the taxpayer, or an
social security card specifies "Valid for Work Only With DHS
individual who is lawfully placed with the taxpayer for legal
Authorization," the taxpayer can take the EIC as long as the DHS
adoption by the taxpayer.
(Department of Homeland Security) authorization is still valid.
Any other SSN issued by the SSA is valid for EIC purposes. You
A descendant usually refers to a grandchild or
may find it useful to look at the social security card.
great-grandchild of the taxpayer, or to a child, grandchild, or
Line 6
great-grandchild of the taxpayer’s brother, sister, stepbrother,
stepsister, half brother, or half sister.
Investment income is the total of the taxpayer's taxable interest
A foster child is a child placed with the taxpayer by an
income, tax-exempt interest income, ordinary dividends, and
authorized placement agency or by judgment, decree, or other
capital gain or loss. However, see Rule 6 in Pub. 596 to figure
order of any court of competent jurisdiction. An authorized
investment income if the taxpayer:
placement agency includes:
Files Schedule E, Form 4797, or Form 8814, or
A state or local government agency,
Jul 17, 2014
Cat. No. 59407V


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