Form 8867 - Guide 2023US Expat Tax Service-2025

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The document is Form 8867, a Paid Preparer’s Due Diligence Checklist issued by the IRS for tax preparers to ensure compliance when claiming certain tax credits such as the Earned Income Credit (EIC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC), and Head of Household (HOH) filing status. It outlines the due diligence requirements that preparers must follow, including verifying taxpayer eligibility, documenting inquiries, and retaining records related to the claims made on tax returns.

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Which of the following records must a paid preparer keep?

A record of how, when, and from whom the information used to prepare the form and worksheet(s) was obtained, and 5. A record of any additional information you relied upon including questions you asked and the taxpayers answers.

Which form must paid tax return preparers submit for e filed returns with taxpayers who file as head of household?

Form 8867 is the Paid Preparers Due Diligence Checklist for various tax credits, including the Earned Income Credit, American Opportunity Tax Credit, Child Tax Credit (including the Additional Child Tax Credit and Credit for Other Dependents), and Head of Household filing status.

What is the penalty for EITC due diligence in 2023?

Paid preparers of California income tax returns or claims for refund involving the California earned income tax credit (EITC) must meet due diligence requirements in determining the taxpayers eligibility for and the amount of the EITC. Failure to do so could result in a $500 penalty for each failure.

In which of the following situations is a paid preparer required to file form 8867?

Paid preparers must file Form 8867 when a taxpayer is claiming the Child Tax Credit. This form is part of due diligence requirements by the IRS to avoid penalties. It is not required for the Lifetime Learning Credit, Premium Tax Credit, or Recovery Rebate Credit.

What are the four due diligence requirements for tax return preparers?

The Four Due Diligence Requirements Complete and Submit Form 8867. (Treas. Reg. section 1.6695-2(b)(1)) Compute the Credits. (Treas. Reg. section 1.6695-2(b)(2)) Knowledge. (Treas. Reg. section 1.6695-2(b)(3)) Keep Records for Three Years.

irs form 8867

Form 8867 Due Diligence Checklist IRS Form 8867 instructions IRS Form 8867 instructions PDF Form 8867 PDF Under what circumstances will the IRS not charge an underpayment penalty Tax Preparer due diligence Questionnaire template IRS due diligence Checklist Due diligence Form PDF

Who needs to file form 8867?

A paid tax return preparer must complete Form 8867 whenever the following credits are part of the return: Earned Income Credit (EIC) Child Tax Credit (CTC) Additional Child Tax Credit (ACTC)

Is form 8867 required to be filed?

For every tax return or claim for refund you prepare claiming the EITC, CTC/ACTC/ODC, AOTC or HOH filing status, you must: Complete Form 8867 based on information provided to you by the taxpayer or information you otherwise reasonably obtain or know.

How long does it take to retain form 8867?

Documentation: Keep all supporting documents and records related to the claimed credits. Retain these records for at least three years from the due date of the tax return or the filing date, whichever is later.