Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2017 Page 2
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Form 8867 (2017)
Page
Part II
Due Diligence Questions for Returns Claiming EIC (If the return does not claim EIC, go to Part III.)
EIC
CTC/ACTC
AOTC
9 a Have you determined that this taxpayer is, in fact, eligible to claim the EIC for
the number of children for whom the EIC is claimed, or to claim EIC if the
taxpayer has no qualifying child? (Skip 9b and 9c if the taxpayer is claiming
Yes
No
EIC and does not have a qualifying child.)
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b Did you explain to the taxpayer that he/she may not claim the EIC if the
taxpayer has not lived with the child for over half the year, even if the
Yes
No
taxpayer has supported the child? .
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c Did you explain to the taxpayer the rules about claiming the EIC when a child
Yes
No
is the qualifying child of more than one person (tie-breaker rules)? .
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N/A
Part III
Due Diligence Questions for Returns Claiming CTC and/or ACTC (If the return does not claim CTC or ACTC, go to
Part IV.)
10 a Did all children for whom the taxpayer is claiming the CTC/ACTC reside with
Yes
No
the taxpayer? (If “Yes,” go to question 10c; if “No,” go to question 10b.) .
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b Did you ask if there is an active Form 8332, Release/Revocation of Claim to
Yes
No
Exemption for Child by Custodial Parent, or a similar statement in place and,
N/A
if applicable, did you attach it to the return?
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Yes
No
c Have you determined that the taxpayer has not released the claim to another
person?
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N/A
Part IV
Due Diligence Questions for Returns Claiming AOTC (If the return does not claim AOTC, go to Part V.)
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Did the taxpayer provide substantiation such as a Form 1098-T and/or
Yes
No
receipts for the qualified tuition and related expenses for the claimed AOTC?
Part V
Credit Eligibility Certification
You have complied with all due diligence requirements with respect to the credits claimed on the return of the
▶
taxpayer identified above if you:
A. Interview the taxpayer, ask adequate questions, document the taxpayer’s responses on the return or in your notes, review
adequate information to determine if the taxpayer is eligible to claim the credit(s) and in what amount(s);
B. Complete this Form 8867 truthfully and accurately and complete the actions described in this checklist for all credits
claimed;
C. Submit Form 8867 in the manner required; and
D. Keep all five of the following records for 3 years from the latest of the dates specified in the Form 8867 instructions under
Document Retention.
1. A copy of Form 8867,
2. The applicable worksheet(s) or your own worksheet(s) for any credits claimed,
3. Copies of any taxpayer documents you may have relied upon to determine eligibility for and the amount of the credit(s),
4. A record of how, when, and from whom the information used to prepare this form and worksheet(s) was obtained, and
5. A record of any additional questions you may have asked to determine eligibility for and amount of the credits, and the
taxpayer’s answers.
If you have not complied with all due diligence requirements for all credits claimed, you may have to pay a $510
▶
penalty for each credit for which you have failed to comply.
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Do you certify that all of the answers on this Form 8867 are, to the best of
Yes
No
your knowledge, true, correct, and complete? .
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8867
Form
(2017)
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