When does Form 8867 due diligence matter in a return review?

Form 8867 matters when the paid preparer is subject to heightened due diligence for specified credits or filing statuses. In a review, the point is not just whether the form printed. The file should show that the preparer asked appropriate questions, followed up on inconsistent or incomplete information, and retained the required records.

For example, if a taxpayer claims head of household and child-related credits, a reviewer should expect support for the qualifying person, residence, support, relationship, and any facts that looked inconsistent. A completed form without supporting inquiry can leave the due-diligence control weak.