Form 8867 Paid Preparers Earned Income Credit Checklist

Form

8867

Paid Preparer's Earned Income Credit Checklist
▶

Department of the Treasury
Internal Revenue Service

OMB No. 1545-1629

2013

To be completed by preparer and filed with Form 1040, 1040A, or 1040EZ.

▶ Information

about Form 8867 and its separate instructions is at www.irs.gov/form8867.

Attachment
Sequence No. 177

Taxpayer's social security number

Taxpayer name(s) shown on return

For the definitions of the following terms, see Pub. 596.
• Investment Income

Part I

• Qualifying Child

• Full-time Student

All Taxpayers

1

Enter preparer's name and PTIN ▶

2

Is the taxpayer’s filing status married filing separately? .
▶

3

• Earned Income

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▶ If

Yes

No

Yes

No

you checked “No” on line 3, stop; the taxpayer cannot take the EIC. Otherwise, continue.

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)? . . . . . . . . . . . . . . . . . . . . .
▶ If

5a

No

If you checked “Yes” on line 2, stop; the taxpayer cannot take the EIC. Otherwise, continue.

Does the taxpayer (and the taxpayer’s spouse if filing jointly) have a social security number (SSN)
that allows him or her to work or is valid for EIC purposes? See the instructions before answering

4

Yes

you checked “Yes” on line 4, stop; the taxpayer cannot take the EIC. Otherwise, continue.

Was the taxpayer (or the taxpayer's spouse) a nonresident alien for any part of 2013?
▶ If

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Yes

No

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Yes

No

Yes

No

Yes

No

you checked “Yes” on line 5a, go to line 5b. Otherwise, skip line 5b and go to line 6.

b Is the taxpayer’s filing status married filing jointly?

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you checked “Yes” on line 5a and “No” on line 5b, stop; the taxpayer cannot take the EIC.
Otherwise, continue.

▶ If

6

Is the taxpayer’s investment income more than $3,300? See Rule 6 in Pub. 596 before answering
▶ If

7

you checked “Yes” on line 6, stop; the taxpayer cannot take the EIC. Otherwise, continue.

Could the taxpayer be a qualifying child of another person for 2013? If the taxpayer's filing status is
married filing jointly, check “No.” Otherwise, see Rule 10 (Rule 13 if the taxpayer does not have a
qualifying child) in Pub. 596 before answering . . . . . . . . . . . . . . . . . .
you checked “Yes” on line 7, stop; the taxpayer cannot take the EIC. Otherwise, go to Part II
or Part III, whichever applies.

▶ If

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 26142H

Form

8867 (2013)

Page 2

Form 8867 (2013)

Part II

Taxpayers With a Child

Caution. If there is more than one child, complete lines 8 through 14 for
one child before going to the next column.
8
9

Child’s name . . . . . . . . . . . . . . . . . . . . .
Is the child the taxpayer’s son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother, half sister, or a descendant of any of them?

10

Was the child unmarried at the end of 2013?
If the child was married at the end of 2013, see the instructions before
answering
. . . . . . . . . . . . . . . . . . . . .
Did the child live with the taxpayer in the United States for over half of 2013?
See the instructions before answering . . . . . . . . . . . .

11
12

Child 1

Child 2

Child 3

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Was the child (at the end of 2013)—
• Under age 19 and younger than the taxpayer (or the taxpayer’s spouse,
if the taxpayer files jointly),
• Under age 24, a full-time student, and younger than the taxpayer (or the
taxpayer’s spouse, if the taxpayer files jointly), or
• Any age and permanently and totally disabled? . . . . . . . .
▶ If you checked “Yes” on lines 9, 10, 11, and 12, the child is the
taxpayer’s qualifying child; go to line 13a. If you checked “No” on line 9,
10, 11, or 12, the child is not the taxpayer’s qualifying child; see the
instructions for line 12.

13a

Do you or the taxpayer know of another person who could check “Yes”
on lines 9, 10, 11, and 12 for the child? (If the only other person is the
taxpayer's spouse, see the instructions before answering.) . . . .
▶ If you checked “No” on line 13a, go to line 14. Otherwise, go to
line 13b.

b Enter the child’s relationship to the other person(s) . . . . . . . .
c Under the tiebreaker rules, is the child treated as the taxpayer’s qualifying
child? See the instructions before answering . . . . . . . . . .

Yes

No

Yes
No
Don’t know

Yes
No
Don’t know

Yes
No
Don’t know

Yes

Yes

Yes

No

Yes

No

▶ If you checked “Yes” on line 13c, go to line 14. If you checked “No,” the
taxpayer cannot take the EIC based on this child and cannot take the EIC for
taxpayers who do not have a qualifying child. If there is more than one child,
see the Note at the bottom of this page. If you checked “Don’t know,” explain
to the taxpayer that, under the tiebreaker rules, the taxpayer’s EIC and other
tax benefits may be disallowed. Then, if the taxpayer wants to take the EIC
based on this child, complete lines 14 and 15. If not, and there are no other
qualifying children, the taxpayer cannot take the EIC, including the EIC for
taxpayers without a qualifying child; do not complete Part III. If there is more
than one child, see the Note at the bottom of this page.

14

15

Does the qualifying child have an SSN that allows him or her to work or is
valid for EIC purposes? See the instructions before answering . . . .
▶ If you checked “No” on line 14, the taxpayer cannot take the EIC
based on this child and cannot take the EIC available to taxpayers
without a qualifying child. If there is more than one child, see the Note at
the bottom of this page. If you checked “Yes” on line 14, continue.
Are the taxpayer’s earned income and adjusted gross income each less
than the limit that applies to the taxpayer for 2013? See Pub. 596 for the
limit . . . . . . . . . . . . . . . . . . . . . . . .

No

No

If you checked “No” on line 15, stop; the taxpayer cannot take the
EIC. If you checked “Yes” on line 15, the taxpayer can take the EIC.
Complete Schedule EIC and attach it to the taxpayer’s return. If there
are two or three qualifying children with valid SSNs, list them on
Schedule EIC in the same order as they are listed here. If the taxpayer’s
EIC was reduced or disallowed for a year after 1996, see Pub. 596 to see
if Form 8862 must be filed. Go to line 20.

▶

Note. If you checked “No” on line 13c or 14 but there is more than one
child, complete lines 8 through 14 for the other child(ren) (but for no more
than three qualifying children). Also do this if you checked “Don’t know”
on line 13c and the taxpayer is not taking the EIC based on this child.
Form 8867 (2013)

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Form 8867 (2013)

Part III
16

Taxpayers Without a Qualifying Child

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 Pub. 596.)
▶

17

Was the taxpayer, or the taxpayer’s spouse if filing jointly, at least age 25 but under age 65 at the
end of 2013? See the instructions before answering . . . . . . . . . . . . . . . .

19

Yes

No

Yes

No

Yes

No

Yes

No

you checked “No” on line 17, stop; the taxpayer cannot take the EIC. Otherwise, continue.

Is the taxpayer eligible to be claimed as a dependent on anyone else’s federal income tax return for
2013? If the taxpayer's filing status is married filing jointly, check “No” . . . . . . . . . .
▶

No

If you checked “No” on line 16, stop; the taxpayer cannot take the EIC. Otherwise, continue.

▶ If

18

Yes

If you checked “Yes” on line 18, stop; the taxpayer cannot take the EIC. Otherwise, continue.

Are the taxpayer’s earned income and adjusted gross income each less than the limit that
applies to the taxpayer for 2013? See Pub. 596 for the limit . . . . . . . . . . . . .
▶ If you checked “No” on line 19, stop; the taxpayer cannot take the EIC. If you checked “Yes”
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
20
21
22
23

24

Due Diligence Requirements

Did you complete Form 8867 based on current information provided by the taxpayer or reasonably
obtained by you? . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)? . .
If any qualifying child was not the taxpayer's son or daughter, do you know or did you ask why the
parents were not claiming the child? . . . . . . . . . . . . . . . . . . . . .

Yes
No
Yes
No
Does not apply

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
possible consequences of another person claiming your client's qualifying child? . . . . . .
Did you ask this taxpayer any additional questions that are necessary to meet your knowledge
requirement? See the instructions before answering . . . . . . . . . . . . . . . .

Yes
No
Does not apply
Yes
No
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.
25

Did you document (a) the taxpayer's answer to question 22 (if applicable), (b) whether you explained
the tiebreaker rules to the taxpayer and any additional information you got from the taxpayer as a
result, and (c) any additional questions you asked and the taxpayer's answers? . . . . . . .

Yes
No
Does not apply

▶ You have complied with all the due diligence requirements if you:

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, Paid Preparer's Earned Income Credit Checklist,
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,
23, 24, or 25. You may have to pay a $500 penalty for each failure to comply.
Form 8867 (2013)

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Form 8867 (2013)

Part V
26

Documents Provided to You

Identify below any document that the taxpayer provided to you and that you relied on to determine the taxpayer's EIC
eligibility. Check all that apply. Keep a copy of any documents you relied on. See the instructions before answering. If there
is no qualifying child, check box a. If there is no disabled child, check box o.

Residency of Qualifying Child(ren)
No qualifying child
School records or statement
Landlord or property management statement
Health care provider statement
Medical records
Child care provider records
Placement agency statement
Social service records or statement

o
p
q
r

No disabled child
Doctor statement
Other health care provider statement
Social services agency or program statement

i
j
k
l

Place of worship statement
Indian tribal official statement
Employer statement
Other (specify)
▶

a
b
c
d
e
f
g
h

m Did not rely on any documents, but made notes in file
n Did not rely on any documents

Disability of Qualifying Child(ren)

▶

27

s Other (specify)

t Did not rely on any documents, but made notes in file
u Did not rely on any documents

If a Schedule C is included with this return, identify below the information that the taxpayer provided to you and that you relied
on to prepare the Schedule C. Check all that apply. Keep a copy of any documents you relied on. See the instructions
before answering. If there is no Schedule C, check box a.

Documents or Other Information
No Schedule C
Business license
Forms 1099
Records of gross receipts provided by taxpayer
Taxpayer summary of income
Records of expenses provided by taxpayer
Taxpayer summary of expenses

h Bank statements
i Reconstruction of income and expenses
j Other (specify)
▶

a
b
c
d
e
f
g

k Did not rely on any documents, but made notes in file
l Did not rely on any documents
Form 8867 (2013)