Form 8862, Information To Claim Earned Income Credit After Disallowance
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 take the EIC and you meet all the requirements.
Exception 1. 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.
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 take the EIC for the:
- 2 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
- 10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.
Entering Form 8862 in TurboTax?
Don't worry! When you use TurboTax to prepare your taxes, we’ll ask you questions about your Earned Income Credit, figure out how much credit you can claim, and fill in all the right forms for you.
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 the Federal Taxes tab (the Personal tab in the Home & Business edition).
- Select the Deductions & Credits subtab.
- Scroll down the Deductions & Credits screen until you see the You and Your Family group.
- Click on the Start/Update button to the right of the Earned Income Credit (EIC) category.
- Follow the prompts.
If you need to correct or change any information you have entered on your 8862, the steps you take depends on if you have already filed your tax return.
- If you have yet to file your return, simply follow the navigation instructions above, and correct or change your information.
- If you have already filed your return, you will need to amend your return. Please click here for instructions.
For questions about printing, please click here.
If you have questions about the availability of form 8862, please click here.