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Form 8867 Preparer's Due Diligence Checklist

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Form 8867 Preparer's Due Diligence Checklist

Form 8867 must be completed by a paid tax return preparer responsible for a taxpayer's claim of the Earned Income Credit, Child Tax Credit/Additional Child Tax Credit, and/or the American Opportunity Tax Credit; therefore, there may be multiple Forms 8867 for one return or amended return.

New for 2018: Form 8867 now includes the Head of Household Filing Status as required by the Tax Cuts and Jobs Act.

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  • Each return containing one or more credit, will require the corresponding box above line 1 of Form 8867 to be selected. (For example, a return containing the Earned Income credit and the Child Tax credit, must have both boxes selected on Form 8867.)
  • ProSeries will generate errors (example below) until the appropriate boxes on Form 8867 have been selected.  These boxes can be selected on one or multiple copies.
  • After selecting the applicable boxes ProSeries will generate errors for the required questions.
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Purpose and Use of Multiple Copies

ProSeries allows multiple copies of Form 8867 to be attached to the same return.

  • If the same paid preparer verified the eligibility for each applicable credit, you may select the necessary boxes on the same Form 8867.
  • If different paid preparers verified the eligibility for each applicable credit, you may select the necessary boxes on additional copies Form 8867.

Due Diligence Requirements

  • In addition to answering all of the appropriate questions on Form 8867, you must retain documentation and records of questions asked, documents that you relied on etc. For more information on the IRS due diligence requirements please see: IRS Due Diligence
  • ProSeries has included Due Diligence worksheets to aid in collecting and maintaining records to comply with these requirements.

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