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

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2012
Department of the Treasury
Internal Revenue Service
Instructions for Form 8867
Paid Preparer's Earned Income Credit Checklist
Future Developments
Line 9
For the latest information about developments related to Form
An adopted child is treated as the taxpayer's child by blood. An
8867 and its instructions, such as legislation enacted after they
adopted child is a legally adopted child of the taxpayer, or an
were published, go to
individual who is lawfully placed with the taxpayer for legal
adoption by the taxpayer.
General Instructions
A descendant usually refers to a grandchild or
great-grandchild of the taxpayer, or to a child, grandchild, or
Only paid preparers have to complete this form. The form must
great-grandchild of the taxpayer’s brother, sister, stepbrother,
be submitted with the tax return of any taxpayer claiming the
stepsister, half brother, or half sister.
earned income credit (EIC) if a preparer was paid to complete
A foster child is a child placed with the taxpayer by an
the return. If you are a signing tax return preparer electronically
authorized placement agency or by judgment, decree, or other
filing the return, file the form electronically with the return. If you
order of any court of competent jurisdiction. See Pub. 596 for
are a signing tax return preparer not electronically filing the
details.
return, give the taxpayer the completed form for filing. If you are
Line 10
a nonsigning tax return preparer, give the signing tax return
preparer the completed form in electronic or non-electronic
If the child is married but is not filing a joint return (or is filing it
format.
only as a claim for refund) and the child’s other parent claimed
Purpose of Form
him or her as a dependent under the special rules for children of
divorced or separated parents, check “Yes.”
Paid preparers of federal income tax returns or claims for refund
A claim for refund is a return filed only to get a refund of
involving the EIC must meet the due diligence requirements in
withheld income tax or estimated tax paid. A return is not a claim
determining the taxpayer's eligibility for, and the amount of, the
for refund if the EIC or any other similar refundable credit is
EIC. Failure to do so could result in a $500 penalty for each
claimed on it.
failure. See Internal Revenue Code section 6695(g) and Part IV
of this form.
Line 11
Specific Instructions
Even if the child did not live with the taxpayer for the required
time, check “Yes” if the child was born or died during 2012 and
the taxpayer's home was the child's home for more than half the
Line 1
time the child was alive in 2012. Also check “Yes” if the child
lived with the taxpayer for over half of the year in one or more
Enter the name and PTIN of the preparer who determines the
homeless shelters in the United States. Temporary absences
taxpayer's eligibility for, or the amount of, the EIC, even if that
may count as time lived at home. Military personnel on extended
preparer is not the signing preparer.
active duty outside the United States are considered to be living
Line 2
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
If the taxpayer was married at the end of the year, he or she
the child lived with the taxpayer for over half the part of the year
usually must file a joint return to take the EIC. However, if the
before the kidnapping. For details, see Pub. 596.
taxpayer and his or her spouse did not live together for the last 6
months of the year, the taxpayer may be eligible to use the head
Line 12
of household filing status. See Pub. 501 for details.
If you checked “No” on line 9, 10, 11 or 12, but there is more
Line 3
than one child, complete lines 8 through 14 for the other
child(ren) (but for no more than three qualifying children). If the
For purposes of taking the EIC, a social security number (SSN)
taxpayer does not have a qualifying child, go to Part III to see if
issued by the Social Security Administration (SSA) is not valid if
the taxpayer can take the EIC for taxpayers who do not have a
“Not Valid for Employment” is printed on the social security card
qualifying child.
and the number was issued solely to apply for or receive a
federally funded benefit. If the social security card specifies
Line 13c
"Valid for Work Only With DHS Authorization," the taxpayer can
If you checked “Yes” on line 13a, the child meets the conditions
take the EIC as long as the DHS (Department of Homeland
to be a qualifying child of both the taxpayer and at least one
Security) authorization is still valid. Any other SSN issued by the
other person. However, only one of those persons can treat the
SSA is valid for EIC purposes. You may find it useful to look at
child as a qualifying child and take, if otherwise eligible, all of the
the social security card.
following tax benefits using that child: the child’s dependency
Line 8
exemption, the child tax credit, head of household filing status,
the credit for child and dependent care expenses, the exclusion
Enter only the child’s first name unless more than one child has
for dependent care benefits, and the EIC. The other person(s)
the same first name. In that case, enter other identifying
cannot take the EIC for people who do not have a qualifying
information to distinguish between the two children.
child. In addition, the other person cannot take any of the six tax
benefits listed above unless he or she has a different qualifying
child. (There is an exception to this rule if the special rule for
Sep 21, 2012
Cat. No. 59407V

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