Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2014 Page 3
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Form 8867 (2014)
Page
Part III
Taxpayers Without a Qualifying Child
16
Was the taxpayer’s main home, and the main home of the taxpayer’s spouse if filing jointly, in the
United States for more than half the year? (Military personnel on extended active duty outside the
United States are considered to be living in the United States during that duty period.) See the
instructions before answering.
Yes
No
If you checked “No” on line 16, stop; the taxpayer cannot take the EIC. Otherwise, continue.
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17
Was the taxpayer, or the taxpayer’s spouse if filing jointly, at least age 25 but under age 65 at the
end of 2014? See the instructions before answering .
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Yes
No
If you checked “No” on line 17, stop; the taxpayer cannot take the EIC. Otherwise, continue.
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18
Is the taxpayer eligible to be claimed as a dependent on anyone else’s federal income tax return for
2014? If the taxpayer's filing status is married filing jointly, check “No” .
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Yes
No
If you checked “Yes” on line 18, stop; the taxpayer cannot take the EIC. Otherwise, continue.
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19
Are the taxpayer’s earned income and adjusted gross income each less than the limit that
applies to the taxpayer for 2014? See instructions
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Yes
No
If you checked “No” on line 19, stop; the taxpayer cannot take the EIC. If you checked “Yes”
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on line 19, the taxpayer can take the EIC. If the taxpayer’s EIC was reduced or disallowed for a
year after 1996, see Pub. 596 to find out if Form 8862 must be filed. Go to line 20.
Part IV
Due Diligence Requirements
20
Did you complete Form 8867 based on current information provided by the taxpayer or reasonably
Yes
No
obtained by you? .
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21
Did you complete the EIC worksheet found in the Form 1040, 1040A, or 1040EZ instructions (or your
own worksheet that provides the same information as the 1040, 1040A, or 1040EZ worksheet)? .
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Yes
No
22
If any qualifying child was not the taxpayer's son or daughter, do you know or did you ask why the
Yes
No
parents were not claiming the child? .
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Does not apply
23
If the answer to question 13a is “Yes” (indicating that the child lived for more than half the year with
someone else who could claim the child for the EIC), did you explain the tiebreaker rules and
Yes
No
possible consequences of another person claiming your client's qualifying child? .
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Does not apply
Did you ask this taxpayer any additional questions that are necessary to meet your knowledge
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Yes
No
requirement? See the instructions before answering .
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Does not apply
To comply with the EIC knowledge requirement, you must not know or have reason to know
that any information you used to determine the taxpayer's eligibility for, and the amount of,
the EIC is incorrect. You may not ignore the implications of information furnished to you or
known by you, and you must make reasonable inquiries if the information furnished to you
appears to be incorrect, inconsistent, or incomplete. At the time you make these inquiries,
you must document in your files the inquiries you made and the taxpayer's responses.
Did you document (a) the taxpayer's answer to question 22 (if applicable), (b) whether you explained
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the tiebreaker rules to the taxpayer and any additional information you got from the taxpayer as a
Yes
No
result, and (c) any additional questions you asked and the taxpayer's answers? .
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Does not apply
You have complied with all the due diligence requirements if you:
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1. Completed the actions described on lines 20 and 21 and checked "Yes" on those lines,
2. Completed the actions described on lines 22, 23, 24, and 25 (if they apply) and checked "Yes" (or
"Does not apply") on those lines,
3. Submit Form 8867 in the manner required, and
4. Keep all five of the following records for 3 years from the latest of the dates specified in the
instructions under Document Retention:
a. Form 8867,
b. The EIC worksheet(s) or your own worksheet(s),
c. Copies of any taxpayer documents you relied on to determine eligibility for or amount of EIC,
d. A record of how, when, and from whom the information used to prepare the form and
worksheet(s) was obtained, and
e. A record of any additional questions you asked and your client's answers.
You have not complied with all the due diligence requirements if you checked “No” on line 20, 21, 22,
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23, 24, or 25. You may have to pay a $500 penalty for each failure to comply.
8867
Form
(2014)
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