When You Should Use Form 8862

You must complete Form 8862 and attach it to your tax return if both of the following apply:

1. Your EIC was reduced or disallowed for any reason other than a math or clerical error for a year after 1996. 
2. 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.

Source: Internal Revenue Service

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