Tax Prep — Refundable-Credit Due-Diligence (Form 8867)

Industry front door for checklist. This variant only adds domain triggers, a worked example, and industry packs. The reasoning engine is the parent checklist skill — run its Process. Nothing in the parent is modified or duplicated here. Not legal or tax advice. Guardrails reflect general IRS requirements; verify against the current Circular 230, Form 8867 instructions, and IRC §6695(g) before filing.

Activate when: preparing any return claiming EITC, CTC/ACTC/ODC, AOTC, or Head-of-Household status; onboarding a paid-preparer workflow; a reviewer says "did we document due diligence?", "are we 8867-covered?", "EITC audit risk." Do NOT activate when: no refundable credit / HOH is claimed; the return is self-prepared with no paid preparer; the question is purely tax-law calculation (use a calc tool, not this).

Why this variant

The parent checklist turns fuzzy "did we cover everything" into a verifiable gate. Paid-preparer due diligence under IRC §6695(g) is exactly that: a per-credit documented gate whose failure = $635/return (2024, indexed) penalty each. This maps the parent's gate discipline onto the four due-diligence requirements.

Domain inputs → parent's checklist gate

The four §6695(g) requirements become the checklist's items:

1. Completion & submission of Form 8867 for each covered credit.
2. Computation — worksheets/records showing each credit was computed correctly.
3. Knowledge — no info appears incorrect/inconsistent/incomplete; document questions asked.
4. Record retention — keep 8867, worksheets, and the docs relied on (3 years).