Form 8867, Paid Preparer’s Due Diligence Checklist
Form 8867 documents the due diligence a paid preparer performed before claiming certain credits or head of household status on a client’s return. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8867?
Form 8867, Paid Preparer’s Due Diligence Checklist, is completed by paid tax return preparers whenever a return or claim for refund includes the earned income credit (EIC), child tax credit, additional child tax credit, credit for other dependents, American opportunity tax credit, or head of household filing status. It records that the preparer asked the required questions, reviewed the answers, and had no reason to doubt the eligibility information.
The checklist is submitted with the return the preparer files and mirrors the due diligence rules in the regulations: interviewing the client, documenting the answers, computing the credits correctly, and keeping records. Preparers who skip these steps face a penalty for each failure, so the form doubles as evidence the work was done.
Who files 8867?
- Paid preparers of returns claiming the earned income credit
- Paid preparers of returns claiming the child tax credit, additional child tax credit, or credit for other dependents
- Paid preparers of returns claiming the American opportunity tax credit
- Paid preparers of returns using head of household filing status
How to fill out 8867
- Enter the taxpayer’s name and identification number and the preparer’s name and PTIN at the top.
- Check which credits or filing status the checklist covers, then answer the due diligence questions in Part I about the information obtained and documented.
- Complete the sections that apply: qualifying child questions, EIC questions, and the head of household and AOTC items.
- Answer the final eligibility certification confirming all due diligence requirements were met.
- Download the finished PDF and submit it with the return or claim for refund. Keep copies of the checklist and supporting records for the retention period in the instructions.
Quick fill 8867 on this page
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Frequently asked questions
Does a taxpayer preparing their own return file Form 8867?
No. The form applies only to paid preparers. Self-prepared returns claim the credits directly without the checklist.
What records does the preparer have to keep?
Copies of Form 8867, the worksheets used to compute the credits, and notes of who provided the information and when. The instructions set the retention period, so check them for the current rule.
What happens if a preparer skips the due diligence steps?
The IRS can assess a penalty for each failure on each return, and repeated problems can bring audits of the preparer’s practice. Completing and retaining the checklist for every covered return is the safest course.