Form 8867 is the Paid Preparer's Due Diligence Checklist. The IRS says paid preparers of returns or claims involving the earned income credit, child tax credit, American opportunity tax credit or head of household filing status must meet due diligence requirements. This page is for preparers: upload a Form 8867 you completed and a blank, then review.
Tested with the irs.gov edition dated Rev. November 2024
Plainly: this page is for paid preparers, not for taxpayers. The form's header says it is "To be completed by preparer and filed with Form 1040, 1040-SR, 1040-NR, or 1040-SS." If you complete one for each client return, the preparer block repeats and this page saves the retyping. The answers do not repeat: they record the interview and checks for that client and tax year.
irs.gov says "Paid preparers of federal income tax returns or claims involving the earned income credit (EIC), child tax credit (CTC)/additional child tax credit (ACTC), credit for other dependents (ODC), American opportunity tax credit (AOTC), and/or head of household (HOH) filing status must meet due diligence requirements in determining the taxpayer's eligibility for, and the amount of, the credit and filing status." The form is the checklist for those requirements. RepeatForm does not judge whether you have met them.
The IRS instructions say "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." For a signing preparer filing electronically: "file the completed Form 8867 electronically with the return." The instructions also say "there may be multiple Forms 8867 for one return or amended return" when more than one preparer is responsible. Read the instructions for your own role.
The form's certification section says to keep five records "for 3 years from the latest of the dates specified in the Form 8867 instructions under Document Retention." It also says "If you have not complied with all due diligence requirements, you may have to pay a penalty for each failure to comply related to a claim of an applicable credit or HOH filing status (see instructions for more information)." RepeatForm does not keep your records or advise on penalties.
Upload a Form 8867 you completed and the current blank; RepeatForm carries the matching answers across; you review them, then preview the PDF before you export. Use one prior copy as the source for each client's checklist, then change everything that describes this client and this year.
The IRS publishes a new Form 8867 when the form changes. Carrying an earlier copy into the new one works for many answers, but some fields are renamed or moved and match only partly, so check every line on the new form in Review before you export.
Upload the two versions, check what matched, then inspect the finished PDF before paying.
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On the Rev. November 2024 form, line 15 reads "Do you certify that all of the answers on this Form 8867 are, to the best of your knowledge, true, correct, and complete?" with Yes and No boxes. It is the preparer's certification of the form. Line numbers can change between editions, so check the one you are using. RepeatForm does not answer it for you.
The IRS instructions say "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." The form is filed with the return. This page is for preparers.
You can reuse the preparer's name and PTIN, and a returning client's name and identification number, where they match. The answers record the interview and checks for that client and year, so enter them again and check every line in Review. The form has no signature field in the PDF; submit it as the instructions require.
