Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2014 Page 2
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Form 8867 (2014)
Page
Part II
Taxpayers With a Child
Caution. If there is more than one child, complete lines 8 through 14 for
Child 1
Child 2
Child 3
one child before going to the next column.
8
Child’s name .
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9
Is the child the taxpayer’s son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother, half sister, or a descendant of any of them?
Yes
No
Yes
No
Yes
No
Was the child unmarried at the end of 2014?
10
If the child was married at the end of 2014, see the instructions before
answering
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Yes
No
Yes
No
Yes
No
11
Did the child live with the taxpayer in the United States for over half of 2014?
See the instructions before answering
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Yes
No
Yes
No
Yes
No
12
Was the child (at the end of 2014)—
• Under age 19 and younger than the taxpayer (or the taxpayer’s spouse,
if the taxpayer files jointly),
• Under age 24, a student (defined in the instructions), and younger than
the taxpayer (or the taxpayer’s spouse, if the taxpayer files jointly), or
• Any age and permanently and totally disabled?
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Yes
No
Yes
No
Yes
No
If you checked “Yes” on lines 9, 10, 11, and 12, the child is the
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taxpayer’s qualifying child; go to line 13a. If you checked “No” on line 9,
10, 11, or 12, the child is not the taxpayer’s qualifying child; see the
instructions for line 12.
13a Do you or the taxpayer know of another person who could check “Yes”
on lines 9, 10, 11, and 12 for the child? (If the only other person is the
taxpayer's spouse, see the instructions before answering.)
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Yes
No
Yes
No
Yes
No
If you checked “No” on line 13a, go to line 14. Otherwise, go to
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line 13b.
b Enter the child’s relationship to the other person(s) .
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c Under the tiebreaker rules, is the child treated as the taxpayer’s qualifying
Yes
No
Yes
No
Yes
No
child? See the instructions before answering .
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Don’t know
Don’t know
Don’t know
If you checked “Yes” on line 13c, go to line 14. If you checked “No,” the
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taxpayer cannot take the EIC based on this child and cannot take the EIC for
taxpayers who do not have a qualifying child. If there is more than one child,
see the Note at the bottom of this page. If you checked “Don’t know,” explain
to the taxpayer that, under the tiebreaker rules, the taxpayer’s EIC and other
tax benefits may be disallowed. Then, if the taxpayer wants to take the EIC
based on this child, complete lines 14 and 15. If not, and there are no other
qualifying children, the taxpayer cannot take the EIC, including the EIC for
taxpayers without a qualifying child; do not complete Part III. If there is more
than one child, see the Note at the bottom of this page.
14
Does the qualifying child have an SSN that allows him or her to work and is
Yes
No
Yes
No
Yes
No
valid for EIC purposes? See the instructions before answering
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If you checked “No” on line 14, the taxpayer cannot take the EIC
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based on this child and cannot take the EIC available to taxpayers
without a qualifying child. If there is more than one child, see the Note at
the bottom of this page. If you checked “Yes” on line 14, continue.
Are the taxpayer’s earned income and adjusted gross income each less
15
than the limit that applies to the taxpayer for 2014? See instructions
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Yes
No
If you checked “No” on line 15, stop; the taxpayer cannot take the
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EIC. If you checked “Yes” on line 15, the taxpayer can take the EIC.
Complete Schedule EIC and attach it to the taxpayer’s return. If there
are two or three qualifying children with valid SSNs, list them on
Schedule EIC in the same order as they are listed here. If the taxpayer’s
EIC was reduced or disallowed for a year after 1996, see Pub. 596 to see
if Form 8862 must be filed. Go to line 20.
Note. If there is more than one child, complete lines 8 through 14 for the
other child(ren) (but for no more than three qualifying children).
8867
Form
(2014)
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