Instructions For Form 8862 - Information To Claim Earned Income Credit After Disallowance - 2002

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Department of the Treasury
Instructions for Form 8862
Internal Revenue Service
(Rev. November 2002)
Information To Claim Earned Income Credit After Disallowance
name and social security number on the statement and
General Instructions
attach it at the end of your return.
Do not use these instructions for a year prior to
Lines 3a and 3b
!
2002. Instead, use the November 2000 revision of
Enter the information in the following order: month, day,
the Instructions for Form 8862.
CAUTION
year —month, day, year.
Example. You are single and are filing Form 8862 for
A Change To Note
2002. Your home was in the United States for all of 2002.
You do not have to file Form 8862 to take the earned
On line 3a, you would enter 01/01/2002 —12/31/2002.
income credit (EIC) for a year after 2001 if:
Members of the Military. If you were on extended
You are taking the EIC without a qualifying child and
active duty outside the United States, your home is
The only reason your EIC was reduced or disallowed
considered to be in the United States during that duty
in the earlier year was because it was determined that a
period. Include your active duty time on line 3a and your
child listed on Schedule EIC was not your qualifying
spouse’s, if applicable, on line 3b. See Pub. 596 for the
child.
definition of extended active duty.
Purpose of Form
Line 6a
You must complete Form 8862 and attach it to your tax
Temporary absences, such as for school, vacation,
return if both of the following apply.
medical care, or detention in a juvenile facility, count as
1. Your EIC was reduced or disallowed for any reason
time lived at home.
other than a math or clerical error for a year after 1996.
Line 7b
2. You now want to claim the EIC.
A student is a person who during any 5 months of the
However, do not file Form 8862 if, after your EIC was
year entered on line 1 —
reduced or disallowed in an earlier year:
Was enrolled as a full-time student at a school or
You filed Form 8862 (or other documents) and your
Took a full-time, on-farm training course given by a
EIC was then allowed and
school or a state, county, or local government agency.
Your EIC has not been reduced or disallowed again for
A school includes technical, trade, and mechanical
any reason other than a math or clerical error.
schools. It does not include on-the-job training courses,
Also, do not file Form 8862 or take the credit:
correspondence schools, or night schools.
For 2 years if it was determined that your error was
due to reckless or intentional disregard of the EIC rules
Line 7c
or
For 10 years if it was determined that you fraudulently
If the child attended more than one school or training
claimed the EIC.
course, attach a statement to your return with the
name(s) of the school or government agency.
You must also attach Schedule EIC to your return
!
Line 7d
if you have a qualifying child or children. In
addition to filing Form 8862 and, if required,
CAUTION
A person is permanently and totally disabled if both of
Schedule EIC, you may be asked to provide other
the following apply.
information before any refund claimed on your return is
1. He or she cannot engage in any substantial gainful
issued. The process of establishing your eligibility to take
activity because of a physical or mental condition.
the EIC will delay your refund.
2. A doctor determines the condition has lasted or can
be expected to last continuously for at least a year or can
Additional Information
lead to death.
For more details on the EIC, including the definition of a
qualifying child and who is eligible to take the EIC, see
Line 7e
your tax return instructions or Pub. 596, Earned Income
Enter the name of the child’s health care provider (such
Credit, for the year for which you are filing Form 8862.
as a physician, registered nurse, clinic, etc.) or social
worker.
Specific Instructions
Line 8a
Check “No” if the only other person is your spouse and
Need More Space for an Item?
you are filing a joint return for the year entered on line 1.
If you do, attach a statement that is the same size as
If you checked “Yes” on line 8a and the child meets
Form 8862. Number each entry on the statement to
the requirements to be a qualifying child of more than
correspond with the line number on Form 8862. Put your
one other person, complete lines 8b and 8c for each
Cat. No. 25343K

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