Instructions For Form 8867 - Paid Preparer'S Earned Income Credit Checklist

If the answer to all three is “Does not apply,” check “Does not

$38,511 ($43,941 for married filing jointly) if the taxpayer has

apply.”

one qualifying child, or

$14,590 ($20,020 for married filing jointly) if the taxpayer does

Otherwise, check “Yes.”

not have a qualifying child.

Lines 26 and 27

Line 16

You must keep copies of any documents provided by the

The taxpayer's home (and, if filing a joint return, his or her

taxpayer that you relied on to determine whether any child is a

spouse's home) must have been in the United States for more

qualifying child. See Document Retention, later, for details.

than half the year.

If you did not rely on any documents, check the appropriate

United States. This means the 50 states and the District of

box (m, n, t and/or u on line 26 or k or l on line 27).

Columbia. It does not include Puerto Rico or U.S. possessions

such as Guam.

Check all the boxes that apply. However, if you check box a,

m, or n on line 26, do not check any other box from b to l on

Homeless shelter. The taxpayer's home can be any location

line 26. If you check box o, t, or u on line 26, do not check any

where the taxpayer regularly lives. It does not need to be a

other box from p to s on line 26. If you check box a, k, or l on

traditional home. If the taxpayer lived in one or more homeless

line 27, do not check any other box on line 27.

shelters in the United States for more than half the year, check

“Yes.”

There is no limit to the number of documents you can enter

Military personnel stationed outside of the United States.

on lines 26l, 26s, or 27j. If you need more space, use a separate

U.S military personnel stationed outside the United States on

sheet of paper.

extended active duty are considered to live in the United States

during that duty period for purposes of the EIC. Extended active

Document Retention

duty means the taxpayer is called or ordered to duty for an

indefinite period or for a period of more than 90 days. Once the

You must keep the records described in 4a, 4b, 4c, 4d, and 4e in

taxpayer begins serving on extended active duty, the taxpayer is

the due diligence checklist near the bottom of page 3 of Form

still considered to have been on extended active duty even if he

8867. You must keep those records for 3 years from the latest of

or she does not serve more than 90 days.

the following dates that apply.

The due date of the tax return (not including extensions).

Line 17

The date the return was filed (if you are a signing tax return

Check “Yes” if the taxpayer (or the taxpayer's spouse if filing a

preparer electronically filing the return).

joint return) was born after December 31, 1949, and before

The date the return was presented to the taxpayer for

January 2, 1990.

signature (if you are a signing tax return preparer not

electronically filing the return).

However, if either the taxpayer or the taxpayer's spouse died

The date you submitted to the signing tax return preparer the

in 2014, see Pub. 596 before you answer.

part of the return for which you were responsible (if you are a

nonsigning tax return preparer).

Line 19

These records may be kept on paper or electronically in the

The taxpayer's earned income and adjusted gross income

manner described in Revenue Procedure 97-22 (or later

each must be less than $14,590 ($20,020 for married filing

update). Revenue Procedure 97-22 is on page 9 of Internal

jointly) if the taxpayer does not have a qualifying child.

Revenue Bulletin 1997-13, which is available at

Line 22

pub/irs-irbs/irb97-13.pdf.

Check “Does not apply” if:

Paperwork Reduction Act Notice. We ask for you to obtain

The taxpayer does not have a qualifying child, or

the information on this form to carry out the Internal Revenue

The taxpayer's qualifying child is the taxpayer's son or

laws of the United States. You are required to obtain this

daughter.

information.

Line 23

You are not required to obtain the information requested on a

form that is subject to the Paperwork Reduction Act unless the

Check “Does not apply” if the answer to question 13a is “No.”

form displays a valid OMB control number. Books or records

Lines 24 and 25

relating to a form or its instructions must be retained as long as

their contents may become material in the administration of any

If a reasonable and well-informed tax return preparer

Internal Revenue law. Generally, tax returns and return

knowledgeable in the law would conclude that any information

information are confidential, as required by Internal Revenue

the taxpayer has given you appears to be incorrect, incomplete,

Code section 6103.

or inconsistent with the taxpayer's eligibility to claim the EIC, you

must ask the taxpayer reasonable questions to get information

The time needed to complete and file this form will vary

that is correct, consistent, and complete. You must document

depending on individual circumstances. The estimated average

the questions you asked and the answers you received. This is

time is:

how you meet your knowledge requirement.

Line 24. Check “Does not apply” on line 24 if you did not need

Learning about the law or the form

18 min.

. . . .

to ask any additional questions because you were not given any

Preparing and sending the form

1 hr., 49 min.

. . . . . .

information that appeared to be incorrect, inconsistent, or

incomplete.

If you have comments concerning the accuracy of these time

Line 25. There are three separate questions on line 25. They

estimates or suggestions for making this form simpler, we would

are labeled (a), (b), and (c). If the answer to any of them ((a), (b),

be happy to hear from you. See the instructions for the tax return

or (c)) is “No,” check “No.”

with which this form is filed.

-3-

Instructions For Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2014 Page 3

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