Instructions for Form 8867

Instructions for Form 8867

(Rev. November 2025)

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.

corresponding to all benefits for which you determined the

taxpayer is eligible.

Future Developments

Only paid tax return preparers should complete this form.

If you were paid to prepare a return for any taxpayer claiming the

EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing status,

you must complete Form 8867 and meet the other due diligence

requirements described later.

For the latest information about developments related to Form

8867 and its instructions, such as legislation enacted after they

were published, go to IRS.gov/Form8867.

What’s New

Primary or secondary taxpayer social security number

(SSN) required for child tax credit (CTC) or additional child

tax credit (ACTC). Beginning in tax year 2025, a taxpayer

claiming the CTC or ACTC must also have a valid SSN to claim

the CTC or ACTC. On a joint return, only one filer (primary or

secondary taxpayer) must have a valid SSN. The other filer may

have a valid individual taxpayer identification number (ITIN).

Reminders

Multiple Forms 8867. Multiple Forms 8867 may be submitted

electronically for one return. See Multiple Forms 8867 for one

return, later.

Head of Household (HOH) filing status. For more information

on eligibility to claim HOH filing status, see Pub. 501.

EIC rules for taxpayers with a qualifying child. If your client

is claiming the EIC with a qualifying child, you should follow the

rules that apply to filers with a qualifying child or children when

determining whether your client is eligible to claim the EIC even if

none of your client’s qualifying children have a valid SSN issued

on or before the due date of your client’s return (including

extensions). However, in determining the amount of the credit,

only qualifying children with valid SSNs make your client eligible

for an increased credit amount.

EIC rules for taxpayers without a qualifying child. Your

client may be able to qualify for the EIC under the rules for

taxpayers without a qualifying child even if your client has a

qualifying child for the EIC who is claimed as a qualifying child by

another taxpayer. For more information, see Pub. 596.

Child SSN required to claim CTC or ACTC. Children

identified by an IRS ITIN or adoption taxpayer identification

number (ATIN) can no longer be claimed for the CTC or ACTC. A

taxpayer must include on the tax return the required SSN for

each qualifying child for whom the CTC or the ACTC is claimed.

However, children without an SSN but with an ITIN or ATIN may

still qualify your client for the nonrefundable credit for other

dependents (ODC).

American Opportunity Tax Credit (AOTC). For information on

eligibility for the AOTC, see Pub. 970.

General Instructions

Purpose of Form

Form 8867 covers the EIC, the CTC/ACTC/ODC, the AOTC,

and/or HOH filing status. You should check the boxes

Jan 23, 2026

Form 8867 must be filed with the return. Form 8867 must be

filed with the taxpayer’s return or amended return claiming the

EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing status.

Signing tax return preparers.

• If you are the paid tax return preparer signing the return and

you are filing the return electronically, file the completed Form

8867 electronically with the return.

• If you are the paid tax return preparer signing the return and

you are not electronically filing the return, or mailing the return to

the IRS for the taxpayer, provide the completed Form 8867 to the

taxpayer with instructions to file this form with their return.

• If you are the paid tax return preparer signing the return and

you are mailing the return to the IRS for the taxpayer (which

should only be done after the taxpayer has reviewed and signed

the paper return), mail the completed Form 8867 to the IRS with

the return.

Nonsigning tax return preparers. If you are the paid tax return

preparer for the EIC, the CTC/ACTC/ODC, the AOTC, and/or

HOH filing status covered by Form 8867, but you are not

required to sign the return as preparer, provide the signing tax

return preparer the completed form in either electronic or paper

format.

You can find rules regarding who is a signing tax return

preparer and a nonsigning tax return preparer in Treasury

Regulations section 301.7701-15. If you are the only paid tax

return preparer for the taxpayer’s return, you are the signing tax

return preparer and must sign the return as preparer. Failure to

sign the return when required may subject you to a penalty.

Multiple Forms 8867 for one return. Form 8867 must be

completed by a paid tax return preparer responsible for a

taxpayer's claim of the EIC, the CTC/ACTC/ODC, the AOTC,

and/or HOH filing status; therefore, there may be multiple Forms

8867 for one return or amended return. If there are multiple

Forms 8867 for a paper return, attach all Forms 8867 to the

return to be submitted to the IRS. If there are multiple Forms

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 in

Document Retention, later.

Example. You, a paid tax return preparer, determined a

taxpayer's eligibility for, and the amount of, the EIC claimed on

the taxpayer's return. Your coworker, also a paid tax preparer,

determined the taxpayer's eligibility for, and the amount of, the

AOTC claimed on the taxpayer's return and also signs the return

as the signing tax return preparer. Two Forms 8867 must be

completed, one prepared by you for the EIC and one prepared

by your coworker for the AOTC. The Form 8867 completed by

you as a nonsigning preparer must be provided to your coworker

to be filed along with the taxpayer's return. The Form 8867

Instructions for Form 8867 (Rev. 11-2025) Catalog Number 59407V

Department of the Treasury Internal Revenue Service www.irs.gov

completed by your coworker as the signing preparer should also

be filed with the taxpayer's return.

As a paid tax return preparer, you are required to exercise due

diligence when preparing any client’s return or claim for refund.

As part of exercising due diligence, you must interview the client,

ask adequate questions, and obtain appropriate and sufficient

information to determine the correct reporting of income,

claiming of tax benefits (such as deductions and credits), and

compliance with the tax laws.

You must also meet specific due diligence requirements set

forth in Treasury Regulations when you prepare returns and

claims for refund involving the EIC, the CTC/ACTC/ODC, the

AOTC, and/or HOH filing status. To meet these due diligence

requirements, you may need to ask additional questions and

obtain additional information to determine your client’s eligibility

to claim the credit(s) and/or HOH filing status and to figure the

amount(s) of any credit(s) claimed. Failure to meet the due

diligence requirements could result in a penalty for each failure.

See Part VI—Eligibility Certification, later, for more information.

Also, see section 6695(g) and Treasury Regulations section

1.6695-2.

You will have complied with the due diligence

requirements set forth in Treasury Regulations for the EIC,

the CTC/ACTC/ODC, the AOTC, and/or HOH filing status

claimed on a return or claim for refund if you do all of the

following.

1. Meet the knowledge requirement by interviewing the

taxpayer, asking adequate questions, contemporaneously

documenting the questions and the taxpayer’s responses on the

return or in your notes, reviewing adequate information to

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)

claimed.

2. Complete Form 8867 truthfully and accurately and

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.

4. Keep all five of the following records for 3 years from the

latest of the dates specified later in Document Retention.

a. A copy of Form 8867.

b. The applicable worksheet(s) or your own worksheet(s) for

any credits claimed (see Due Diligence Requirements, later).

c. Copies of any documents provided by the taxpayer on

which you relied to determine the taxpayer’s eligibility for the

credit(s) and/or HOH filing status and to figure the amount(s) of

the credit(s).

d. A record of how, when, and from whom the information

used to prepare Form 8867 and the applicable worksheet(s) was

obtained.

e. A record of any additional information you relied upon,

including questions you asked and the taxpayer’s responses, to

determine the taxpayer’s eligibility for the credit(s) and/or HOH

filing status and to figure the amount(s) of the credit(s).

Specific Instructions

Enter the taxpayer’s name as it appears on the return and enter

the taxpayer identification number (TIN) for the taxpayer (primary

TIN, if filing a joint return).

Enter the name and preparer tax identification number (PTIN)

of the paid tax return preparer who determined the taxpayer's

eligibility to claim the EIC, the CTC/ACTC/ODC, the AOTC,

and/or HOH filing status for which Form 8867 is being completed

and to figure the amount(s) of any credit(s) claimed, even if the

preparer is not the tax return preparer signing the tax return.

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Part I—Due Diligence Requirements

Complete questions 1–8 for all benefits for which you were the

paid tax preparer determining the taxpayer's eligibility or the

amount of the credit.

Line 1

You should prepare the return based only on information related

to the applicable tax year for which you are filing the return. The

information on Form 8867 should be for the year of the Form

1040, 1040-SR, 1040-NR, or 1040-SS that you are filing.

Line 2

You must complete the applicable IRS worksheet for the EIC, the

CTC/ACTC/ODC, and/or the AOTC (or your own worksheet that

provides the same information), as well as all required forms and

schedules for each credit claimed on the return for which you are

the paid tax return preparer. The worksheets for the EIC and/or

the CTC/ACTC/ODC can be found in the Form 1040, or 1040-SS

or Schedule 8812 (Form 1040) instructions. You can find the

AOTC worksheet in the Instructions for Form 8863. Completion

of these forms, schedules, and worksheets assists you in

determining the taxpayer’s eligibility for the credit and the correct

amount of the credit and is required under the due diligence

requirements set forth in Treasury Regulations. If the taxpayer

claimed HOH filing status and did not claim any of the credits,

check the “N/A” box.

Lines 3 and 4

As a paid tax return preparer, when determining the taxpayer’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

information that you know, or have reason to know, is incorrect.

You may not ignore the implications of information provided to or

known by you, and you must make reasonable inquiries if a

reasonable and well-informed tax return preparer,

knowledgeable in the law, would conclude that the information

provided to you appears to be incorrect, inconsistent, or

incomplete. You must also contemporaneously document in your

files any reasonable inquiries made and the responses to these

inquiries.

You must know the tax law for each credit and/or HOH filing

status claimed on a return or claim for refund you prepare and

use that knowledge to ask your client the right questions to get

all the relevant facts to determine your client’s eligibility to claim

the credit(s) and/or HOH filing status and to figure the amount(s)

of any credit(s) claimed.

Example 1. A taxpayer engages you, a paid tax preparer, to

prepare their 2025 federal income tax return. During the intake

interview, the taxpayer states they are 25 years old, have never

been married, and have two children ages 10 and 12. The

taxpayer also states that they were self-employed, earned

$12,000 from their lawn care business, and had no business

expenses or other income. You believe the taxpayer may be

eligible for the EIC and the ACTC. But the ages of the children

seem inconsistent with the age of the taxpayer. Additionally, the

taxpayer's claim that they have no business expenses seems

inconsistent with their income. You must exercise due diligence

to determine whether a credit can be claimed with respect to the

children and whether the taxpayer meets the earned income

requirements to claim a credit. Because you are preparing the

taxpayer’s return for the year, you are required to exercise due

diligence with respect to those items when preparing the return,

and if you made the appropriate inquiries during that process,

then no additional questions would be necessary. However, if

you did not previously ask about the ages of the children and the

income requirements, you are required to make reasonable

inquiries. Reasonable inquiries could include the following.

• Are these your foster or adopted children? If so, were the

children placed in your home for foster care by an authorized

placement agency or court order or were they lawfully placed in

your home for adoption?

• How long did the children live with you during 2025?

• If the taxpayer is not the parent, did any other relative also

reside with these children for more than half the year in 2025?

• How much did you charge to care for each lawn?

• Do you have records of the amount of money you received

from lawn work?

• Did you have any expenses for lawn mowing equipment, fuel,

or other supplies for your business? If not, how did you provide

lawn care services?

• How many lawns did you take care of?

You must contemporaneously document these inquiries in

your files, along with the responses.

Example 2. Assume the same facts as in Example 1, except

that you also prepared the taxpayer’s 2024 return and at that

time you were able to verify that the two children are the

taxpayer’s legally adopted children. When preparing the

taxpayer’s 2025 return, you are not required to make additional

inquiries to determine the taxpayer’s relationship to the two

children for purposes of the requirement that a return preparer

must not know, or have reason to know, that a claim for the

ACTC is based on false or incorrect information.

• Taxpayer's summary of expenses or summary of expenses

provided by taxpayer.

• Bank statements to show income and expenses.

Line 6

If your client’s return is selected for audit, the IRS may ask your

client to provide documents to show eligibility for the EIC, the

CTC/ACTC/ODC, the AOTC, and/or HOH filing status claimed on

the return or claim for refund and the computation of the

amount(s) of any credit(s) claimed. The credit(s) and/or HOH

filing status may not be allowed without this information. You can

help your clients prepare to answer questions about their

eligibility for the credit(s) claimed and the correctness of the

amount(s) of any credit(s) claimed by informing them that the

IRS may ask for underlying documentation regarding eligibility to

claim the credit(s) and/or HOH filing status and the computation

of the amount(s) of any credit(s) claimed.

Line 7

Unless an exception applies, if the EIC, the CTC/ACTC/ODC,

and/or the AOTC claimed in a prior year was denied for a reason

other than a clerical or math error, a claim for the credit on the

taxpayer’s return will be denied unless Form 8862 is attached to

the return. See the Form 8862 instructions for more information.

If the taxpayer claimed HOH filing status and did not claim any of

the credits, check the “N/A” box.

Line 8

Line 5

The EIC, the CTC/ACTC/ODC, and the AOTC are determined

using information about the kind and source of income reported

on a taxpayer’s return. For self-employed individuals, this

information is generally reported on Schedule C (Form 1040) as

income from self-employment. To exercise due diligence when

determining eligibility for, and the amount of, the credit(s) for a

self-employed individual, you may also be required to ask

additional questions to determine whether the Schedule C is

correct and complete unless you prepared the individual’s return

and/or Schedule C and already exercised due diligence at that

time. Additional guidance on Schedule C and the EIC is available

as part of the EIC Tax Return Preparer Toolkit at EITC.IRS.GOV.

The following list includes examples of documents that you

may rely 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) claimed. This list is not all-inclusive and none of these

documents are specifically required to demonstrate eligibility for

the credits and/or HOH filing status.

If a taxpayer is not reporting self-employment income on

Schedule C, check “N/A.”

Keep copies of any documents provided by the taxpayer on

which you relied to prepare the return, determine the taxpayer’s

eligibility for the benefits, and figure the amount(s) of the EIC, the

CTC/ACTC/ODC, or the AOTC. List the documents provided by

the taxpayer in the space provided. See Document Retention,

later, for more information on the due diligence recordkeeping

requirements. If you already requested documents from the

taxpayer to substantiate eligibility for a tax credit or HOH filing

status as part of exercising due diligence when preparing the

return for the particular tax year, you do not need to request

those documents again.

Residency of a Qualifying Child

• School records or statement.

• Landlord or a property management statement.

• Health care provider statement.

• Medical records.

• Childcare provider records.

• Placement agency statement.

• Social service records or statement.

• Place of worship statement.

• Indian tribal official statement.

Disability of Qualifying Child

• Statement of medical doctor.

• Statement of other health care provider.

• Statement of social services agency or program statement.

Schedule C

• Business license.

• Forms 1099.

• Records of gross receipts provided by taxpayer.

• Taxpayer's summary of income or summary of income

provided by taxpayer.

• Records of expenses provided by taxpayer.

Part II—Due Diligence Questions for

Returns Claiming EIC

Line 9

As a paid tax return preparer, you must exercise due diligence to

determine whether a taxpayer meets all of the eligibility

requirements for the EIC. Although lines 9a, 9b, and 9c only ask

three specific questions related to claiming a qualifying child for

the EIC, all of the eligibility requirements for claiming the EIC

must be met. Therefore, your client may not claim the EIC unless

all of the eligibility requirements for the EIC are satisfied, even if

you answer “Yes” to questions 9a, 9b, and 9c.

Line 9a. If the taxpayer is claiming the EIC and does not have a

qualifying child, skip questions 9b and 9c, and go to question 10.

For more information, see Pub. 596.

Line 9c—Tiebreaker rules. These rules determine if 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 than

one person. If, under these rules, the taxpayer may not claim a

child as a qualifying child for the EIC, the taxpayer may be able

to claim the EIC under the rules for a taxpayer without a

qualifying child. If the taxpayer is not claiming the EIC for a child

that is the qualifying child of more than one person, check “N/A.”

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• If only one of the persons is the child's parent, the child is

treated as the qualifying child of the parent.

• If the parents file a joint return together and can claim the child

as a qualifying child, the child is treated as the qualifying child of

both of the parents.

• If the parents do not file a joint return together but both

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

the longer period of time during the year. If the child lived with

each parent for the same amount of time, the child is treated as

the qualifying child of the parent who had the higher adjusted

gross income (AGI) for the year.

• If no parent can claim the child as a qualifying child, the child

is treated as the qualifying child of the person who had the

highest AGI for the year.

• If a parent can claim the child as a qualifying child but no

parent does so, the child is treated as the qualifying child of the

person who had the highest AGI for the year, but only if that

person's AGI is higher than the highest AGI of any of the child’s

parents who can claim the child.

Subject to the rules just described, the taxpayer and the other

person(s) may be able to choose which of them treats the child

as a qualifying child. If the taxpayer allows another person to

treat the child as a qualifying child, the taxpayer is not eligible to

claim the EIC for the same child. Also, generally, EIC claims

must be consistent with claims for other child-related benefits.

For examples and details, see Pub. 596.

In many cases, the taxpayer may be able to tell you whether

their AGI is higher than the AGI of the child’s parents or other

person who might also claim the child.

Part III—Due Diligence Questions for

Returns Claiming CTC/ACTC/ODC

As a paid tax return preparer, you must exercise due diligence to

determine whether a taxpayer meets all of the eligibility

requirements for the CTC/ACTC/ODC. Lines 10, 11, and 12 only

ask three specific questions about eligibility for the CTC/ACTC/

ODC. However, your client must meet all of the eligibility

requirements for claiming the CTC/ACTC/ODC. Therefore, your

client may not claim the CTC/ACTC/ODC unless all of the

eligibility requirements for these credits are satisfied, regardless

of the answers to the questions on line 12.

A taxpayer who claims the CTC and/or the ACTC must

include on the tax return the required SSN of each

CAUTION qualifying child. Beginning in 2025, the taxpayer (primary

or secondary) claiming the credit must also have the required

SSN and include it on their return in order to claim these credits.

!

Line 12

If the taxpayer is the custodial parent of the child claimed for the

credit and has completed Form 8332 or signed a similar

document containing the same information, which released a

claim to exemption for the child, the taxpayer is not entitled to

claim the child for the CTC/ACTC/ODC.

If the taxpayer is the noncustodial parent and has a Form

8332 (or equivalent document) signed by the custodial parent,

you should determine whether there is a more recent form or

document revoking the release of the claim to exemption for the

child. See the Instructions for Form 8332 for more information. If

the taxpayer is not claiming the credit(s) for a child of divorced or

separated parents (or parents who live apart), check “N/A.”

Part IV—Due Diligence Questions for

Returns Claiming AOTC

As a paid tax return preparer, you must exercise due diligence to

determine whether a taxpayer meets all of the eligibility

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requirements for the AOTC and has paid the qualified tuition and

related expenses used to figure the AOTC. Although line 13 only

asks about substantiation of qualified tuition and related

expenses, your client must meet all of the eligibility requirements

for claiming the AOTC. Therefore, your client may not claim the

AOTC unless all of the eligibility requirements for the AOTC are

satisfied, even if you answer “Yes” to the question on line 13.

Qualified tuition and related expenses. For more information

determining whether expenses meet the definition of qualified

tuition and related expenses, see Pub. 970.

Tuition Statement (Form 1098-T). See Pub. 970 and the

Instructions for Form 8863 for procedures that need to be

followed to claim the AOTC if the student did not receive Form

1098-T. Form 1098-T reports the amount the student paid to the

institution for qualified tuition and related expenses during the

calendar year, as well as certain refunds, reimbursements,

scholarships, and grants processed and administrated by the

school.

A taxpayer may claim the AOTC only for qualified tuition and

related expenses actually paid during the calendar year.

Amounts reported on the Form 1098-T may not accurately reflect

amounts actually paid for qualified expenses. Therefore, you

must verify the amount of qualified tuition and related expenses

actually paid by, or on behalf of, the student to determine the

amount of the AOTC for which your client may claim the AOTC.

For more information on eligibility for the AOTC and on

determining the expenses that qualify for the AOTC, see Pub.

970, Form 8863, and the Instructions for Form 8863.

Part V—Due Diligence Questions for

Returns Claiming HOH

As a paid tax return preparer, you must exercise due diligence to

determine whether a taxpayer meets all of the eligibility

requirements to qualify for HOH filing status. Although line 14

only asks about substantiation that the taxpayer was unmarried

(or considered unmarried) and provided more than half of the

cost of keeping up a home for the year for a qualifying person,

your client must meet all of the eligibility requirements for

claiming HOH filing status. Your client may not claim HOH filing

status unless all of the eligibility requirements for HOH filing

status are satisfied, even if you answer “Yes” to the question on

line 14. For more information on HOH filing status, see Pub. 501.

Part VI—Eligibility Certification

Failure to meet the due diligence requirements for claiming the

EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing status

could result in a penalty for each failure. For example, if you are

paid to prepare a return claiming the EIC, the CTC/ACTC/ODC,

the AOTC, and/or HOH filing status, and you fail to meet the due

diligence requirements for all of these credits, you could be

subject to a penalty of $2,600, which is the penalty amount of

$650 for each of the four credits claimed for a tax return filed in

2026.

Penalty amount adjusted for inflation. The penalty amount

for failure to meet the due diligence requirements for claiming the

EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing status is

adjusted for inflation each year. To find the current penalty

amount, go to Consequences of Not Meeting Your Due Diligence

Requirements on IRS.gov/Form8867.

Document Retention

To meet the due diligence requirements for returns or claims for

refund claiming the EIC, the CTC/ACTC/ODC, the AOTC, and/or

HOH filing status, you must keep all of the following records.

1. A copy of Form 8867.

2. The applicable worksheet(s) or your own worksheet(s) for

any credits that are claimed that are specified in Due Diligence

Requirements, earlier.

3. Copies of any documents provided by the taxpayer on

which you relied to determine the taxpayer’s eligibility for the

credit(s) and/or HOH filing status and to figure the amount(s) of

the credit(s) claimed.

4. A record of how, when, and from whom the information

used to prepare Form 8867 and the applicable worksheet(s) was

obtained.

5. A record of any additional information you relied upon,

including questions you asked and the taxpayer’s responses, to

determine the taxpayer’s eligibility for the credit(s) and/or HOH

filing status and to figure the amount(s) of the credit(s).

You must keep those records for 3 years from the latest of the

following dates.

• The due date of the tax return (not including extensions).

• The date the return was filed (if you are a signing tax return

preparer electronically filing the return).

• The date the return was presented to the taxpayer for

signature (if you are a signing tax return preparer not

electronically filing the return).

• The date you submitted to the signing tax return preparer the

part of the return for which you were responsible (if you are a

nonsigning tax return preparer).

These records may be kept on paper or electronically in the

manner described in Rev. Proc. 97-22 (or later update). Rev.

Proc. 97-22 is on page 9 of Internal Revenue Bulletin 1997-13,

which is available at IRS.gov/pub/irs-irbs/irb97-13.pdf.

Paperwork Reduction Act Notice. We ask for you to obtain

the information on this form to carry out the Internal Revenue

laws of the United States. You are required to obtain this

information.

You are not required to obtain the information requested on a

form that is subject to the Paperwork Reduction Act unless the

form displays a valid OMB control number. Books or records

relating to a form or its instructions must be retained as long as

their contents may become material in the administration of any

Internal Revenue law. Generally, tax returns and return

information are confidential, as required by Internal Revenue

Code section 6103.

The average time and expenses required to complete and file

this form will vary depending on individual circumstances. For

the estimated averages, see the instructions for your income tax

return.

If you have comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we would

be happy to hear from you. See the instructions for the tax return

with which this form is filed.

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