User's Manual
OMB No. 1545-0074
Form Earned Income Credit (EIC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC) (including the Additional
Child Tax Credit (ACTC) and Credit for Other Dependents (ODC)), and Head of Household (HOH) Filing Status
Department of the Treasury
Internal Revenue Service
Attachment
Sequence No.
Form (2018)
820501 11-12-18
| To be completed by preparer and filed with Form 1040, 1040NR, 1040SS, or 1040PR.
| Go to www.irs.gov/Form8867 for instructions and the latest information.
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Taxpayer identification number
Due Diligence Requirements
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8867
For Paperwork Reduction Act Notice, see separate instructions.
Taxpayer name(s) shown on return
Enter preparer's name and PTIN
Please check the appropriate box for the credit(s) and/or HOH filing status claimed
on this return and complete the related Parts I-V for the benefit(s), and/or HOH filing
status claimed (check all that apply).
EIC CTC/
ACTC/ODC
AOTC HOH
Did you complete the return based on information for tax year 2018
provided by the taxpayer or reasonably obtained by you?
If credits are claimed on the return, did you complete the applicable EIC and/
or CTC/ACTC/ODC worksheets found in the Form 1040, 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?
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)
and/or HOH filing status.
Review information to determine that the taxpayer is eligible to claim the
credit(s) and/or HOH filing status and the amount of any credit(s) claimed.
Did any information provided by the taxpayer or a third party for use in
preparing the return, or information reasonably known to you, appear to be
incorrect, incomplete, or inconsistent? (If "Yes," answer questions 4a and 4b.
If "No," go to question 5.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did you make reasonable inquiries to determine the correct, complete, and
consistent information? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Did you document your inquiries? (Documentation should include the
questions you asked, whom you asked, when you asked, the information
that was provided, and the impact the information had on your preparation of
the return.)
Did you satisfy the record retention requirement? To meet the record
retention requirement, you must keep a copy of your documentation
referenced in 4b, a copy of this Form 8867, a copy of any applicable
worksheet(s), a record of how, when, and from whom the information used to
prepare Form 8867 and any applicable worksheet(s) was obtained, and a
copy of any document(s) provided by the taxpayer that you relied on to
determine eligibility for the credit(s) and/or HOH filing status or to compute
the amount of the credit(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
List those documents, if any, that you relied on.
Did you ask the taxpayer whether he/she could provide documentation to
substantiate eligibility for the credit(s) and/or HOH filing status and the
amount of any credit(s) claimed on the return if his/her return is selected for
audit?
Did you ask the taxpayer if any of these credits were disallowed or reduced in a
previous year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
(If credits were disallowed or reduced, go to question 7a; if not, go to question 8.)
Did you complete the required recertification Form 8862?
If the taxpayer is reporting self-employment income, did you ask questions to
prepare a complete and correct Form 1040, Schedule C?
LHA
Part I
Paid Preparer's Due Diligence Checklist
8867
2018
YISROEL & GITTY GOLDSTEIN 100-88-1947
ZACHARIA WAXLER P00502633
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