Do not use these instructions for a year prior to 2002. Instead, use the November 2000 revision of the Instructions for Form
8862.
You must complete Form 8862 and attach it to your tax return if both of the following apply.
- Your EIC was reduced or disallowed for any reason other than a math or clerical error for a year after 1996.
- You now want to claim the EIC.
But do not file Form 8862 if either of the following applies.
- After your EIC was reduced or disallowed in an earlier year (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 because it
was determined that a child listed on Schedule EIC was not your qualifying child.
Also, do not file Form 8862 or take the credit:
- For 2 years if it was determined that your error was due to reckless or intentional disregard of the EIC rules or
- For 10 years if it was determined that you fraudulently claimed the EIC.
You must also attach Schedule EIC to your return if you have a qualifying child or children. In addition to filing Form 8862
and, if required,
Schedule EIC, you may be asked to provide other information before any refund claimed on your return is issued. The process
of establishing your
eligibility to take the EIC will delay your refund.
For more details on the EIC, including the definition of a qualifying child and who is eligible to take the EIC, see your
tax return instructions
or Pub. 596, Earned Income Credit, for the year for which you are filing Form 8862.
