When does Form 8867 apply to head of household?

Question

AcadiFi · Accepted Answer

Form 8867 can apply to head of household status. Paid preparers must complete the required due diligence workflow for returns or claims involving head of household status and certain credits.

That means the preparer should not only attach or retain the form mechanically. The file should show that the preparer asked reasonable questions, considered whether the information was complete and consistent, followed up on suspicious or incomplete facts, and retained the required records.

```mermaid
flowchart TD
  A["Client claims HOH"] --> B["Ask marital status and household-cost questions"]
  B --> C{"Facts complete and consistent?"}
  C -->|No| D["Make reasonable follow-up inquiries"]
  C -->|Yes| E["Complete Form 8867 workflow"]
  D --> E
  E --> F["Retain records and prepare supported return"]
```

When does Form 8867 apply to head of household?

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