8867
Paid Preparer's Earned Income Credit Checklist
OMB No. 1545-1629
2015
Form
To be completed by preparer and filed with Form 1040, 1040A, or 1040EZ.
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Department of the Treasury
Attachment
177
Information about Form 8867 and its separate instructions is at
Sequence No.
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Internal Revenue Service
Taxpayer's social security number
Taxpayer name(s) shown on return
For the definitions of Qualifying Child and Earned Income, see Pub. 596.
Part I
All Taxpayers
Enter preparer's name and PTIN
1
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2
Is the taxpayer’s filing status married filing separately? .
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Yes
No
If you checked “Yes” on line 2, stop; the taxpayer cannot take the EIC. Otherwise, continue.
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3
Does the taxpayer (and the taxpayer’s spouse if filing jointly) have a social security number (SSN)
that allows him or her to work and is valid for EIC purposes? See the instructions before
Yes
No
answering
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If you checked “No” on line 3, stop; the taxpayer cannot take the EIC. Otherwise, continue.
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4
Is the taxpayer (or the taxpayer's spouse if filing jointly) filing Form 2555 or 2555-EZ (relating to the
exclusion of foreign earned income)? .
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Yes
No
If you checked “Yes” on line 4, stop; the taxpayer cannot take the EIC. Otherwise, continue.
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5a Was the taxpayer (or the taxpayer's spouse) a nonresident alien for any part of 2015?
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Yes
No
If you checked “Yes” on line 5a, go to line 5b. Otherwise, skip line 5b and go to line 6.
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b Is the taxpayer’s filing status married filing jointly?
Yes
No
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If you checked “Yes” on line 5a and “No” on line 5b, stop; the taxpayer cannot take the EIC.
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Otherwise, continue.
6
Is the taxpayer’s investment income more than $3,400? See the instructions before answering.
Yes
No
If you checked “Yes” on line 6, stop; the taxpayer cannot take the EIC. Otherwise, continue.
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7
Could the taxpayer be a qualifying child of another person for 2015? If the taxpayer's filing status is
married filing jointly, check “No.” Otherwise, see instructions before answering .
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Yes
No
If you checked “Yes” on line 7, stop; the taxpayer cannot take the EIC. Otherwise, go to Part II
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or Part III, whichever applies.
8867
For Paperwork Reduction Act Notice, see separate instructions.
Form
(2015)
Cat. No. 26142H