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Form 8867 Due Diligence — the interactive checklist

Four requirements, four credits, one penalty that scales fast: $650 per failure on returns filed in 2026 (IRC §6695(g), indexed by filing year). Work the checklist, see your exposure, and keep the file the auditor asks for.

IRC §6695(g) · 26 CFR 1.6695-2Free · bilingual product
$0
potential exposure
$650 × credits × returns — what a failed audit of your files could cost.
0 / 4 requirements covered
This checklist proves you know the rule. The PRO tool proves you FOLLOWED it.

LumioTax Due Diligence (8867) documents the four requirements per client — logs your knowledge inquiries with dates, prints the audit-file copy with the 3-year retention statement, bilingual EN/ES.

Open Due Diligence (8867) →

Sources: IRS EITC Central — Completing Form 8867 · IRC §6695(g) · 26 CFR 1.6695-2. Penalty amount indexed by the year the return is FILED ($650 for 2026 filings).