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  • Form 8867 (rev. December 2009 ) - Irs - Irs

Get Form 8867 (rev. December 2009 ) - Irs - Irs

Records. For the definitions of the following terms, see Pub. 596 for the year for which you are completing this form. Investment Income Qualifying Child Earned Income Full-time Student A Taxpayer s name B If joint return, spouse s name Part I All Taxpayers 1 Year after 2008 for which you are completing this form 2 Is the taxpayer s filing status married filing separately? Yes No Yes No Yes No Yes No Yes No Yes No Yes No If you.

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Paid tax return preparers are required to exercise due diligence when preparing any client's return or claim for refund.

The purpose of Form 8867 is to ensure that the tax preparer has considered all applicable EIC eligibility requirements for each prepared tax return. You should ask questions applicable to each client and be able to explain the meaning and reasoning behind each question.

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, Paid Preparer's Earned Income Credit Checklist must be included with the return for both paper and electronic filing.

A paid tax return preparer must complete Form 8867 whenever the following credits are part of the return: Earned Income Credit (EIC) Child Tax Credit (CTC) Additional Child Tax Credit (ACTC)

Due diligence, IRC §6695(g), requires paid tax return preparers to make additional inquiries of taxpayers who appear to be making inconsistent, incorrect or incomplete claims related to their self-employment when the tax return includes the earned income tax credit.

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.

The purpose of the form is to ensure that the practitioner has considered all applicable eligibility criteria for certain tax credits for each return prepared, such as the earned income tax credit (EITC), child tax credit (CTC), additional child tax credit (ACTC), credit for other dependents (ODC), American opportunity ...

If you provide your client a paper tax return or claim for refund to send to IRS, attach the completed Form 8867 to the return. Stress the importance of your client including Form 8867 with the return sent to the IRS. The form doesn't address all the eligibility requirements for each tax benefit.

You must keep those records for 3 years from the latest of the following dates. preparer electronically filing the return). signature (if you are a signing tax return preparer not electronically filing the return). part of the return for which you were responsible (if you are a nonsigning tax return preparer).

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232