User's Manual

Form 8867 (2018) Page
820502 11-12-18 Form (2018)
2
Due Diligence Questions for Returns Claiming EIC
9a
b
c
Yes No
Yes No
Yes No
N/A
Due Diligence Questions for Returns Claiming CTC/ACTC/ODC
10
11
12
Yes No
Yes No
N/A
Yes No
N/A
Due Diligence Questions for Returns Claiming AOTC
13
Yes No
Due Diligence Questions for Claiming HOH
14
Yes No
Eligibility Certification
You will have complied with all due diligence requirements for claiming the applicable credit(s) and/or HOH filing
status on the return of the taxpayer identified above if you:
and
If you have not complied with all due diligence requirements, you may have to pay a $520 penalty for each failure to
comply related to a claim of an applicable credit or HOH filing status.
15
Yes No
8867
Document Retention.
(If the return does not claim EIC, go to Part III.)
EIC CTC/
ACTC/ODC
AOTC HOH
Have you determined that this taxpayer is, in fact, eligible to claim the EIC for
the number of children for whom the EIC is claimed, or to claim the EIC if the
taxpayer has no qualifying child? (Skip 9b and 9c if the taxpayer is claiming
the EIC and does not have a qualifying child.) ~~~~~~~~~~~~~~~~~~~~
Did you ask the taxpayer if the child lived with the taxpayer for over half of
the year, even if the taxpayer has supported the child the entire year? ~~~~~~~~
Did you explain to the taxpayer the rules about claiming the EIC when a child
is the qualifying child of more than one person (tiebreaker rules)?

(If the return does not claim CTC, ACTC, or ODC, go
to Part IV.)
EIC CTC/
ACTC/ODC
AOTC HOH
Have you determined that each qualifying person for the CTC/ACTC/ODC is the
taxpayer's dependent who is a citizen, national, or resident of the United States? ~~
Did you explain to the taxpayer that he/she may not claim the CTC/ACTC if
the taxpayer has not lived with the child for over half of the year, even if the
taxpayer has supported the child, unless the child's custodial parent has
released a claim to exemption for the child? ~~~~~~~~~~~~~~~~~~~~~
Did you explain to the taxpayer the rules about claiming the CTC/ACTC/ODC for
a child of divorced or separated parents (or parents who live apart), including
any requirement to attach a Form 8332 or similar statement to the return? 
(If the return does not claim AOTC, go to Part V.)
CTC/
ACTC/ODC
AOTC HOH
EIC
Did the taxpayer provide the required substantiation for the credit, including
a Form 1098-T and/or receipts for the qualified tuition and related expenses
for the claimed AOTC? 
(If the return does not claim HOH filing status, go to Part VI.)
CTC/
ACTC/ODC
AOTC HOH
EIC
Have you determined that the taxpayer was unmarried or considered
unmarried on the last day of the tax year and provided more than half of the
cost of keeping up a home for the year for a qualifying person? 
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A.
B.
C.
D.
Interview the taxpayer, ask adequate questions, document the taxpayer's responses on the return or in your notes, review
adequate information to determine if the taxpayer is eligible to claim the credit(s) and/or HOH filing status and to determine
the amount of the credit(s) claimed;
Complete this Form 8867 truthfully and accurately and complete the actions described in this checklist for any applicable
credit(s) claimed and HOH filing status, if claimed;
Submit Form 8867 in the manner required;
Keep all five of the following records for 3 years from the latest of the dates specified in the Form 8867 instructions under
1.
2.
3.
4.
5.
A copy of Form 8867;
The applicable worksheet(s) or your own worksheet(s) for any credit(s) claimed;
Copies of any documents provided by the taxpayer on which you relied to determine eligibility for the credit(s) and/or HOH
filing status;
A record of how, when, and from whom the information used to prepare this form and the applicable worksheet(s) was
obtained; and
A record of any additional questions you may have asked to determine eligibility to claim the credit(s), and/or HOH filing
status and the amount(s) of any credit(s) claimed and the taxpayer's answers.
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Do you certify that all of the answers on this Form 8867 are, to the best of
your knowledge, true, correct, and complete? 
Part II
Part III
Part IV
Part V
Part VI
YISROEL & GITTY GOLDSTEIN 100-88-1947
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