U.S. Individual Income Tax Return Forms

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms and do
not rely on draft forms, instructions, and pubs for filing. We incorporate all
significant changes to forms posted with this coversheet. However, unexpected
issues occasionally arise, or legislation is passed—in this case, we will post a
new draft of the form to alert users that changes were made to the previously
posted draft. Thus, there are never any changes to the last posted draft of a
form and the final revision of the form. Forms and instructions are subject to
OMB approval before they can be officially released, so we post drafts of them
until they are approved. Drafts of instructions and pubs usually have some
additional changes before their final release. Early release drafts are at
IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

Instructions for Form 8867

Department of the Treasury
Internal Revenue Service

(Rev. November 2023)

Paid Preparer’s Due Diligence Checklist for the Earned Income Credit, American
Opportunity Tax Credit, Child Tax Credit (including the Additional Child Tax Credit
and Credit for Other Dependents), and/or Head of Household Filing Status

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 7, 2023

Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

For the latest information about developments related to Form
8867 and its instructions, such as legislation enacted after they
were published, go to IRS.gov/Form8867.

Reminders

Multiple Forms 8867. Multiple Forms 8867 may be submitted
electronically for one return. See Multiple Forms 8867 for one
return, later.

Head of Household (HOH) filing status. For more information
on eligibility to claim HOH filing status, see Pub. 501.

Election to use prior year earned income has expired. The
election to use prior year earned income to figure the earned
income credit (EIC) or additional child tax credit (ACTC) is
expired. However, if you prepare a tax return for a tax year in
which your client properly elects to figure a credit using prior year
earned income, your due diligence requirements apply to the
computation of earned income for 2 years. See Election to use
prior year earned income, later.

EIC rules for taxpayers with a qualifying child. If your client
is claiming the EIC with a qualifying child, you should follow the
rules that apply to filers with a qualifying child or children when
determining whether your client is eligible to claim the EIC even if
none of your client's qualifying children have a valid SSN issued
on or before the due date of your client's return (including
extensions). However, in determining the amount of the credit,
only qualifying children with valid SSNs make your client eligible
for an increased credit amount.
EIC rules for taxpayers without a qualifying child. Your
client may be able to qualify for the EIC under the rules for
taxpayers without a qualifying child even if your client has a
qualifying child for the EIC who is claimed as a qualifying child by
another taxpayer. For more information, see Pub. 596.
Social security number (SSN) required. Children identified
by an IRS individual taxpayer identification number (ITIN) or
adoption taxpayer identification number (ATIN) can no longer be
claimed for the child tax credit (CTC) or ACTC. A taxpayer must
include on the tax return the required SSN for each qualifying
child for whom the CTC or the ACTC is claimed. However,
children without an SSN but with an ITIN or ATIN may still qualify
your client for the nonrefundable credit for other dependents
(ODC).
American Opportunity Tax Credit (AOTC). For information on
eligibility for the AOTC, see Pub. 970.
American Rescue Plan Act of 2021 (ARP) Bona fide
residents of Puerto Rico can continue to claim the ACTC for one
or more qualifying children. The ARP permanently removed the
previous requirement that bona fide residents of Puerto Rico had
to claim at least three qualifying children to claim the ACTC.

Nov 6, 2023

General Instructions

Form 8867 covers the EIC, the CTC/ACTC/ODC, the AOTC,
and/or HOH filing status. You should check the boxes
corresponding to all benefits for which you determined the
taxpayer is eligible.

Only paid tax return preparers should complete this form.
If you were paid to prepare a return for any taxpayer claiming the
EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing status,
you must complete Form 8867 and meet the other due diligence
requirements described later in Purpose of Form.
Form 8867 must be filed with the return. Form 8867 must be
filed with the taxpayer’s return or amended return claiming the
EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing status.

Signing tax return preparers.
• If you are the paid tax return preparer signing the return and
you are filing the return electronically, file the completed Form
8867 electronically with the return.
• If you are the paid tax return preparer signing the return and
you are not electronically filing the return, or mailing the return to
the IRS for the taxpayer, provide the completed Form 8867 to the
taxpayer with instructions to file this form with their return.
• If you are the paid tax return preparer signing the return and
you are mailing the return to the IRS for the taxpayer (which
should only be done after the taxpayer has reviewed and signed
the paper return), mail the completed Form 8867 to the IRS with
the return.
Nonsigning tax return preparers. If you are the paid tax return
preparer for the EIC, the CTC/ACTC/ODC, the AOTC, and/or
HOH filing status covered by Form 8867, but you are not
required to sign the return as preparer, provide the signing tax
return preparer the completed form in either electronic or paper
format.
You can find rules regarding who is a signing tax return
preparer and a nonsigning tax return preparer in Treasury
Regulation section 301.7701-15. If you are the only paid tax
return preparer for the taxpayer’s return, you are the signing tax
return preparer and must sign the return as preparer. Failure to
sign the return when required may subject you to a penalty.
Multiple Forms 8867 for one return. Form 8867 must be
completed by a paid tax return preparer responsible for a
taxpayer's claim of the EIC, the CTC/ACTC/ODC, the AOTC,
and/or HOH filing status; therefore, there may be multiple Forms
8867 for one return or amended return. If there are multiple
Forms 8867 for a paper return, attach all Forms 8867 to the
return to be submitted to the IRS. If there are multiple Forms
8867 for an e-filed return, e-file will accept transmission of up to
four Forms 8867. All Forms 8867 must be retained as provided in
Document Retention, later.
Example. Paid tax return preparer A determined taxpayer T's
eligibility for, and the amount of, the EIC claimed on T's return.
Paid preparer B determined T's eligibility for, and the amount of,
the AOTC claimed on T's return and also signs the return as the
signing tax return preparer. Two Forms 8867 must be completed,
one prepared by A for the EIC, and one prepared by B for the
AOTC. The Form 8867 completed by A as a nonsigning preparer

Cat. No. 59407V

must be provided to B to be filed along with T’s return. The Form
8867 completed by B as the signing preparer should also be
filed with T's return.

and/or HOH filing status for which Form 8867 is being completed
and to figure the amount(s) of any credit(s) claimed, even if the
preparer is not the tax return preparer signing the tax return.

Purpose of Form

Part I—Due Diligence Requirements

As a paid tax return preparer, you are required to exercise due
diligence when preparing any client’s return or claim for refund.
As part of exercising due diligence, you must interview the client,
ask adequate questions, and obtain appropriate and sufficient
documentation to determine the correct reporting of income,
claiming of tax benefits (such as deductions and credits), and
compliance with the tax laws.

Complete questions 1-8 for all benefits for which you were the
paid tax preparer determining the taxpayer's eligibility or the
amount of the credit.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 7, 2023
Line 1

You should prepare the return based only on information related
to the applicable tax year for which you are filing the return. The
information on Form 8867 should be for the year of the Form
1040, 1040-SR, 1040-NR, 1040-PR, or 1040-SS that you are
filing.

You must also meet specific due diligence requirements set
forth in Treasury Regulations when you prepare returns and
claims for refund involving the EIC, the CTC/ACTC/ODC, the
AOTC, and/or HOH filing status. To meet these due diligence
requirements, you may need to ask additional questions and
obtain additional information to determine your client’s eligibility
to claim the credit(s) and/or HOH filing status and to figure the
amount(s) of any credit(s) claimed. Failure to meet the due
diligence requirements could result in a penalty for each failure.
See Part VI Eligibility Certification, later, for more information.
Also, see section 6695(g) and Treasury Regulation section
1.6695-2.

Election to use prior year earned income. Depending on the
year, your client may be eligible to elect to use prior year earned
income to figure the EIC or ACTC if your client’s prior year
income was more than your client’s earned income for the tax
year being filed. If you prepare a tax return in which your client
properly elects to figure the EIC, ACTC, or both credits using
prior earned income, the due diligence requirements set forth in
Treasury Regulations apply to the preparer's computation of
earned income for 2 years. The preparer's computation of
earned income for 2 years must include the following.
• The current tax year if the election requires that their prior tax
year earned income be more than their current tax year earned
income.
• The prior tax year to determine the earned income used to
compute each credit claimed under the election. If the taxpayer
makes this election, answer “Yes” on line 1 of the Form 8867.
You do not have to recompute the prior tax year earned income if
you prepared that prior year tax return.

You will have complied with the due diligence
requirements set forth in Treasury Regulations for the EIC,
the CTC/ACTC/ODC, the AOTC, and/or HOH filing status
claimed on a return or claim for refund if you do all of the
following.
1. Meet the knowledge requirement by interviewing the
taxpayer, asking adequate questions, contemporaneously
documenting the questions and the taxpayer’s responses on the
return or in your notes, reviewing adequate documentation to
determine if the taxpayer is eligible to claim the credit(s) and/or
HOH filing status, and to figure the amount(s) of the credit(s)
claimed.
2. Complete Form 8867 truthfully and accurately and
complete the actions described on Form 8867 for any applicable
credit(s) claimed and HOH filing status, if claimed.
3. Submit Form 8867 in the manner required.
4. Keep all five of the following records for 3 years from the
latest of the dates specified later in Document Retention.
a. A copy of Form 8867.
b. The applicable worksheet(s) or your own worksheet(s) for
any credits claimed (see Due Diligence Requirements, later).
c. Copies of any documents provided by the taxpayer on
which you relied to determine the taxpayer’s eligibility for the
credit(s) and/or HOH filing status and to figure the amount(s) of
the credit(s).
d. A record of how, when, and from whom the information
used to prepare Form 8867 and the applicable worksheet(s) was
obtained.
e. A record of any additional information you relied upon,
including questions you asked and the taxpayer’s responses, to
determine the taxpayer’s eligibility for the credit(s) and/or HOH
filing status and to figure the amount(s) of the credit(s).

The election to use a prior year earned income may not
apply for figuring both the EIC and ACTC. To see if such
CAUTION an election is enacted for a particular tax year and to see
which credit(s) apply, go to IRS.gov/Form8867.

!

Line 2

You must complete the applicable IRS worksheet for the EIC, the
CTC/ACTC/ODC, and/or the AOTC (or your own worksheet that
provides the same information), as well as all required forms and
schedules for each credit claimed on the return for which you are
the paid tax return preparer. The worksheets for the EIC and/or
the CTC/ACTC/ODC can be found in the Form 1040, 1040-PR,
or 1040-SS or Schedule 8812 (Form 1040) instructions. You can
find the AOTC worksheet in the Instructions for Form 8863.
Completion of these forms, schedules, and worksheets assists
you in determining the taxpayer’s eligibility for the credit and the
correct amount of the credit and is required under the due
diligence requirements set forth in Treasury Regulations. If the
taxpayer claimed HOH filing status and did not claim any of the
credits, check the “N/A” box.

Lines 3 and 4

As a paid tax return preparer, when determining the taxpayer’s
eligibility to claim the EIC, the CTC/ACTC/ODC, the AOTC,
and/or HOH filing status and to determine the amount of the
credit claimed on a return or claim for refund, you must not use
information that you know, or have reason to know, is incorrect.
You may not ignore the implications of information provided to or
known by you, and you must make reasonable inquiries if a
reasonable and well-informed tax return preparer,
knowledgeable in the law, would conclude that the information
provided to you appears to be incorrect, inconsistent, or
incomplete. You must also contemporaneously document in your

Specific Instructions
Enter the taxpayer’s name as it appears on the return and enter
the taxpayer identification number (TIN) for the taxpayer (primary
TIN, if filing a joint return).
Enter the name and preparer tax identification number (PTIN)
of the paid tax return preparer who determined the taxpayer's
eligibility to claim the EIC, the CTC/ACTC/ODC, the AOTC,
-2-

The following are examples of documents that you may rely
on to determine a taxpayer’s eligibility to claim the credit(s),
and/or HOH filing status, and the amount(s) of any credit(s)
claimed. This list is not all-inclusive and none of these
documents are specifically required to demonstrate eligibility for
the credits and/or HOH filing status.

files any reasonable inquiries made and the responses to these
inquiries.
You must know the tax law for each credit and/or HOH filing
status claimed on a return or claim for refund you prepare and
use that knowledge to ask your client the right questions to get
all the relevant facts to determine your client’s eligibility to claim
the credit(s) and/or HOH filing status and to figure the amount(s)
of any credit(s) claimed.

•
•
•
•
•
•
•
•
•

Residency of a Qualifying Child
School records or statement.
Landlord or a property management statement.
Health care provider statement.
Medical records.
Child care provider records.
Placement agency statement.
Social service records or statement.
Place of worship statement.
Indian tribal official statement.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 7, 2023

Example 1. Taxpayer X engages Preparer C to prepare their
2023 federal income tax return. During the intake interview,
Taxpayer X states they are 25 years old, have never been
married, and have two children ages 10 and 12. X also states
that they were self-employed, earned $12,000 from their lawn
care business, and had no business expenses or other income.
Preparer C believes that X may be eligible for the EIC and the
ACTC. But the ages of the children seem inconsistent with the
age of the taxpayer. Additionally, the taxpayer's claim that they
have no business expenses seems inconsistent with their
income. Preparer C must exercise due diligence to determine
whether a credit can be claimed with respect to the children and
whether Taxpayer X meets the earned income requirements to
claim a credit. Because Preparer C is preparing Taxpayer X’s
return for the year, Preparer C would have been required to
exercise due diligence with respect to those items when
preparing the return, and if Preparer C made the appropriate
inquiries during that process, then no additional questions would
be necessary. However, if Preparer C did not previously ask
about the ages of the children and the income requirements,
Preparer C is required to make reasonable inquiries. Reasonable
inquiries could include the following.
• Are these your foster or adopted children? If so, were the
children placed in your home for foster care by an authorized
placement agency or court order or were they lawfully placed in
your home for adoption?
• How long did the children live with you during 2023?
• If the taxpayer is not the parent, did any other relative also
reside with these children for more than half the year in 2023?
• How much did you charge to care for each lawn?
• Do you have records of the amount of money you received
from lawn work?
• Did you have any expenses for lawn mowing equipment, fuel,
or other supplies for your business? If not, how did you provide
lawn care services?
• How many lawns did you take care of?

Disability of Qualifying Child

• Statement of medical doctor.
• Statement of other health care provider.
• Statement of social services agency or program statement.

Schedule C
Business license.
Forms 1099.
Records of gross receipts provided by taxpayer.
Taxpayer's summary of income or summary of income
provided by taxpayer.
• Records of expenses provided by taxpayer.
• Taxpayer's summary of expenses or summary of expenses
provided by taxpayer.
• Bank statements to show income and expenses.

•
•
•
•

Line 6

If your client’s return is selected for audit, the IRS may ask your
client to provide documents to show eligibility for the EIC, the
CTC/ACTC/ODC, the AOTC, and/or HOH filing status claimed on
the return or claim for refund and the computation of the
amount(s) of any credit(s) claimed. The credit(s) and/or HOH
filing status may not be allowed without this information. You can
help your clients be prepared to answer questions about their
eligibility for the credit(s) claimed and the correctness of the
amount(s) of any credit(s) claimed if you help them understand
that the IRS may ask for underlying documentation regarding
eligibility to claim the credit(s) and/or HOH filing status and the
computation of the amount(s) of any credit(s) claimed.

Preparer C must contemporaneously document these
inquiries in their files, along with the responses.

Line 7

Example 2. Assume the same facts as in Example 1, except
that Preparer C also prepared X's 2022 return and at that time
Preparer C was able to verify that the two children are X's legally
adopted children. When preparing X's 2023 return, Preparer C is
not required to make additional inquiries to determine X's
relationship to the two children for purposes of the requirement
that a return preparer must not know, or have reason to know,
that a claim for the ACTC is based on false or incorrect
information.

Unless an exception applies, if the EIC, the CTC/ACTC/ODC,
and/or the AOTC claimed in a prior year was denied for a reason
other than a clerical or math error, a claim for the credit on the
taxpayer’s return will be denied unless Form 8862 is attached to
the return. See the Form 8862 instructions for more information.
If the taxpayer claimed HOH filing status and did not claim any of
the credits, check the “N/A” box.

Line 8

The EIC, the CTC/ACTC/ODC, and the AOTC are determined
using information that includes information about the kind and
source of income reported on a taxpayer’s return. For
self-employed individuals, this information generally is reported
on Schedule C (Form 1040) as income from self-employment. To
exercise due diligence when determining eligibility for, and the
amount of, the credit(s) for a self-employed individual, you may
also be required to ask additional questions to determine
whether the Schedule C is correct and complete unless you
prepared the individual’s return and/or Schedule C and already
exercised due diligence at that time. Additional guidance on
Schedule C and the EIC is available as part of the EIC Tax
Return Preparer Toolkit at EITC.IRS.GOV.

Line 5

Keep copies of any documents provided by the taxpayer on
which you relied to prepare the return, determine the taxpayer’s
eligibility for the benefits, and figure the amount(s) of the EIC, the
CTC/ACTC/ODC, or the AOTC. List the documents provided by
the taxpayer in the space provided. See Document Retention,
later, for more information on the due diligence recordkeeping
requirements. If you already requested documents from the
taxpayer to substantiate eligibility for a tax credit or HOH filing
status as part of exercising due diligence when preparing the
return for the particular tax year, you do not need to request
those documents again.
-3-

eligibility requirements for these credits are satisfied, regardless
of the answers to the questions on line 12.

If a taxpayer is not reporting self-employment income on
Schedule C, check “N/A.”

Part II—Due Diligence Questions for
Returns Claiming EIC

!

CAUTION

Line 9

A taxpayer who claims the CTC or the ACTC must
include on the tax return the required SSN of each
qualifying child.

Line 12

As a paid tax return preparer, you must exercise due diligence to
determine whether a taxpayer meets all of the eligibility
requirements for the EIC. Although lines 9a, 9b, and 9c only ask
three specific questions related to claiming a qualifying child for
the EIC, all of the eligibility requirements for claiming the EIC
must be met. Therefore, your client may not claim the EIC unless
all of the eligibility requirements for the EIC are satisfied, even if
you answer “Yes” to questions 9a, 9b, and 9c.

If the taxpayer is the custodial parent of the child claimed for the
credit and has completed Form 8332 or signed a similar
document containing the same information, which released a
claim to exemption for the child, the taxpayer is not entitled to
claim the child for the CTC/ACTC/ODC.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 7, 2023

If the taxpayer is the noncustodial parent and has a Form
8332 (or equivalent document) signed by the custodial parent,
you should determine whether there is a more recent form or
document revoking the release of the claim to exemption for the
child. See the Instructions for Form 8332 for more information. If
the taxpayer is not claiming the credit(s) for a child of divorced or
separated parents (or parents who live apart), check “N/A.”

Line 9a. If the taxpayer is claiming the EIC and does not have a
qualifying child, skip questions 9b and 9c, and go to question 10.
For more information, see Pub. 596.

Line 9c—Tiebreaker rules. These rules determine if a
taxpayer may claim a child as a qualifying child for the EIC when
the child meets the definition of a qualifying child for more than
one person. If, under these rules, the taxpayer may not claim a
child as a qualifying child for the EIC, the taxpayer may be able
to claim the EIC under the rules for a taxpayer without a
qualifying child. If the taxpayer is not claiming the EIC for a child
that is the qualifying child of more than one person, check “N/A.”
• If only one of the persons is the child's parent, the child is
treated as the qualifying child of the parent.
• If the parents file a joint return together and can claim the child
as a qualifying child, the child is treated as the qualifying child of
both of the parents.
• If the parents do not file a joint return together but both
parents claim the child as a qualifying child, the child is treated
as the qualifying child of the parent with whom the child lived for
the longer period of time during the year. If the child lived with
each parent for the same amount of time, the child is treated as
the qualifying child of the parent who had the higher adjusted
gross income (AGI) for the year.
• If no parent can claim the child as a qualifying child, the child
is treated as the qualifying child of the person who had the
highest AGI for the year.
• If a parent can claim the child as a qualifying child but no
parent does so, the child is treated as the qualifying child of the
person who had the highest AGI for the year, but only if that
person's AGI is higher than the highest AGI of any of the child’s
parents who can claim the child.
Subject to the rules just described, the taxpayer and the other
person(s) may be able to choose which of them treats the child
as a qualifying child. If the taxpayer allows another person to
treat the child as a qualifying child, the taxpayer is not eligible to
claim the EIC for the same child. Also, generally, EIC claims
must be consistent with claims for other child-related benefits.
For examples and details, see Pub. 596.
In many cases, the taxpayer may be able to tell you whether
their AGI is higher than the AGI of the child’s parents or other
person who might also claim the child.

Part IV—Due Diligence Questions for
Returns Claiming AOTC

As a paid tax return preparer, you must exercise due diligence to
determine whether a taxpayer meets all of the eligibility
requirements for the AOTC and has paid the qualified tuition and
related expenses used to figure the AOTC. Although line 13 only
asks about substantiation of qualified tuition and related
expenses, your client must meet all of the eligibility requirements
for claiming the AOTC. Therefore, your client may not claim the
AOTC unless all of the eligibility requirements for the AOTC are
satisfied, even if you answer “Yes” to the question on line 13.

Qualified tuition and related expenses. For more information
determining whether expenses meet the definition of qualified
tuition and related expenses, see Pub. 970.
Tuition Statement (Form 1098-T). See Pub. 970 and the
Instructions for Form 8863 for procedures that need to be
followed to claim the AOTC if the student did not receive Form
1098-T. Form 1098-T reports the amount the student paid to the
institution for qualified tuition and related expenses during the
calendar year, as well as certain refunds, reimbursements,
scholarships, and grants processed and administrated by the
school.
A taxpayer may claim the AOTC only for qualified tuition and
related expenses actually paid during the calendar year.
Amounts reported on the Form 1098-T may not accurately reflect
amounts actually paid for qualified expenses. Therefore, you
must verify the amount of qualified tuition and related expenses
actually paid by, or on behalf of, the student to determine the
amount of the AOTC for which your client may claim the AOTC.
For more information on eligibility for the AOTC and on
determining the expenses that qualify for the AOTC, see Pub.
970, Form 8863, and the Instructions for Form 8863.

Part V—Due Diligence Questions for
Claiming HOH

Part III—Due Diligence Questions for
Returns Claiming CTC/ACTC/ODC

As a paid tax return preparer, you must exercise due diligence to
determine whether a taxpayer meets all of the eligibility
requirements to qualify for HOH filing status. Although line 14
only asks about substantiation that the taxpayer was unmarried
(or considered unmarried) and provided more than half of the
cost of keeping up a home for the year for a qualifying person,
your client must meet all of the eligibility requirements for
claiming HOH filing status. Your client may not claim HOH filing
status unless all of the eligibility requirements for HOH filing

As a paid tax return preparer, you must exercise due diligence to
determine whether a taxpayer meets all of the eligibility
requirements for the CTC/ACTC/ODC. Lines 10, 11, and 12 only
ask three specific questions about eligibility for the CTC/ACTC/
ODC. However, your client must meet all of the eligibility
requirements for claiming the CTC/ACTC/ODC. Therefore, your
client may not claim the CTC/ACTC/ODC unless all of the
-4-

status are satisfied, even if you answer “Yes” to the question on
line 14. For more information on HOH filing status, see Pub. 501.

You must keep those records for 3 years from the latest of the
following dates.
• The due date of the tax return (not including extensions).
• The date the return was filed (if you are a signing tax return
preparer electronically filing the return).
• The date the return was presented to the taxpayer for
signature (if you are a signing tax return preparer not
electronically filing the return).
• The date you submitted to the signing tax return preparer the
part of the return for which you were responsible (if you are a
nonsigning tax return preparer).
These records may be kept on paper or electronically in the
manner described in Rev. Proc. 97-22 (or later update). Rev.
Proc. 97-22 is on page 9 of Internal Revenue Bulletin 1997-13,
which is available at IRS.gov/pub/irs-irbs/irb97-13.pdf.

Part VI—Eligibility Certification

Failure to meet the due diligence requirements for claiming the
EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing status
could result in a $600 (amount for a return or claim for refund
filed in 2024) penalty for each failure. For example, if you are
paid to prepare a return claiming the EIC, the CTC/ACTC/ODC,
the AOTC, and/or HOH filing status, and you fail to meet the due
diligence requirements for all of these credits, you could be
subject to a penalty of $2,400.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 7, 2023

Penalty amount adjusted for inflation. The penalty amount
for failure to meet the due diligence requirements for claiming the
EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing status is
adjusted for inflation each year. To find the penalty amount, go to
Consequences of Not Meeting Your Due Diligence
Requirements on IRS.gov/Form8867.

Paperwork Reduction Act Notice. We ask for you to obtain
the information on this form to carry out the Internal Revenue
laws of the United States. You are required to obtain this
information.

Document Retention

You are not required to obtain the information requested on a
form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by Internal Revenue
Code section 6103.

To meet the due diligence requirements for returns or claims for
refund claiming the EIC, the CTC/ACTC/ODC, the AOTC, and/or
HOH filing status, you must keep all of the following records.
1. A copy of Form 8867.
2. The applicable worksheet(s) or your own worksheet(s) for
any credits that are claimed that are specified in Due Diligence
Requirements, earlier.
3. Copies of any documents provided by the taxpayer on
which you relied to determine the taxpayer’s eligibility for the
credit(s) and/or HOH filing status and to figure the amount(s) of
the credit(s) claimed.
4. A record of how, when, and from whom the information
used to prepare Form 8867 and the applicable worksheet(s) was
obtained.
5. A record of any additional information you relied upon,
including questions you asked and the taxpayer’s responses, to
determine the taxpayer’s eligibility for the credit(s) and/or HOH
filing status and to figure the amount(s) of the credit(s).

The average time and expenses required to complete and file
this form will vary depending on individual circumstances. For
the estimated averages, see the instructions for your income tax
return.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
be happy to hear from you. See the instructions for the tax return
with which this form is filed.

-5-