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                                                                                                      Department of the Treasury
                                                                                                      Internal Revenue Service
Instructions for Form 8867

(Rev. November 2023)
Paid Preparer’s Due Diligence Checklist for the Earned Income Credit, American Opportunity Tax 
Credit, Child Tax Credit (Including the Additional Child Tax Credit and Credit for Other Dependents), 
and/or Head of Household Filing Status

Section references are to the Internal Revenue Code unless 
otherwise noted.                                                    General Instructions
Future Developments                                                 Form 8867 covers the EIC, the CTC/ACTC/ODC, the AOTC, 
                                                                    and/or HOH filing status. You should check the boxes 
For the latest information about developments related to Form       corresponding to all benefits for which you determined the 
8867 and its instructions, such as legislation enacted after they   taxpayer is eligible.
were published, go to IRS.gov/Form8867.
                                                                    Only paid tax return preparers should complete this form. 
Reminders                                                           If you were paid to prepare a return for any taxpayer claiming 
                                                                    the EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing 
Multiple Forms 8867.  Multiple Forms 8867 may be submitted          status, you must complete Form 8867 and meet the other due 
electronically for one return. See Multiple Forms 8867 for one      diligence requirements described later in Purpose of Form.
return, later.
                                                                    Form 8867 must be filed with the return.   Form 8867 must be 
Head of Household (HOH) filing status.  For more information        filed with the taxpayer’s return or amended return claiming the 
on eligibility to claim HOH filing status, see Pub. 501.            EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing status.
Election to use prior year earned income has expired.        The    Signing tax return preparers. 
election to use prior year earned income to figure the earned       •  If you are the paid tax return preparer signing the return and 
income credit (EIC) or additional child tax credit (ACTC) is        you are filing the return electronically, file the completed Form 
expired. However, if you prepare a tax return for a tax year in     8867 electronically with the return.
which your client properly elects to figure a credit using prior    •  If you are the paid tax return preparer signing the return and 
year earned income, your due diligence requirements apply to        you are not electronically filing the return, or mailing the return 
the computation of earned income for 2 years. See Election to       to the IRS for the taxpayer, provide the completed Form 8867 to 
use prior year earned income, later.                                the taxpayer with instructions to file this form with their return.
EIC rules for taxpayers with a qualifying child. If your client     •  If you are the paid tax return preparer signing the return and 
is claiming the EIC with a qualifying child, you should follow the  you are mailing the return to the IRS for the taxpayer (which 
rules that apply to filers with a qualifying child or children when should only be done after the taxpayer has reviewed and 
determining whether your client is eligible to claim the EIC even   signed the paper return), mail the completed Form 8867 to the 
if none of your client's qualifying children have a valid SSN       IRS with the return.
issued on or before the due date of your client's return            Nonsigning tax return preparers.    If you are the paid tax 
(including extensions). However, in determining the amount of       return preparer for the EIC, the CTC/ACTC/ODC, the AOTC, 
the credit, only qualifying children with valid SSNs make your      and/or HOH filing status covered by Form 8867, but you are not 
client eligible for an increased credit amount.                     required to sign the return as preparer, provide the signing tax 
EIC rules for taxpayers without a qualifying child.      Your       return preparer the completed form in either electronic or paper 
client may be able to qualify for the EIC under the rules for       format.
taxpayers without a qualifying child even if your client has a         You can find rules regarding who is a signing tax return 
qualifying child for the EIC who is claimed as a qualifying child   preparer and a nonsigning tax return preparer in Treasury 
by another taxpayer. For more information, see Pub. 596.            Regulations section 301.7701-15. If you are the only paid tax 
Social security number (SSN) required.  Children identified         return preparer for the taxpayer’s return, you are the signing tax 
by an IRS individual taxpayer identification number (ITIN) or       return preparer and must sign the return as preparer. Failure to 
adoption taxpayer identification number (ATIN) can no longer be     sign the return when required may subject you to a penalty.
claimed for the child tax credit (CTC) or ACTC. A taxpayer must     Multiple Forms 8867 for one return. Form 8867 must be 
include on the tax return the required SSN for each qualifying      completed by a paid tax return preparer responsible for a 
child for whom the CTC or the ACTC is claimed. However,             taxpayer's claim of the EIC, the CTC/ACTC/ODC, the AOTC, 
children without an SSN but with an ITIN or ATIN may still          and/or HOH filing status; therefore, there may be multiple Forms 
qualify your client for the nonrefundable credit for other          8867 for one return or amended return. If there are multiple 
dependents (ODC).                                                   Forms 8867 for a paper return, attach all Forms 8867 to the 
American Opportunity Tax Credit (AOTC).         For information on  return to be submitted to the IRS. If there are multiple Forms 
eligibility for the AOTC, see Pub. 970.                             8867 for an e-filed return, e-file will accept transmission of up to 
                                                                    four Forms 8867. All Forms 8867 must be retained as provided 
American Rescue Plan Act of 2021 (ARP).         Bona fide           in Document Retention, later.
residents of Puerto Rico can continue to claim the ACTC for 
one or more qualifying children. The ARP permanently removed           Example. Paid tax return preparer A determined taxpayer 
the previous requirement that bona fide residents of Puerto         T's eligibility for, and the amount of, the EIC claimed on T's 
Rico had to claim at least three qualifying children to claim the   return. Paid preparer B determined T's eligibility for, and the 
ACTC.                                                               amount of, the AOTC claimed on T's return and also signs the 
                                                                    return as the signing tax return preparer. Two Forms 8867 must 
                                                                    be completed, one prepared by A for the EIC, and one prepared 
                                                                    by B for the AOTC. The Form 8867 completed by A as a 

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nonsigning preparer must be provided to B to be filed along with        AOTC, and/or HOH filing status for which Form 8867 is being 
T’s return. The Form 8867 completed by B as the signing                 completed and to figure the amount(s) of any credit(s) claimed, 
preparer should also be filed with T's return.                          even if the preparer is not the tax return preparer signing the tax 
                                                                        return.
Purpose of Form
As a paid tax return preparer, you are required to exercise due         Part I—Due Diligence Requirements
diligence when preparing any client’s return or claim for refund.       Complete questions 1–8 for all benefits for which you were the 
As part of exercising due diligence, you must interview the             paid tax preparer determining the taxpayer's eligibility or the 
client, ask adequate questions, and obtain appropriate and              amount of the credit.
sufficient information to determine the correct reporting of 
income, claiming of tax benefits (such as deductions and                Line 1
credits), and compliance with the tax laws.                             You should prepare the return based only on information related 
You must also meet specific due diligence requirements set              to the applicable tax year for which you are filing the return. The 
forth in Treasury Regulations when you prepare returns and              information on Form 8867 should be for the year of the Form 
claims for refund involving the EIC, the CTC/ACTC/ODC, the              1040, 1040-SR, 1040-NR, 1040-PR, or 1040-SS that you are 
AOTC, and/or HOH filing status. To meet these due diligence             filing.
requirements, you may need to ask additional questions and              Election to use prior year earned income.  Depending on the 
obtain additional information to determine your client’s eligibility    year, your client may be eligible to elect to use prior year earned 
to claim the credit(s) and/or HOH filing status and to figure the       income to figure the EIC or ACTC if your client’s prior year 
amount(s) of any credit(s) claimed. Failure to meet the due             income was more than your client’s earned income for the tax 
diligence requirements could result in a penalty for each failure.      year being filed. If you prepare a tax return in which your client 
See Part VI—Eligibility Certification, later, for more information.     properly elects to figure the EIC, ACTC, or both credits using 
Also, see section 6695(g) and Treasury Regulations section              prior earned income, the due diligence requirements set forth in 
1.6695-2.                                                               Treasury Regulations apply to the preparer's computation of 
You will have complied with the due diligence                           earned income for 2 years. The preparer's computation of 
requirements set forth in Treasury Regulations for the EIC,             earned income for 2 years must include the following.
the CTC/ACTC/ODC, the AOTC, and/or HOH filing status                    • The current tax year if the election requires that their prior tax 
claimed on a return or claim for refund if you do all of the            year earned income be more than their current tax year earned 
following.                                                              income.
                                                                        • The prior tax year to determine the earned income used to 
1. Meet the knowledge requirement by interviewing the                   compute each credit claimed under the election. If the taxpayer 
taxpayer, asking adequate questions, contemporaneously                  makes this election, answer “Yes” on line 1 of the Form 8867. 
documenting the questions and the taxpayer’s responses on the           You do not have to recompute the prior tax year earned income 
return or in your notes, reviewing adequate information to              if you prepared that prior year tax return.
determine if the taxpayer is eligible to claim the credit(s) and/or 
HOH filing status, and to figure the amount(s) of the credit(s)                 The election to use a prior year earned income may not 
claimed.                                                                  !     apply for figuring both the EIC and ACTC. To see if such 
                                                                        CAUTION an election is enacted for a particular tax year and to 
2. Complete Form 8867 truthfully and accurately and                     see which credit(s) apply, go to IRS.gov/Form8867.
complete the actions described on Form 8867 for any 
applicable credit(s) claimed and HOH filing status, if claimed.
3. Submit Form 8867 in the manner required.                             Line 2
4. Keep all five of the following records for 3 years from the          You must complete the applicable IRS worksheet for the EIC, 
latest of the dates specified later in Document Retention.              the CTC/ACTC/ODC, and/or the AOTC (or your own worksheet 
                                                                        that provides the same information), as well as all required 
a. A copy of Form 8867.                                                 forms and schedules for each credit claimed on the return for 
b. The applicable worksheet(s) or your own worksheet(s)                 which you are the paid tax return preparer. The worksheets for 
for any credits claimed (see Due Diligence Requirements, later).        the EIC and/or the CTC/ACTC/ODC can be found in the Form 
c. Copies of any documents provided by the taxpayer on                  1040, 1040-PR, or 1040-SS or Schedule 8812 (Form 1040) 
which you relied to determine the taxpayer’s eligibility for the        instructions. You can find the AOTC worksheet in the 
credit(s) and/or HOH filing status and to figure the amount(s) of       Instructions for Form 8863. Completion of these forms, 
the credit(s).                                                          schedules, and worksheets assists you in determining the 
                                                                        taxpayer’s eligibility for the credit and the correct amount of the 
d. A record of how, when, and from whom the information                 credit and is required under the due diligence requirements set 
used to prepare Form 8867 and the applicable worksheet(s)               forth in Treasury Regulations. If the taxpayer claimed HOH filing 
was obtained.                                                           status and did not claim any of the credits, check the “N/A” box.
e. A record of any additional information you relied upon, 
including questions you asked and the taxpayer’s responses, to          Lines 3 and 4
determine the taxpayer’s eligibility for the credit(s) and/or HOH       As a paid tax return preparer, when determining the taxpayer’s 
filing status and to figure the amount(s) of the credit(s).             eligibility to claim the EIC, the CTC/ACTC/ODC, the AOTC, 
                                                                        and/or HOH filing status and to determine the amount of the 
                                                                        credit claimed on a return or claim for refund, you must not use 
Specific Instructions                                                   information that you know, or have reason to know, is incorrect. 
Enter the taxpayer’s name as it appears on the return and enter         You may not ignore the implications of information provided to 
the taxpayer identification number (TIN) for the taxpayer               or known by you, and you must make reasonable inquiries if a 
(primary TIN, if filing a joint return).                                reasonable and well-informed tax return preparer, 
                                                                        knowledgeable in the law, would conclude that the information 
Enter the name and preparer tax identification number                   provided to you appears to be incorrect, inconsistent, or 
(PTIN) of the paid tax return preparer who determined the               incomplete. You must also contemporaneously document in 
taxpayer's eligibility to claim the EIC, the CTC/ACTC/ODC, the 

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your files any reasonable inquiries made and the responses to               The following are examples of documents that you may rely 
these inquiries.                                                          on to determine a taxpayer’s eligibility to claim the credit(s), 
                                                                          and/or HOH filing status, and the amount(s) of any credit(s) 
  You must know the tax law for each credit and/or HOH filing             claimed. This list is not all-inclusive and none of these 
status claimed on a return or claim for refund you prepare and            documents are specifically required to demonstrate eligibility for 
use that knowledge to ask your client the right questions to get          the credits and/or HOH filing status.
all the relevant facts to determine your client’s eligibility to claim 
the credit(s) and/or HOH filing status and to figure the                    Residency of a Qualifying Child
amount(s) of any credit(s) claimed.                                       • School records or statement.
  Example 1. Taxpayer X engages Preparer C to prepare                     • Landlord or a property management statement.
their 2023 federal income tax return. During the intake interview,        • Health care provider statement.
Taxpayer X states they are 25 years old, have never been                  • Medical records.
married, and have two children ages 10 and 12. X also states              • Childcare provider records.
that they were self-employed, earned $12,000 from their lawn              • Placement agency statement.
care business, and had no business expenses or other income.              • Social service records or statement.
Preparer C believes that X may be eligible for the EIC and the            • Place of worship statement.
ACTC. But the ages of the children seem inconsistent with the             • Indian tribal official statement.
age of the taxpayer. Additionally, the taxpayer's claim that they 
have no business expenses seems inconsistent with their                     Disability of Qualifying Child
income. Preparer C must exercise due diligence to determine               • Statement of medical doctor.
whether a credit can be claimed with respect to the children and          • Statement of other health care provider.
whether Taxpayer X meets the earned income requirements to                • Statement of social services agency or program statement.
claim a credit. Because Preparer C is preparing Taxpayer X’s                Schedule C
return for the year, Preparer C would have been required to                 Business license.
exercise due diligence with respect to those items when                   •
preparing the return, and if Preparer C made the appropriate              • Forms 1099.
inquiries during that process, then no additional questions               • Records of gross receipts provided by taxpayer.
would be necessary. However, if Preparer C did not previously             • Taxpayer's summary of income or summary of income 
                                                                          provided by taxpayer.
ask about the ages of the children and the income                           Records of expenses provided by taxpayer.
requirements, Preparer C is required to make reasonable                   •
inquiries. Reasonable inquiries could include the following.              • Taxpayer's summary of expenses or summary of expenses 
                                                                          provided by taxpayer.
• Are these your foster or adopted children? If so, were the                Bank statements to show income and expenses.
children placed in your home for foster care by an authorized             •
placement agency or court order or were they lawfully placed in           Line 6
your home for adoption?
• How long did the children live with you during 2023?                    If your client’s return is selected for audit, the IRS may ask your 
• If the taxpayer is not the parent, did any other relative also          client to provide documents to show eligibility for the EIC, the 
reside with these children for more than half the year in 2023?           CTC/ACTC/ODC, the AOTC, and/or HOH filing status claimed 
• How much did you charge to care for each lawn?                          on the return or claim for refund and the computation of the 
• Do you have records of the amount of money you received                 amount(s) of any credit(s) claimed. The credit(s) and/or HOH 
from lawn work?                                                           filing status may not be allowed without this information. You 
• Did you have any expenses for lawn mowing equipment, fuel,              can help your clients be prepared to answer questions about 
or other supplies for your business? If not, how did you provide          their eligibility for the credit(s) claimed and the correctness of 
lawn care services?                                                       the amount(s) of any credit(s) claimed if you help them 
• How many lawns did you take care of?                                    understand that the IRS may ask for underlying documentation 
                                                                          regarding eligibility to claim the credit(s) and/or HOH filing 
  Preparer C must contemporaneously document these                        status and the computation of the amount(s) of any credit(s) 
inquiries in their files, along with the responses.                       claimed.
  Example 2. Assume the same facts as in Example 1, except 
that Preparer C also prepared X's 2022 return and at that time            Line 7
Preparer C was able to verify that the two children are X's               Unless an exception applies, if the EIC, the CTC/ACTC/ODC, 
legally adopted children. When preparing X's 2023 return,                 and/or the AOTC claimed in a prior year was denied for a 
Preparer C is not required to make additional inquiries to                reason other than a clerical or math error, a claim for the credit 
determine X's relationship to the two children for purposes of            on the taxpayer’s return will be denied unless Form 8862 is 
the requirement that a return preparer must not know, or have             attached to the return. See the Form 8862 instructions for more 
reason to know, that a claim for the ACTC is based on false or            information. If the taxpayer claimed HOH filing status and did 
incorrect information.                                                    not claim any of the credits, check the “N/A” box.

Line 5                                                                    Line 8
Keep copies of any documents provided by the taxpayer on                  The EIC, the CTC/ACTC/ODC, and the AOTC are determined 
which you relied to prepare the return, determine the taxpayer’s          using information that includes information about the kind and 
eligibility for the benefits, and figure the amount(s) of the EIC,        source of income reported on a taxpayer’s return. For 
the CTC/ACTC/ODC, or the AOTC. List the documents provided                self-employed individuals, this information is generally reported 
by the taxpayer in the space provided. See Document                       on Schedule C (Form 1040) as income from self-employment. 
Retention, later, for more information on the due diligence               To exercise due diligence when determining eligibility for, and 
recordkeeping requirements. If you already requested                      the amount of, the credit(s) for a self-employed individual, you 
documents from the taxpayer to substantiate eligibility for a tax         may also be required to ask additional questions to determine 
credit or HOH filing status as part of exercising due diligence           whether the Schedule C is correct and complete unless you 
when preparing the return for the particular tax year, you do not         prepared the individual’s return and/or Schedule C and already 
need to request those documents again.                                    exercised due diligence at that time. Additional guidance on 

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Schedule C and the EIC is available as part of the EIC Tax                ACTC/ODC. However, your client must meet all of the eligibility 
Return Preparer Toolkit at EITC.IRS.GOV.                                  requirements for claiming the CTC/ACTC/ODC. Therefore, your 
                                                                          client may not claim the CTC/ACTC/ODC unless all of the 
  If a taxpayer is not reporting self-employment income on                eligibility requirements for these credits are satisfied, regardless 
Schedule C, check “N/A.”                                                  of the answers to the questions on line 12.
Part II—Due Diligence Questions for                                                A taxpayer who claims the CTC or the ACTC must 
                                                                                   include on the tax return the required SSN of each 
Returns Claiming EIC                                                      CAUTION! qualifying child.

Line 9
                                                                          Line 12
As a paid tax return preparer, you must exercise due diligence 
to determine whether a taxpayer meets all of the eligibility              If the taxpayer is the custodial parent of the child claimed for the 
requirements for the EIC. Although lines 9a, 9b, and 9c only ask          credit and has completed Form 8332 or signed a similar 
three specific questions related to claiming a qualifying child for       document containing the same information, which released a 
the EIC, all of the eligibility requirements for claiming the EIC         claim to exemption for the child, the taxpayer is not entitled to 
must be met. Therefore, your client may not claim the EIC                 claim the child for the CTC/ACTC/ODC.
unless all of the eligibility requirements for the EIC are satisfied,     If the taxpayer is the noncustodial parent and has a Form 
even if you answer “Yes” to questions 9a, 9b, and 9c.                     8332 (or equivalent document) signed by the custodial parent, 
Line 9a. If the taxpayer is claiming the EIC and does not have            you should determine whether there is a more recent form or 
a qualifying child, skip questions 9b and 9c, and go to question          document revoking the release of the claim to exemption for the 
10. For more information, see Pub. 596.                                   child. See the Instructions for Form 8332 for more information. If 
                                                                          the taxpayer is not claiming the credit(s) for a child of divorced 
Line 9c—Tiebreaker rules.     These rules determine if a                  or separated parents (or parents who live apart), check “N/A.”
taxpayer may claim a child as a qualifying child for the EIC 
when the child meets the definition of a qualifying child for more        Part IV—Due Diligence Questions for 
than one person. If, under these rules, the taxpayer may not 
claim a child as a qualifying child for the EIC, the taxpayer may         Returns Claiming AOTC
be able to claim the EIC under the rules for a taxpayer without a         As a paid tax return preparer, you must exercise due diligence 
qualifying child. If the taxpayer is not claiming the EIC for a child     to determine whether a taxpayer meets all of the eligibility 
that is the qualifying child of more than one person, check               requirements for the AOTC and has paid the qualified tuition 
“N/A.”                                                                    and related expenses used to figure the AOTC. Although line 13 
• If only one of the persons is the child's parent, the child is          only asks about substantiation of qualified tuition and related 
treated as the qualifying child of the parent.                            expenses, your client must meet all of the eligibility 
• If the parents file a joint return together and can claim the           requirements for claiming the AOTC. Therefore, your client may 
child as a qualifying child, the child is treated as the qualifying       not claim the AOTC unless all of the eligibility requirements for 
child of both of the parents.                                             the AOTC are satisfied, even if you answer “Yes” to the question 
• If the parents do not file a joint return together but both             on line 13.
parents claim the child as a qualifying child, the child is treated 
as the qualifying child of the parent with whom the child lived for       Qualified tuition and related expenses.    For more information 
the longer period of time during the year. If the child lived with        determining whether expenses meet the definition of qualified 
each parent for the same amount of time, the child is treated as          tuition and related expenses, see Pub. 970.
the qualifying child of the parent who had the higher adjusted            Tuition Statement (Form 1098-T).   See Pub. 970 and the 
gross income (AGI) for the year.                                          Instructions for Form 8863 for procedures that need to be 
• If no parent can claim the child as a qualifying child, the child       followed to claim the AOTC if the student did not receive Form 
is treated as the qualifying child of the person who had the              1098-T. Form 1098-T reports the amount the student paid to the 
highest AGI for the year.                                                 institution for qualified tuition and related expenses during the 
• If a parent can claim the child as a qualifying child but no            calendar year, as well as certain refunds, reimbursements, 
parent does so, the child is treated as the qualifying child of the       scholarships, and grants processed and administrated by the 
person who had the highest AGI for the year, but only if that             school.
person's AGI is higher than the highest AGI of any of the child’s 
parents who can claim the child.                                          A taxpayer may claim the AOTC only for qualified tuition and 
                                                                          related expenses actually paid during the calendar year. 
  Subject to the rules just described, the taxpayer and the               Amounts reported on the Form 1098-T may not accurately 
other person(s) may be able to choose which of them treats the            reflect amounts actually paid for qualified expenses. Therefore, 
child as a qualifying child. If the taxpayer allows another person        you must verify the amount of qualified tuition and related 
to treat the child as a qualifying child, the taxpayer is not eligible    expenses actually paid by, or on behalf of, the student to 
to claim the EIC for the same child. Also, generally, EIC claims          determine the amount of the AOTC for which your client may 
must be consistent with claims for other child-related benefits.          claim the AOTC. For more information on eligibility for the AOTC 
For examples and details, see Pub. 596.                                   and on determining the expenses that qualify for the AOTC, see 
  In many cases, the taxpayer may be able to tell you whether             Pub. 970, Form 8863, and the Instructions for Form 8863.
their AGI is higher than the AGI of the child’s parents or other 
person who might also claim the child.                                    Part V—Due Diligence Questions for 
Part III—Due Diligence Questions for                                      Claiming HOH
                                                                          As a paid tax return preparer, you must exercise due diligence 
Returns Claiming CTC/ACTC/ODC                                             to determine whether a taxpayer meets all of the eligibility 
As a paid tax return preparer, you must exercise due diligence            requirements to qualify for HOH filing status. Although line 14 
to determine whether a taxpayer meets all of the eligibility              only asks about substantiation that the taxpayer was unmarried 
requirements for the CTC/ACTC/ODC. Lines 10, 11, and 12                   (or considered unmarried) and provided more than half of the 
only ask three specific questions about eligibility for the CTC/          cost of keeping up a home for the year for a qualifying person, 

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your client must meet all of the eligibility requirements for        determine the taxpayer’s eligibility for the credit(s) and/or HOH 
claiming HOH filing status. Your client may not claim HOH filing     filing status and to figure the amount(s) of the credit(s).
status unless all of the eligibility requirements for HOH filing 
status are satisfied, even if you answer “Yes” to the question on      You must keep those records for 3 years from the latest of 
line 14. For more information on HOH filing status, see Pub.         the following dates.
501.                                                                 • The due date of the tax return (not including extensions).
                                                                     • The date the return was filed (if you are a signing tax return 
Part VI—Eligibility Certification                                    preparer electronically filing the return).
Failure to meet the due diligence requirements for claiming the      • The date the return was presented to the taxpayer for 
                                                                     signature (if you are a signing tax return preparer not 
EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing status            electronically filing the return).
could result in a $600 (amount for a return or claim for refund        The date you submitted to the signing tax return preparer the 
filed in 2024) penalty for each failure. For example, if you are     •
                                                                     part of the return for which you were responsible (if you are a 
paid to prepare a return claiming the EIC, the CTC/ACTC/ODC,         nonsigning tax return preparer).
the AOTC, and/or HOH filing status, and you fail to meet the 
due diligence requirements for all of these credits, you could be      These records may be kept on paper or electronically in the 
subject to a penalty of $2,400.                                      manner described in Rev. Proc. 97-22 (or later update). Rev. 
                                                                     Proc. 97-22 is on page 9 of Internal Revenue Bulletin 1997-13, 
Penalty amount adjusted for inflation.  The penalty amount           which is available at IRS.gov/pub/irs-irbs/irb97-13.pdf.
for failure to meet the due diligence requirements for claiming 
the EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing               Paperwork Reduction Act Notice.      We ask for you to obtain 
status is adjusted for inflation each year. To find the penalty      the information on this form to carry out the Internal Revenue 
amount, go to Consequences of Not Meeting Your Due                   laws of the United States. You are required to obtain this 
Diligence Requirements on IRS.gov/Form8867.                          information.
                                                                       You are not required to obtain the information requested on a 
Document Retention                                                   form that is subject to the Paperwork Reduction Act unless the 
To meet the due diligence requirements for returns or claims for     form displays a valid OMB control number. Books or records 
refund claiming the EIC, the CTC/ACTC/ODC, the AOTC,                 relating to a form or its instructions must be retained as long as 
and/or HOH filing status, you must keep all of the following         their contents may become material in the administration of any 
records.                                                             Internal Revenue law. Generally, tax returns and return 
1. A copy of Form 8867.                                              information are confidential, as required by Internal Revenue 
                                                                     Code section 6103.
2. The applicable worksheet(s) or your own worksheet(s) 
for any credits that are claimed that are specified in Due             The average time and expenses required to complete and 
Diligence Requirements, earlier.                                     file this form will vary depending on individual circumstances. 
3. Copies of any documents provided by the taxpayer on               For the estimated averages, see the instructions for your 
which you relied to determine the taxpayer’s eligibility for the     income tax return.
credit(s) and/or HOH filing status and to figure the amount(s) of      If you have comments concerning the accuracy of these time 
the credit(s) claimed.                                               estimates or suggestions for making this form simpler, we would 
4. A record of how, when, and from whom the information              be happy to hear from you. See the instructions for the tax 
used to prepare Form 8867 and the applicable worksheet(s)            return with which this form is filed.
was obtained.
5. A record of any additional information you relied upon, 
including questions you asked and the taxpayer’s responses, to 

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