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Form 8867, Paid preparer's Earned Income Credit checklist
You'll need to include Form 8867, Paid Preparer's Earned Income Credit Checklist, with the return for both paper and electronic filings. Failure to comply with IRS EITC due diligence requirements may result in a penalty of $500 (increased from $100 in prior years). The application will automatically include Form 8867 with the return when necessary.