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

Lines 26 and 27

Tiebreaker rules. To determine which person can treat the

child as a qualifying child, the following tiebreaker rules apply.

You must keep copies of any documents provided by the

If only one of the persons is the child's parent, the child is

taxpayer that you relied on to determine whether any child is a

treated as the qualifying child of the parent.

qualifying child. See Document Retention, later, for details.

If the parents do not file a joint return together but both

parents claim the child as a qualifying child, the IRS will treat the

If you did not rely on any documents, check the appropriate

box (m or n).

child as the qualifying child of the parent with whom the child

lived for the longer period of time during the year. If the child

Check all the boxes that apply. However, if you check box a,

lived with each parent for the same amount of time, the IRS will

m, or n on line 26, do not check any other box from b to l on

treat the child as the qualifying child of the parent who had the

line 26. If you check box o, t, or u on line 26, do not check any

higher adjusted gross income (AGI) for the year.

other box from p to s on line 26. If you check box a, k, or l on

If no parent can claim the child as a qualifying child, the child

line 27, do not check any other box on line 27.

is treated as the qualifying child of the person who had the

highest AGI for the year.

There is no limit to the number of documents you can enter

If a parent can claim the child as a qualifying child but no

on lines 26l, 26s, or 27j. If you need more space, use a separate

parent does so claim the child, the child is treated as the

sheet of paper.

qualifying child of the person who had the highest AGI for the

year, but only if that person's AGI is higher than the highest AGI

Document Retention

of any of the child’s parents who can claim the child.

You must keep the records described in 4a, 4b, 4c, 4d, and 4e in

Subject to the rules just described, the taxpayer and the other

the due diligence checklist at the bottom of page 4 of Form

person(s) may be able to choose which of them treats the child

8867. You must keep those records for 3 years from the latest of

as a qualifying child. If the taxpayer allows another person to

the following dates that apply.

treat the child as a qualifying child, check “No” on line 13c. For

The due date of the tax return (not including extensions).

examples and details, see Pub. 596.

The date the return was filed (if you are a signing tax return

In most cases, the taxpayer should be able to tell you whether

preparer electronically filing the return).

his or her AGI is higher than the AGI of the child’s parents or

The date the return was presented to the taxpayer for

other person. If you answer “Don't know,” you may not have met

signature (if you are a signing tax return preparer not

the due diligence requirements described in Part IV of this form.

electronically filing the return).

Line 14

The date you submitted to the signing tax return preparer the

part of the return for which you were responsible (if you are a

See the line 3 instructions for the definition of a valid SSN. If the

nonsigning tax return preparer).

child does not have a valid SSN because he or she was born

These records may be kept on paper or electronically in the

and died during the year, check “Yes.”

manner described in Revenue Procedure 97-22 (or later

Line 17

update). Revenue Procedure 97-22 is on page 9 of Internal

Revenue Bulletin 1997-13, which is available at

Check “Yes” if the taxpayer (or the taxpayer's spouse if filing a

pub/irs-irbs/irb97-13.pdf.

joint return) was born after December 31, 1947, and before

January 2, 1988.

Paperwork Reduction Act Notice. We ask for you to obtain

If the taxpayer's spouse died in 2012, see Pub. 596 before

the information on this form to carry out the Internal Revenue

you answer.

laws of the United States. You are required to obtain this

Line 22

information.

You are not required to obtain the information requested on a

Check “Does not apply” if:

form that is subject to the Paperwork Reduction Act unless the

The taxpayer does not have a qualifying child, or

form displays a valid OMB control number. Books or records

The taxpayer's qualifying child is the taxpayer's son or

relating to a form or its instructions must be retained as long as

daughter.

their contents may become material in the administration of any

Line 23

Internal Revenue law. Generally, tax returns and return

information are confidential, as required by Internal Revenue

Check “Does not apply” if the answer to question 13a is “No.”

Code section 6103.

Lines 24 and 25

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated average

If a reasonable and well-informed tax return preparer

time is:

knowledgeable in the law would conclude that any information

the taxpayer has given you appears to be incorrect, incomplete,

or inconsistent with the taxpayer's eligibility to claim the EIC, you

Learning about the law or the form

18 min.

. . . .

must ask the taxpayer reasonable questions to get information

Preparing and sending the form

1 hr., 49 min.

. . . . . .

that is correct, consistent, and complete. You must document

the questions you asked and the answers you received. This is

If you have comments concerning the accuracy of these time

how you meet your knowledge requirement.

estimates or suggestions for making this form simpler, we would

Check “Does not apply” on line 24 if you did not need to ask

be happy to hear from you. See the instructions for the tax return

any additional questions because you were not given any

with which this form is filed.

information that appeared to be incorrect, inconsistent, or

incomplete.

Check “Does not apply” on line 25 if you checked either “No”

or “Does not apply” on line 24.

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Instructions For Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2012 Page 2

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