Form 8867 is used by paid tax return preparers to meet due diligence requirements when preparing returns or claims for refund involving the Earned Income Credit (EIC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), American Opportunity Tax Credit (AOTC), and the Head of Household (HOH) filing status. This form helps ensure that the preparer has considered all relevant information and has met the necessary requirements to claim these credits or filing status.

Paid tax return preparers who prepare returns or claims for refund involving EIC, CTC, ACTC, AOTC, or HOH filing status.

It serves as a checklist for tax preparers to ensure due diligence when claiming certain tax credits and filing status.

It must be submitted with the taxpayer's return or amended return that claims specific tax credits or filing status.

Only the paid preparer responsible for assessing eligibility needs to complete and submit the form.