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Official form guide
Form 8867: Paid Preparer's Due Diligence Checklist
IRS Form 8867 is the Paid Preparer's Due Diligence Checklist that must be filed with the return for any taxpayer claiming the Earned Income Credit, Child Tax Credit/Additional Child Tax Credit/Other Dependent Credit, American Opportunity Tax Credit, or Head‑of‑Household filing status. Only paid tax return preparers complete it.
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IRS Form 8867 - Paid Preparer's Due Diligence Checklist
IRS Form 8867 is the Paid Preparer's Due Diligence Checklist that must be filed with the return for any taxpayer claiming the Earned Income Credit, Child Tax Credit/Additional Child Tax Credit/Other Dependent Credit, American Opportunity Tax Credit, or Head‑of‑Household filing status. Only paid tax return preparers complete it.
Risk Radar
Scan points- 1Do not file Form 8867 with the return when it is required.
- 2Omitting the paid preparer's name or PTIN in Part I.
- 3Leaving any of the due‑diligence questions 1‑8 unanswered.
- 4Using information known to be incorrect when determining eligibility.
- 5Failing to document reasonable inquiries about inconsistent information.
Plain English
Form 8867 shows that a paid tax preparer has checked a taxpayer's eligibility for certain credits and filing status. It records the due‑diligence steps the preparer took and includes a certification that the information is correct.
Submission Date
- Filing date: 2026-01-27 16:10:45
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a paid tax return preparer completing a return that claims the Earned Income Credit, Child Tax Credit (including Additional Child Tax Credit or Credit for Other Dependents), American Opportunity Tax Credit, or Head‑of‑Household filing status.
- Do not use it when the preparer is not paid, or when the return does not claim any of the listed credits or the Head‑of‑Household filing status.
- Check Form 8863 instead when you need the worksheet and instructions for claiming the American Opportunity Tax Credit.
Form selector
Use this form or another form?
Taxpayer filing a non‑resident return
Non‑resident returns have different credit eligibility rules
✓ Confirm the taxpayer’s residency status and applicable credits
Student claiming the American Opportunity Tax Credit without a 1098‑T
Form 8863 provides the required worksheet and instructions for AOTC eligibility
✓ Verify qualified tuition expenses are documented
Return includes the Child Tax Credit for a joint filing
Schedule 8812 calculates the CTC/ACTC and determines required SSN
✓ Ensure at least one spouse has a valid SSN
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 2 – EIC worksheet
Completed Earned Income Credit worksheet · Form 1040 instructions or Schedule EIC worksheet
CTC/ACTC eligibility
Valid Social Security Number for primary or secondary taxpayer · Taxpayer’s SSN on return
AOTC qualified expenses
Tuition Statement (Form 1098‑T) or payment records · Form 1098‑T or payment receipts
HOH filing status
Proof of qualifying dependent and household maintenance · Taxpayer’s return documentation
Form 8867 copy for retention
Copy of completed Form 8867 · Preparer’s records
Before you submit
- 1Verify the taxpayer claims at least one of the listed credits or HOH status.
- 2Check the appropriate box for each credit or filing status claimed.
- 3Complete Line 2 by attaching the required EIC, CTC/ACTC/ODC, and AOTC worksheets.
- 4Ensure the primary or secondary taxpayer SSN is valid for CTC/ACTC claims.
- 5Sign the Form 8867 as the paid preparer.
- 6Include the preparer’s name and PTIN on the checklist.
- 7Attach the completed Form 8867 to the taxpayer’s Form 1040 (or 1040‑SR/NR/SS) before filing.
- 8If filing electronically, submit Form 8867 with the return through the e‑file system.
- 9If filing by paper, enclose Form 8867 with the mailed return to the IRS.
How to file this form
- 1Gather all required credit worksheets and supporting documents.
- 2Complete Form 8867, checking boxes for each applicable credit.
- 3Sign and date the checklist as the paid preparer.
- 4Attach Form 8867 to the taxpayer’s return (Form 1040 series) before submission.
- 5Submit the return electronically with the attached Form 8867 and retain the electronic acknowledgment as proof of filing.
- 6Mail the return and Form 8867 to the IRS and keep the certified mailing receipt as proof of filing.
Known limitations
- 1Not applicable for returns prepared by unpaid volunteers or self‑prepared returns.
- 2Not required when the return does not claim any of the EIC, CTC/ACTC/ODC, AOTC, or HOH filing status.
- 3Not usable for taxpayers claiming CTC/ACTC without a valid Social Security Number after tax year 2025.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->Form 8867 is revised November 2024 (Form p.1) and its instructions were revised November 2025 (Instructions p.1). The instructions point to www.irs.gov/Form8867 for the latest information and note that a valid SSN is now required for the Child Tax Credit or Additional Child Tax Credit beginning tax year 2025.
What changed or needs a fresh check
- Edition date — confirm the form revision reads November 2024 (Form p.1) and the instructions revision reads November 2025 (Instructions p.1)
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the paid preparer signs the checklist (Instructions p.1 mentions signing tax return preparers)
Quick Facts
Downloads
After you file
- 1Keep the signed copy of Form 8867 in the preparer’s files.
- 2Store the retained Form 8867 for at least three years from the filing date.
- 3Review the IRS acknowledgment (e‑file receipt or mailing proof) to confirm acceptance.
- 4Monitor for any IRS notices regarding due‑diligence compliance.
- 5If an error is discovered, file an amended return with a corrected Form 8867 attached.
Sources
- SRCInstructions p.1 — Form 8867 must be filed with the taxpayer’s return or amended return claiming the EIC, CTC/ACTC/ODC, AOTC, and/or HOH filing status.
- SRCInstructions p.1 — Only paid tax return preparers should complete this form.
- SRCInstructions p.1 — Primary or secondary taxpayer SSN required for CTC/ACTC beginning tax year 2025.
- SRCForm p.1 — Revision date is November 2024.
- SRCInstructions p.1 — For latest information, see www.irs.gov/Form8867.
- SRCInstructions p.2 — Complete the applicable IRS worksheets for EIC, CTC/ACTC/ODC, and AOTC.
- SRCInstructions p.4 — Penalty amount for failure to meet due diligence requirements is adjusted for inflation each year; find current amount on IRS website.
- SRCInstructions p.4 — Document retention requires keeping a copy of Form 8867.
- SRCInstructions p.1 — Nonsigning preparers must provide completed Form 8867 to the signing preparer for filing.
- SRCNot stated in the official source — verify fee information.
Common confusion points
Do I need to file Form 8867 if I’m only preparing a state return?
Form 8867 applies only to federal returns claiming the listed credits.
→ Confirm the return is a federal Form 1040 series before attaching Form 8867.
Can I use my own worksheet instead of the IRS ones?
Instructions allow a self‑made worksheet that provides the same information.
→ Verify your worksheet includes all required data for each credit.
Is a Social Security Number required for both spouses on a joint return?
Only one spouse needs a valid SSN for CTC/ACTC claims.
→ Check that at least one spouse’s SSN is valid.
What if the taxpayer didn’t receive a Form 1098‑T for tuition?
AOTC can be claimed using other proof of qualified expenses.
→ Ensure you have payment records or receipts for qualified tuition.
Do I have to sign Form 8867 if I’m a nonsigning preparer?
Nonsigning preparers must give the completed form to the signing preparer.
→ Confirm the signing preparer signs the checklist before filing.
Should I file Form 8867 separately from the tax return?
Form 8867 must be filed with the return, either electronically or attached to the paper return.
→ Attach Form 8867 to the return or include it in the e‑file submission.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040‑X – File an amended return with a corrected Form 8867.
Questions about IRS Form 8867
What is IRS Form 8867 used for?
Form 8867 shows that a paid tax preparer has checked a taxpayer's eligibility for certain credits and filing status. It records the due‑diligence steps the preparer took and includes a certification that the information is correct.
Who must file IRS Form 8867?
Only paid tax return preparers who prepared a return for a taxpayer claiming the EIC, CTC/ACTC/ODC, AOTC, or HOH filing status must file IRS Form 8867.
What information does IRS Form 8867 require?
The form collects the paid preparer's name and PTIN in Part I and requires answers to due‑diligence questions 1‑8 for each credit or filing status, ending with a certification on line 15.
Where do I file IRS Form 8867?
If the signing preparer e‑files, attach Form 8867 electronically with the return; if filing a paper return, mail Form 8867 to the IRS with the return; otherwise give the completed form to the taxpayer to file with their return.
How do I complete IRS Form 8867?
Enter the paid preparer's name and PTIN in Part I. Answer due‑diligence questions 1 through 8 for each credit or filing status claimed. The signing preparer signs the certification on line 15. File the form according to the filing method—electronically with an e‑filed return, attach to a paper return mailed to the IRS, or give to the taxpayer for filing.
What happens if IRS Form 8867 is filed incorrectly?
Failure to sign the return when required may subject the preparer to a penalty, and not filing Form 8867 with the return can trigger enforcement actions.
Do I need to file Form 8867 if I’m only preparing a state return?
Form 8867 applies only to federal returns claiming the listed credits. Confirm the return is a federal Form 1040 series before attaching Form 8867.
Can I use my own worksheet instead of the IRS ones?
Instructions allow a self‑made worksheet that provides the same information. Verify your worksheet includes all required data for each credit.
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