Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2017
Download a blank fillable Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2017 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2017 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
28867
Paid Preparer’s Due Diligence Checklist
OMB No. 1545-1629
2017
Form
Earned Income Credit (EIC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC),
and Additional Child Tax Credit (ACTC)
To be completed by preparer and filed with Form 1040, 1040A, 1040EZ, 1040NR, 1040SS, or 1040PR.
Department of the Treasury
▶
Attachment
70
Internal Revenue Service
Go to for instructions and the latest information.
Sequence No.
▶
Taxpayer name(s) shown on return
Taxpayer identification number
Enter preparer’s name and PTIN
Part I
Due Diligence Requirements
EIC
CTC/ACTC
AOTC
Please check the appropriate box for the credit(s) claimed on this return and
complete the related Parts I–IV for the credit(s) claimed (check all that apply).
1
Did you complete the return based on information for tax year 2017 provided
by the taxpayer or reasonably obtained by you? .
.
.
.
.
.
.
.
.
.
Yes
No
2
Did you complete the applicable EIC and/or CTC/ACTC worksheets found in
the Form 1040, 1040A, 1040EZ, 1040SS, 1040PR, or 1040NR instructions,
and/or the AOTC worksheet found in the Form 8863 instructions, or your own
worksheet(s) that provides the same information, and all related forms and
schedules for each credit claimed?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Yes
No
3
Did you satisfy the knowledge requirement? To meet the knowledge
requirement, you must do both of the following:
• Interview the taxpayer, ask questions, and document the taxpayer’s
responses to determine that the taxpayer is eligible to claim the credit(s)
• Review information to determine that the taxpayer is eligible to claim the
Yes
No
credit(s) and for what amount .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
Did any information provided by the taxpayer, a third party, or reasonably
known to you, in connection with preparing the return, appear to be incorrect,
incomplete, or inconsistent? (If “Yes,” answer questions 4a and 4b. If “No,”
go to question 5.) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Yes
No
a Did you make reasonable inquiries to determine the correct, complete, and
Yes
No
consistent information?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b Did you document your inquiries? (Documentation should include the
questions you asked, whom you asked, when you asked, the information that
was provided, and the impact the information had on your preparation of the
return.) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Yes
No
5
Did you satisfy the record retention requirement? To meet the record
retention requirement, you must keep a copy of your documentation
referenced in 4b, a copy of this Form 8867, a copy of applicable worksheets,
a record of how, when, and from whom the information used to prepare Form
8867 and worksheet(s) was obtained, and a copy of any document(s)
provided by the taxpayer that you relied on to determine eligibility or to
compute the amount for the credit(s) .
.
.
.
.
.
.
.
.
.
.
.
.
.
Yes
No
List those documents, if any, that you relied on.
6
Did you ask the taxpayer whether he/she could provide documentation to
substantiate eligibility for and the amount of the credit(s) claimed on the
Yes
No
return if his/her return is selected for audit? .
.
.
.
.
.
.
.
.
.
.
.
7
Did you ask the taxpayer if any of these credits were disallowed or reduced in
a previous year?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Yes
No
(If credits were disallowed or reduced, go to question 7a; if not, go to question 8.)
a Did you complete the required recertification Form 8862? .
.
.
.
.
.
.
Yes
No
N/A
8
If the taxpayer is reporting self-employment income, did you ask questions to
prepare a complete and correct Form 1040, Schedule C? .
.
.
.
.
.
.
Yes
No
N/A
8867
For Paperwork Reduction Act Notice, see separate instructions.
Form
(2017)
Cat. No. 26142H
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial