Preparers are subject to a $500 penalty per return for not submitting or attaching Form 8867, the Paid Preparer's Earned Income Credit Checklist, with electronic and paper EITC returns or claims for refund.
The IRS is sending these preparers Letter 4989, which orders them to immediately begin submitting the required forms. The agency also tells these practitioners that it can also consider revoking their Authorized IRS e-file Provider status for continued failure to comply.