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Information to Claim Earned Income Credit After Disallowance - Form 8862

Form 8862 allows those taxpayers who had their Earned Income Credit (EIC) reduced or disallowed after 1996 to claim the credit once again if they now meet all the requirements.

Before you file Form 8862, check the requirements for the Earned Income Credit to make sure you currently qualify for it. If you have a qualifying child, confirm that the child is in fact a qualifying child and complete Schedule EIC before this form.

You do not need to file Form 8862 and can still claim the Earned Income Credit if

  • Your EIC was reduced or disallowed due to a math or clerical error.
  • You have already filed Form 8862 since your EIC was reduced or disallowed and have since had your EIC reinstated.
  • Your EIC was reduced or disallowed because you were falsely claiming a qualifying child but you are now taking the EIC without a qualifying child


  • You do not need to file Form 8862 and cannot take the Earned Income Credit for

  • Two years following the determination that your EIC claim was due to reckless or intentional disregard for the EIC rules
  • Ten years following the determination that your EIC claim was due to fraud