Refundable Credits: Build Better Due Diligence Habits

Paid preparers must complete and submit Form 8867 when applicable to returns claiming EITC, CTC/ACTC/ODC, AOTC, or Head of Household filing status. Depending on the claim, related forms include Schedule EIC, Schedule 8812, and Form 8863. Completing the checklist alone is not enough: ask follow-up questions when information appears incomplete or inconsistent, document the answers, and retain the required supporting records. Build a reviewer checkpoint into your software workflow so uncertain eligibility questions are resolved before transmission.