Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns

Section 70 - Form 8867

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Form 8867, Paid Preparer’s Due Diligence Checklist, is transcribed as Section 70 for Form 1040-NR, and Form 1040-SS. Refer to IRM 3.12.2, Individual Master File Error Resolution General Instructions, for Section 70 invalid conditions and correction procedures. This section is valid only for TY 2016 and later for Form 1040-NR, and Form 1040-SS, and the questions related to Head of Household, Earned Income Credit, and American Opportunity Credit don’t apply to these forms.

Error Record Format, Section 70¶

Section 70 consists of the following fields:

Form 1040-NR

1040-SS

Field Name

Field Location on Form 8867

70COD

CTC ACTC ODC Claimed Indicator

Checkbox

7015

Form 8867 Answers Certification Code

line 15

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Internal Revenue Manual Part 3. Submission Processing

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