Form 8862, Information To Claim Earned Income Credit After Disallowance
If your Earned Income Tax Credit (EIC or EITC) has been reduced or disallowed since 1996 (except for math or clerical errors) and you want to take EIC again, you must complete Form 8862 and attach it to your tax return. But there are two exceptions to filing this form.
Exception 1. Do not file Form 8862 if one of the following applies to you:
- After your EIC was reduced or disallowed in an earlier year and
(a) you filed Form 8862 (or other documents) and your EIC was then allowed, and
(b) your EIC has not been reduced or disallowed again for any reason other than a math or clerical error.
- You are taking the EIC without a qualifying child, and the only reason your EIC was reduced or disallowed in the earlier year was the child listed on Schedule EIC was not your qualifying child.
In either of these cases, you can take the EIC without filing Form 8862 if you meet all the EIC eligibility requirements.
Exception 2. Do not file Form 8862 and do not file to take EIC for:
- Two years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or
- Ten years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.
If you've already gone through the step-by-step interview and want to jump directly to the entry screen for this topic, follow these directions.
- Select Federal Taxes (Personal in the Home & Business edition).
- Select Deductions & Credits, and in the next screen, click I'll choose what I want to work on.
- On the Your Deductions & Credits screen, scroll down to the You and Your Family group.
- Click on the Start/Update button next to the Earned Income Credit (EIC) topic.
- Follow the prompts.