Form 8867: The Paid Preparer's Due Diligence Checklist
Published November 8, 2026
Form 8867 is the Paid Preparer's Due Diligence Checklist. A paid tax return preparer completes it when a return claims the earned income credit (EIC), the child tax credit, the additional child tax credit, the credit for other dependents, the American Opportunity Tax Credit (AOTC), or head of household filing status. The form is filed with the return.
This post is general information from the IRS form and its instructions. It does not say whether a particular return must be prepared a certain way, and it does not give tax advice for a particular taxpayer.
Why the form exists
The form shows that the preparer asked the questions the instructions require before a claim was made. It lists those questions and records the answers. The instructions treat the completed form as part of the return.
A missing or incomplete form can lead to a penalty for each failure. The instructions say the penalty amount is adjusted for inflation each year, so check the current instructions for the amount.
Who completes the form
The rules apply to a paid preparer. A preparer completes Form 8867 for each return that claims one of these credits or the head of household status. The preparer must meet the due diligence requirements for each credit or status on that return.
The instructions also explain when more than one Form 8867 is needed for the same return. Read that part before you file if the return claims more than one credit.
The parts of the form
Part I lists the due diligence requirements that apply to every claim on the form. Parts II through V ask the questions for each credit or status: the EIC, the child tax credit family of credits, the AOTC, and head of household. Part VI is the eligibility certification section.
Each question asks for a specific fact. The questions are not a general request for a file. They ask about the qualifying child, the income, the household, or the education expenses that the credit depends on.
Records the preparer must keep
The instructions list five types of records the preparer must keep. They include a copy of the questions asked, the taxpayer's answers, and a record of how, when, and from whom each piece of information was received. The preparer must also keep any additional information relied upon.
The records must be kept for 3 years. The instructions state the date the 3-year period starts. Records can be kept on paper or electronically.
Examples of supporting records
For the child-related questions, the instructions name school records, medical records, childcare provider records, and social service records as examples. For a self-employed taxpayer with a Schedule C business, they name records of gross receipts and expenses that the taxpayer provides.
The instructions say this list is not all-inclusive. The preparer decides what is needed, based on the questions asked and the answers given.
Document the answers when you get them
The instructions say the preparer must document the answers at the time the return is prepared. A note added months later does not show what the preparer knew when the claim was made. Write down the question, the answer, and the source as the work is done.
Mistakes to avoid
- Completing the questions for one credit when the return claims several.
- Asking a question but not writing down the answer and the source.
- Keeping the records for less than the 3-year period in the instructions.
- Using an older revision of the form for the tax year being prepared.
The EIC has its own eligibility rules, and the form's questions follow them. For the basics of that credit, see Earned Income Tax Credit: The Basics for the 2025 Return. For the process when a preparer's conduct is in question, see Reporting a Tax Return Preparer: Form 14157 and IRS.gov/SubmitATip.
Keep the completed form, the questions, the answers, and the source records together with the copy of the return. The instructions are long, so read the parts that match each credit on the return before you sign.
Sources: Sources: IRS, Form 8867, Paid Preparer's Due Diligence Checklist (Rev. November 2024) (https://www.irs.gov/pub/irs-pdf/f8867.pdf); Instructions for Form 8867 (Rev. November 2025) (https://www.irs.gov/pub/irs-pdf/i8867.pdf) This is general information, not advice about your specific return.
