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The IRS requires professional tax preparers to file Form 8867 Paid Preparer's Earned Due Diligence Checklist with each return that claims the Childless Earned Income Credit (EIC), Child Tax Credit (CTC), Credit for Other Dependents (OTC), Additional Child Tax Credit (ACTC), American Opportunity Tax Credit (AOTC), and/or that files with the Head of Household filing status.

In TaxAct, a "Red Alert" will appear in the Review section of the program if this form is not completed when required. It is the responsibility of the preparer to be sure all questions on the Form 8867 are answered accurately. Below you will find some helpful tips on completing Form 8867 correctly.

Lines that must be answered as Yes or No:

  • Lines 1, 2, 3, 4, 5, 6, 7, 9a, 9b (only if the client has a qualifying child), 10, 13, 14, and 15
  • Lines 4a and 4b can be blank if the answer to Line 4 is no. They must be "yes/no" if Line 4 is "yes" (cannot use N/A)

Lines that can be Yes, No or N/A:

  • Lines 7a and 8 (can be N/A if there is no Schedule C within the return)
  • Note. The questions without "N/A" on Form 8867 are credit-specific requirements and must be answered per IRS guidelines.

See Preparer Due Diligence Law for more information.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.


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