Information Returns

Form 8867: Paid Preparer's Due Diligence Checklist

Required due diligence checklist for paid tax preparers who prepare returns claiming the Earned Income Credit, Child Tax Credit, American Opportunity Credit, or Head of Household filing status.

Download Form 8867 PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Paid tax return preparers who prepare returns or claims for refund involving EIC, CTC/ACTC/ODC, AOTC, or HOH filing status.

Key Fields

  • Due diligence requirements met
  • Client documentation reviewed
  • Knowledge/inquiry requirements
  • Record retention

Filing Deadlines

Due Date

Filed with each qualifying return

Late Filing Penalty

$560 penalty per failure to meet due diligence requirements for each applicable credit or filing status.

Related Forms

Form 1040

U.S. Individual Income Tax Return

Form 8863

Education Credits (American Opportunity and Lifetime Learning Credits)

Form 8812

Credits for Qualifying Children and Other Dependents

TaxScout.ai extracts Form 8867 automatically

AI-powered extraction with 5-layer validation. No manual data entry.