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

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

$47,747 ($53,267 for married filing jointly) if the taxpayer has

how you meet your knowledge requirement.

three or more qualifying children,

$44,454 ($49,974 for married filing jointly) if the taxpayer has

Line 24. Check “Does not apply” on line 24 if you didn't need to

two qualifying children,

ask any additional questions because the taxpayer didn't give

$39,131 ($44,651 for married filing jointly) if the taxpayer has

you any information that appeared to be incorrect, inconsistent,

one qualifying child, or

or incomplete.

$14,820 ($20,330 for married filing jointly) if the taxpayer

Line 25. There are three separate questions on line 25. They

doesn't have a qualifying child.

are labeled (a), (b), and (c). If the answer to any of them ((a), (b),

Part III–Taxpayers Without a

or (c)) is “No,” check “No.”

Qualifying Child

If the answer to all three is “Does not apply,” check “Does not

apply.”

Otherwise, check “Yes.”

Line 16

Part V–Documents Provided to You

The taxpayer's home (and, if filing a joint return, his or her

spouse's home) must have been in the United States for more

than half the year.

Lines 26 and 27

United States. This means the 50 states and the District of

Keep copies of any documents provided by the taxpayer that

Columbia. It doesn't include Puerto Rico or U.S. possessions

you relied on to determine whether any child is a qualifying child.

such as Guam.

See Document Retention, later, for details.

Homeless shelter. The taxpayer's home can be any location

If you didn't rely on any documents, check the appropriate

where the taxpayer regularly lives. It doesn't need to be a

box (m, n, t and/or u on line 26 or k or l on line 27).

traditional home. If the taxpayer lived in one or more homeless

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

shelters in the United States for more than half the year, check

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

“Yes.”

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

Military personnel stationed outside of the United States.

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

U.S military personnel stationed outside the United States on

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

extended active duty are considered to live in the United States

during that duty period for purposes of the EIC. Extended active

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

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

duty means the taxpayer is called or ordered to duty for an

indefinite period or for a period of more than 90 days. Once the

sheet of paper.

taxpayer begins serving on extended active duty, the taxpayer is

Document Retention

still considered to have been on extended active duty even if he

or she doesn't serve more than 90 days.

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

Line 17

the due diligence checklist near the bottom of page 3 of Form

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

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

the following dates that apply.

joint return) was born after December 31, 1950, and before

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

January 2, 1991.

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

However, if either the taxpayer or the taxpayer's spouse died

preparer electronically filing the return).

in 2015, see Pub. 596 before you answer.

The date the return was presented to the taxpayer for

signature (if you are a signing tax return preparer not

Line 19

electronically filing the return).

The date you submitted to the signing tax return preparer the

The taxpayer's earned income and adjusted gross income

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

each must be less than $14,820 ($20,330 for married filing

nonsigning tax return preparer).

jointly) if the taxpayer doesn't have a qualifying child.

These records may be kept on paper or electronically in the

Part IV–Due Dilligence Requirements

manner described in Revenue Procedure 97-22 (or later

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

Line 22

Revenue Bulletin 1997-13, which is available at

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

Check “Does not apply” if:

The taxpayer does not have a qualifying child, or

Paperwork Reduction Act Notice. We ask for you to obtain

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

the information on this form to carry out the Internal Revenue

daughter.

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

Line 23

information.

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

You are not required to obtain the information requested on a

form that is subject to the Paperwork Reduction Act unless the

Lines 24 and 25

form displays a valid OMB control number. Books or records

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

If a reasonable and well-informed tax return preparer

their contents may become material in the administration of any

knowledgeable in the law would conclude that any information

Internal Revenue law. Generally, tax returns and return

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

information are confidential, as required by Internal Revenue

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

Code section 6103.

must ask the taxpayer reasonable questions to get information

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

-3-

Instructions For Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2015 Page 3

Related Articles

Related forms

Related Categories