Form 8867 & supposed "AOTC worksheet"

[BP.]

In the instructions for Form 8867, p. 2, Due Diligence Requirements, Line 2, there's the requirement to complete “the AOTC worksheet in the instructions for Form 8863.”
(Or, of course, our own worksheet with the required info.)

The instructions for Form 8863 contain two worksheets on pp. 7-8. Neither is called “the AOTC worksheet.” There’s the AQEE worksheet and the Credit Limit worksheet. The Form 8863 itself has language referencing the Credit Limit worksheet. I’ll retain some rendition of both worksheets.

Any ideas on determining which worksheet is actually contemplated in these Form 8867 instructions?

[Rapid Robert]

"Any ideas on determining which worksheet is actually contemplated in these Form 8867 instructions? "

Yes. Assume they should have added an "s" (plural) onto the word "worksheet".

There are two worksheets, as you observed. Use either or both as applicable. As the instructions say,

"Completion of these forms, schedules, and worksheets assists you in determining the taxpayer’s eligibility for the credit and the correct amount of the credit."

The focus is not on mechanically filling out a specific worksheet, but in making sure the rules are being followed, and the 8863 worksheets assist with that, as stated in the immediately preceding quote.

Simple.

[BP.]

As the instructions say, "Completion of these forms, schedules, and worksheets assists you in determining the taxpayer’s eligibility for the credit and the correct amount of the credit."

Except there's not a period at the end of the word credit. The sentence continues . . . "and is required under the due diligence requirements set forth in Treasury Regulations."

I read that to mean filling out a specific worksheet is making sure the (due diligence) rules are being followed.

Adding an "s" onto the word worksheet is definitely the way to go.