Instructions For Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2012

ADVERTISEMENT

2012
Department of the Treasury
Internal Revenue Service
Instructions for Form 8867
Paid Preparer's Earned Income Credit Checklist
Future Developments
individual who is lawfully placed with the taxpayer for legal
adoption by the taxpayer.
For the latest information about developments related to Form
A descendant usually refers to a grandchild or
8867 and its instructions, such as legislation enacted after they
great-grandchild of the taxpayer, or to a child, grandchild, or
were published, go to
great-grandchild of the taxpayer’s brother, sister, stepbrother,
stepsister, half brother, or half sister.
General Instructions
A foster child is a child placed with the taxpayer by an
authorized placement agency or by judgment, decree, or other
Only paid preparers have to complete this form. The form must
order of any court of competent jurisdiction. See Pub. 596 for
be submitted with the tax return of any taxpayer claiming the
details.
earned income credit (EIC) if a preparer was paid to complete
Line 10
the return. If you are a signing tax return preparer electronically
filing the return, file the form electronically with the return. If you
If the child is married but is not filing a joint return (or is filing it
are a signing tax return preparer not electronically filing the
only to claim a refund of income tax withheld or estimated tax
return, give the taxpayer the completed form for filing. If you are
paid) and the child’s other parent claimed him or her as a
a nonsigning tax return preparer, give the signing tax return
dependent under the special rules for children of divorced or
preparer the completed form in electronic or non-electronic
separated parents, check “Yes.”
format.
If the child is filing a joint return, see Joint Return Test in Rule
Purpose of Form
8 in Pub. 596.
Line 11
Paid preparers of federal income tax returns or claims for refund
involving the EIC must meet due diligence requirements in
Even if the child did not live with the taxpayer for the required
determining the taxpayer's eligibility for, and the amount of, the
time, check “Yes” if the child was born or died during 2012 and
EIC. Failure to do so could result in a $500 penalty for each
the taxpayer's home was the child's home for more than half the
failure. See Internal Revenue Code section 6695(g) and Part IV
time the child was alive in 2012. Also check “Yes” if the child
of this form.
lived with the taxpayer for over half of the year in one or more
homeless shelters in the United States. Temporary absences
Specific Instructions
may count as time lived at home. Military personnel on extended
active duty outside the United States are considered to be living
Line 1
in the United States during that duty period. A kidnapped child
may be treated as living with the taxpayer for over half the year if
Enter the name and preparer tax identification number (PTIN) of
the child lived with the taxpayer for over half the part of the year
the preparer who determines the taxpayer's eligibility for, or the
before the kidnapping. For details, see Pub. 596.
amount of, the EIC, even if that preparer is not the signing
Line 12
preparer.
Line 2
If you checked “No” on line 9, 10, 11, or 12, but there is more
than one child, complete lines 8 through 14 for the other
If the taxpayer was married at the end of the year, he or she
child(ren) (but for no more than three qualifying children). If the
usually must file a joint return to take the EIC. However, if the
taxpayer does not have a qualifying child, go to Part III to see if
taxpayer and his or her spouse did not live together for the last 6
the taxpayer can take the EIC for taxpayers who do not have a
months of the year, the taxpayer may be eligible to use head of
qualifying child.
household filing status. See Pub. 501 for details.
Line 13a
Line 3
Check “No” if you are filing a joint return and the only other
For purposes of taking the EIC, a social security number (SSN)
person who could check “Yes” on lines 9, 10, 11, and 12 for the
issued by the Social Security Administration (SSA) is not valid if
child is your spouse.
“Not Valid for Employment” is printed on the social security card
Line 13c
and the number was issued solely to allow the recipient of the
SSN to apply for or receive a federally funded benefit. If the
If you checked “Yes” on line 13a, the child meets the conditions
social security card specifies "Valid for Work Only With DHS
to be a qualifying child of both the taxpayer and at least one
Authorization," the taxpayer can take the EIC as long as the DHS
other person. However, only one of those persons can treat the
(Department of Homeland Security) authorization is still valid.
child as a qualifying child and take, if otherwise eligible, all of the
Any other SSN issued by the SSA is valid for EIC purposes. You
following tax benefits using that child: the child’s dependency
may find it useful to look at the social security card.
exemption, the child tax credit, head of household filing status,
Line 8
the credit for child and dependent care expenses, the exclusion
for dependent care benefits, and the EIC. The other person(s)
Enter only the child’s first name unless more than one child has
cannot take the EIC for people who do not have a qualifying
the same first name. In that case, enter other identifying
child. In addition, the other person cannot take any of the six tax
information to distinguish between the two children.
benefits listed above unless he or she has a different qualifying
Line 9
child. (There is an exception to this rule if the special rule for
divorced or separated parents applies, because the
An adopted child is treated as the taxpayer's child by blood. An
noncustodial parent can claim an exemption and the child tax
adopted child is a legally adopted child of the taxpayer, or an
credit for the child; see Rule 9 in Pub. 596.)
Nov 01, 2012
Cat. No. 59407V

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2