Federal Tax Form 8862 - Info. to Claim EIC After Disallowance Instructions

General Instructions for Form 8862

Purpose of Form

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 claim the EIC and you meet all the requirements.

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 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.

CAUTION: You also must 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.

Additional Information

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 (EIC), for the year for which you are filing Form 8862.

Specific Instructions

Need More Space for an Item?

If you do, attach a statement that is the same size as Form 8862. Number each entry on the statement to correspond with the line number on Form 8862. Put your name and social security number on the statement and attach it at the end of your return.

Lines 4 and 5

Enter the number of days you lived in the United States during the year shown on line 1.

Example. You are single and are filing Form 8862 for 2005. Your home was in the United States for all of 2005. On line 4, you would enter “365.”

Members of the military. If you were on extended active duty outside the United States, your home is considered to be in the United States during that duty period. Include your active duty time on line 4 and your spouse’s, if applicable, on line 5. See Pub. 596 for the definition of extended active duty.

Lines 6 and 7

Temporary absences, such as for school, vacation, medical care, or detention in a juvenile facility, count as time lived at home.

Child born or died. If your child was born or died during the year entered on line 1 and your home was the child’s home for the entire time he or she was alive during that year, replace the number entered on line 6 for that child with “365.”

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.

If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.