# Form 8867

URL: https://pdf.net/pdf-forms/tax-forms/form-8867
Category: Tax Forms
Attributes: Trusted by accountants, Official IRS form, Filed annually

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!

## Versions

- 2024 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/e16644419caa29b6a8b45249ba951cf8826302d3.pdf)

## How to Fill Out Form 8867

1. Access the editable Form 8867 on pdf.net
2. Select each credit or filing status claimed
3. Answer each part's questions, following the Form 8867 instructions
4. Confirm the required worksheets are completed
5. Review answers and certify accuracy
6. Download the form and attach it to the return

## Facts

### What Is Form 8867 Used For?

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.

### Who Should Use Form 8867?

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.

### When Is Form 8867 Due?

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.

### What Happens If Form 8867 Is Not Submitted?

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.

### How and Where Do I File Form 8867?

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.