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

2013

Department of the Treasury

Internal Revenue Service

Instructions for Form 8867

Paid Preparer's Earned Income Credit Checklist

Future Developments

Line 9

For the latest information about developments related to Form

An adopted child is treated as the taxpayer's child by blood. An

8867 and its instructions, such as legislation enacted after they

adopted child is a legally adopted child of the taxpayer, or an

were published, go to

individual who is lawfully placed with the taxpayer for legal

adoption by the taxpayer.

General Instructions

A descendant usually refers to a grandchild or

great-grandchild of the taxpayer, or to a child, grandchild, or

Only paid preparers have to complete this form. The form must

great-grandchild of the taxpayer’s brother, sister, stepbrother,

be submitted with the tax return of any taxpayer claiming the

stepsister, half brother, or half sister.

earned income credit (EIC) if a preparer was paid to complete

A foster child is a child placed with the taxpayer by an

the return. If you are a signing tax return preparer electronically

authorized placement agency or by judgment, decree, or other

filing the return, file the form electronically with the return. If you

order of any court of competent jurisdiction. See Pub. 596 for

are a signing tax return preparer not electronically filing the

details.

return, give the taxpayer the completed form for filing. If you are

a nonsigning tax return preparer, give the signing tax return

Line 10

preparer the completed form in electronic or non-electronic

format.

Check “Yes” if the child was not married at the end of 2013.

Purpose of Form

In general, check “No” if the child was married at the end of

2013. However, check “Yes” if a married child is not filing a 2013

Paid preparers of federal income tax returns or claims for refund

joint return (or is filing it only to claim a refund of income tax

involving the EIC must meet due diligence requirements in

withheld or estimated tax paid), and either:

determining the taxpayer's eligibility for, and the amount of, the

You can claim the child as your dependent, or

EIC. Failure to do so could result in a $500 penalty for each

The reason you cannot claim the child as your dependent is

failure. See Internal Revenue Code section 6695(g) and Part IV

that you let the child's other parent claim him or her as a

of this form.

dependent under the special rules for children of divorced or

separated parents.

Specific Instructions

For details and examples, see Joint Return Test in Rule 8 in

Line 1

Pub. 596.

Line 11

Enter the name and preparer tax identification number (PTIN) of

the preparer who determined the taxpayer's eligibility for, or the

Even if the child did not live with the taxpayer for the required

amount of, the EIC, even if that preparer is not the signing

time, check “Yes” if the child was born or died during 2013 and

preparer.

the taxpayer's home was the child's home for more than half the

Line 2

time the child was alive in 2013. Also check “Yes” if the child

lived with the taxpayer for over half of the year in one or more

If the taxpayer was married at the end of the year, he or she

homeless shelters in the United States.

usually must file a joint return to take the EIC. However, if the

Temporary absences may count as time lived at home.

taxpayer and his or her spouse did not live together for the last 6

months of the year, the taxpayer may be eligible to use head of

Military personnel on extended active duty outside the United

household filing status. See Pub. 501 for details.

States are considered to be living in the United States during

Line 3

that duty period.

A kidnapped child may be treated as living with the taxpayer

For purposes of taking the EIC, a social security number (SSN)

for over half the year if the child lived with the taxpayer for over

issued by the Social Security Administration (SSA) is not valid if

half the part of the year before the kidnapping. For details, see

“Not Valid for Employment” is printed on the social security card

Pub. 596.

and the number was issued solely to allow the recipient of the

SSN to apply for or receive a federally funded benefit. If the

Line 12

social security card specifies "Valid for Work Only With DHS

Authorization," the taxpayer can take the EIC as long as the DHS

If you checked “No” on line 9, 10, 11, or 12, but there is more

than one child, complete lines 8 through 14 for the other

(Department of Homeland Security) authorization is still valid.

child(ren) (but for no more than three qualifying children). If the

Any other SSN issued by the SSA is valid for EIC purposes. You

taxpayer does not have a qualifying child, go to Part III to see if

may find it useful to look at the social security card.

the taxpayer can take the EIC for taxpayers who do not have a

Line 8

qualifying child.

Enter only the child’s first name unless more than one child has

Line 13a

the same first name. In that case, enter other identifying

information to distinguish between the two children.

Check “No” if the taxpayer is filing a joint return and the only

other person who could check “Yes” on lines 9, 10, 11, and 12

for the child is the taxpayer's spouse.

Aug 23, 2013

Cat. No. 59407V

Instructions For Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2013

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