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Form 8867 Paid Preparer's Earned Income Credit (EIC) Checklist.

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📋 What You Must Do

Step 1: Complete Form 8867

You complete Form 8867 (or your own form as long as it provides the same information as Form 8867).

Step 2: Complete the EIC worksheet(s)

You complete the EIC worksheet(s) in the Form 1040 instructions, or in Pub. 596 (or your own worksheet(s) as long as it provides the same information as the 1040or Pub. 596 worksheet(s)).

Step 3: Have no knowledge of incorrect information

You have no knowledge that any of the information used to determine if the taxpayer is eligible for, and the amount of, the EIC is incorrect.

Step 4: Keep required information for 3 years*

You keep the following information for 3 years*:

• Form 8867 (or your own form),
• The EIC worksheet(s) (or your own worksheet(s), and
• A record of how, when, and from whom the information used to prepare the form and worksheet(s) was obtained.

🗂️ Document Retention

• A copy of Form 8867.
• The applicable worksheet(s) or your own worksheet(s) for any credits that are claimed that are specified in Due Diligence Requirements, earlier.
• Copies of any documents provided by the taxpayer on which you relied to determine the taxpayers eligibility for the credit(s) and/or HOH filing status and to figure the amount(s) of the credit(s) claimed.
• A record of how, when, and from whom the information used to prepare Form 8867 and the applicable worksheet(s) was obtained.
• A record of any additional information you relied upon, including questions you asked and the taxpayers responses, to determine the taxpayers eligibility for the credit(s) and/or HOH filing status and to figure the amount(s) of the credit(s).

Step 5: Keep records for the required 3-year period

You must keep those records for 3 years from the latest of the following dates.

• The due date of the tax return (not including extensions).
• The date the return was filed (if you are a signing tax return preparer electronically filing the return).
• The date the return was presented to the taxpayer for signature (if you are a signing tax return preparer not electronically filing the return).
• The date you submitted to the signing tax return preparer the part of the return for which you were responsible (if you are a nonsigning tax return preparer).

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