F8867 CS5.1.pdf - Form 8867 Paid Preparer’s Due Diligence...

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Form 8867 Department of the Treasury Internal Revenue Service Paid Preparer’s Due Diligence Checklist Earned Income Credit (EIC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC), and Additional Child Tax Credit (ACTC) To be completed by preparer and filed with Form 1040, 1040A, 1040EZ, 1040NR, 1040SS, or 1040PR. Go to for instructions and the latest information. OMB No. 1545-1629 20 17 Attachment Sequence No. 70 Taxpayer name(s) shown on return Taxpayer identification number Enter preparer’s name and PTIN Part I Due Diligence Requirements Please check the appropriate box for the credit(s) claimed on this return and complete the related Parts I–IV for the credit(s) claimed (check all that apply). EIC CTC/ACTC AOTC 1 Did you complete the return based on information for tax year 2017 provided by the taxpayer or reasonably obtained by you? . . . . . . . . . . Yes No 2 Did you complete the applicable EIC and/or CTC/ACTC worksheets found in the Form 1040, 1040A, 1040EZ, 1040SS, 1040PR, or 1040NR instructions, and/or the AOTC worksheet found in the Form 8863 instructions, or your own worksheet(s) that provides the same information, and all related forms and schedules for each credit claimed? . . . . . . . . . . . . . . Yes No 3 Did you satisfy the knowledge requirement? To meet the knowledge requirement, you must do both of the following: • Interview the taxpayer, ask questions, and document the taxpayer’s responses to determine that the taxpayer is eligible to claim the credit(s) • Review information to determine that the taxpayer is eligible to claim the credit(s) and for what amount . . . . . . . . . . . . . . . . Yes No 4 Did any information provided by the taxpayer, a third party, or reasonably
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  • Fall '18
  • John Wilson
  • Taxation in the United States, Taxation in the United Kingdom, Earned Income Tax Credit

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