Form 8867, Paid Preparer's Due Diligence Checklist

This is a document used by our tax team when they're filing your return. Basically, this form serves as a checklist to ensure that our tax experts has done their "due diligence" — in determining whether you are eligible to claim:

  1. Earned Income Tax Credit (EITC)
  2. American Opportunity Tax Credit (AOTC)
  3. Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and Credit for Other Dependents (ODC)
  4. Head of Household (HOH) filing status

The form is divided into different sections, each dealing with a specific credit or filing status:

  • Part I — Due Diligence Requirements
  • Part II — Due Diligence Questions for Returns Claiming EIC
  • Part III — Due Diligence Questions for Returns Claiming CTC/ACTC/ODC
  • Part IV — Due Diligence Questions for Returns Claiming AOTC
  • Part V — Due Diligence Questions for Claiming HOH
  • Part VI — Eligibility Certification