Paid preparers of federal income tax returns or claims involving the earned income credit (EIC), child tax credit (CTC), additional child tax credit (ACTC), credit for other dependents (ODC), American opportunity tax credit (AOTC), and/or head of household (HOH) filing status must meet due diligence requirements in determining the taxpayer's eligibility for, and the amount of, the credit and filing status.
Once Form 8867 has been added to the return and its questions are answered, it cannot be deleted. This is true whether the return is marked as self-prepared as well as if the taxpayer no longer qualifies for any of the credits that give rise to the form.
Additional Information:
Desktop: Form 8867 - Paid Preparer's Due Diligence Checklist