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. Current revision Form 8867 PDF Instructions for Form 8867 (Print version PDF) Recent developments None at this time. Other items you may find useful All revisions for Form 8867 Consequences of not meeting your due diligence requirements Preparer due diligence About Publication 501, Dependents, Standard Deduction, and Filing Information About Publication 596, Earned Income Credit (EIC) Other current products Related items About Form 1040, U.S. Individual Income Tax Return About Form 8862, Information To Claim Certain Credits After Disallowance
