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

Line 13c

Line 23

If you checked “Yes” on line 13a, the child meets the conditions

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

to be a qualifying child of both the taxpayer and at least one

Lines 24 and 25

other person. However, only one of those persons can treat the

child as a qualifying child and take, if otherwise eligible, all of the

If a reasonable and well-informed tax return preparer

following tax benefits using that child: the child’s dependency

knowledgeable in the law would conclude that any information

exemption, the child tax credit, head of household filing status,

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

the credit for child and dependent care expenses, the exclusion

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

for dependent care benefits, and the EIC. The other person(s)

must ask the taxpayer reasonable questions to get information

cannot take the EIC for people who do not have a qualifying

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

child. In addition, the other person cannot take any of the six tax

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

benefits just listed unless he or she has a different qualifying

how you meet your knowledge requirement.

child. (There is an exception to this rule if the special rule for

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

divorced or separated parents applies, because the

to ask any additional questions because you were not given any

noncustodial parent can claim an exemption and the child tax

information that appeared to be incorrect, inconsistent, or

credit for the child; see Rule 9 in Pub. 596.)

incomplete.

Tiebreaker rules. To determine which person can treat the

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

child as a qualifying child, the following tiebreaker rules apply.

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

If only one of the persons is the child's parent, the child is

or (c)) is “No,” check “No.”

treated as the qualifying child of the parent.

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

If the parents file a joint return together and can claim the child

apply.”

as a qualifying child, the child is treated as the qualifying child of

the parents.

Otherwise, check “Yes.”

If the parents do not file a joint return together but both

Lines 26 and 27

parents claim the child as a qualifying child, the IRS will treat the

child as the qualifying child of the parent with whom the child

You must keep copies of any documents provided by the

lived for the longer period of time during the year. If the child

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

lived with each parent for the same amount of time, the IRS will

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

treat the child as the qualifying child of the parent who had the

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

higher adjusted gross income (AGI) for the year.

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

If no parent can claim the child as a qualifying child, the child

is treated as the qualifying child of the person who had the

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

highest AGI for the year.

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

If a parent can claim the child as a qualifying child but no

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

parent does so claim the child, the child is treated as the

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

qualifying child of the person who had the highest AGI for the

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

year, but only if that person's AGI is higher than the highest AGI

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

of any of the child’s parents who can claim the child.

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

Subject to the rules just described, the taxpayer and the other

sheet of paper.

person(s) may be able to choose which of them treats the child

as a qualifying child. If the taxpayer allows another person to

Document Retention

treat the child as a qualifying child, check “No” on line 13c. For

examples and details, see Pub. 596.

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

In many cases, the taxpayer should be able to tell you

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

whether his or her AGI is higher than the AGI of the child’s

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

parents or other person.

the following dates that apply.

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

Line 14

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

See the line 3 instructions for the definition of a valid SSN. If the

preparer electronically filing the return).

child does not have a valid SSN because he or she was born

The date the return was presented to the taxpayer for

and died during the year, check “Yes.”

signature (if you are a signing tax return preparer not

electronically filing the return).

Line 17

The date you submitted to the signing tax return preparer the

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

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

joint return) was born after December 31, 1948, and before

nonsigning tax return preparer).

January 2, 1989.

These records may be kept on paper or electronically in the

manner described in Revenue Procedure 97-22 (or later

If the taxpayer's spouse died in 2013, see Pub. 596 before

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

you answer.

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.

-2-

Instructions For Form 8867 - Paid Preparer'S Earned Income Credit Checklist - 2013 Page 2

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