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.
If Form 8867 is added to a self-prepared return and the questions are answered, it cannot be deleted.
Also, if the return is not self-prepared but the questions were answered, the form cannot be deleted even if the taxpayer does not qualify for any of the credits.
Additional Information:
Desktop: Form 8867 - Paid Preparer's Due Diligence Checklist