Form 8867 is the Paid Preparer's Due Diligence Checklist that tax preparers complete when a return claims the EITC, child tax credit, AOTC, or head of household status.
You can open our fillable Form 8867, complete it in your browser hassle-free, and download a clean copy of your document in minutes!
IRS Form 8867 is used for documenting a paid preparer’s compliance with IRS due diligence requirements for the EITC, child tax credit, additional child tax credit, credit for other dependents, American opportunity tax credit, or head of household status.
Form 8867 should be used by paid tax preparers, including CPAs, enrolled agents, attorneys, and PTIN holders, who prepare returns or refund claims with these credits or head of household status. Taxpayers preparing their own returns do not complete it.
There is no separate Form 8867 due date; you should submit it with the return or refund claim it supports. Original individual returns are generally due April 15, or October 15 with an extension; amended refund claims generally must be filed within three years after the original return was filed or two years after the tax was paid, whichever is later.
If a paid preparer fails to meet the Form 8867 due diligence requirements, they may face a $650 penalty for each applicable credit category or head of household status for which due diligence requirements were not met on returns or refund claims filed in 2026, up to $2,600 per return or claim. The penalty applies to the preparer, and the employing firm may also be penalized under certain circumstances.
You should file Form 8867 alongside the return it supports. E-filed returns carry it electronically; for paper returns, you should attach it and mail the package to the IRS address for that return. This form should never be sent on its own.
1
2
3You can get a blank Form 8867 by opening it in our editor. It opens right away in your browser, so you can fill it out immediately, save it, and print it if needed.
Yes, you can submit Form 8867 electronically, but only together with the return it supports. Most tax software transmits it with the e-filed return, so it is not filed as a standalone submission, and you also need to download a copy for your records.
If your Form 8867 is missing information, the preparer risks a due diligence penalty. The preparer should answer every applicable question and check the form for completeness before submitting it with the return. Reviewing a Form 8867 example alongside the IRS instructions can help identify missing information.
Yes, you can fill out Form 8867 online with our editor. All you should do is type into the required fields, check all the boxes, review your answers, and download the finished PDF. If you prefer paper, you can also make a physical copy out of the completed printable Form 8867 afterward.
Yes, Form 8867 is free to open and modify in our editor. However, if you need to save it on your device, you need to have an active subscription plan.
Yes, you can correct mistakes on Form 8867 before filing, and you can also do it if it has already been filed. For this, you must determine whether the error also affects the tax return and requires an amendment. Form 8867 must accompany an amended return that claims any of the covered credits or head of household status.
Form 8867 is not processed on its own; the IRS handles it with the return it accompanies. The IRS issues most refunds within 21 days of e-filing, though EITC or ACTC claims can take longer. Completing the form in our editor takes minutes.