Department of the Treasury
Instructions for Form 8862
Internal Revenue Service
(Rev. November 2003)
Information To Claim Earned Income Credit After Disallowance
Lines 3a and 3b
General Instructions
Enter the information in the following order: month, day,
year —month, day, year.
Do not use these instructions for a year prior to
!
2002. Instead, use the November 2000 revision of
Example. You are single and are filing Form 8862 for
the Instructions for Form 8862.
2003. Your home was in the United States for all of 2003.
CAUTION
On line 3a, you would enter 01/01/2003 —12/31/2003.
Purpose of Form
Members of the Military. If you were on extended
active duty outside the United States, your home is
You must complete Form 8862 and attach it to your tax
considered to be in the United States during that duty
return if both of the following apply.
period. Include your active duty time on line 3a and your
1. Your EIC was reduced or disallowed for any reason
spouse’s, if applicable, on line 3b. See Pub. 596 for the
other than a math or clerical error for a year after 1996.
definition of extended active duty.
2. You now want to claim the EIC.
Line 6a
But do not file Form 8862 if either of the following
applies.
Temporary absences, such as for school, vacation,
•
After your EIC was reduced or disallowed in an earlier
medical care, or detention in a juvenile facility, count as
year (a) you filed Form 8862 (or other documents) and
time lived at home.
your EIC was then allowed and (b) your EIC has not
been reduced or disallowed again for any reason other
Line 7b
than a math or clerical error.
A student is a person who during any 5 months of the
•
You are taking the EIC without a qualifying child and
year entered on line 1 —
•
the only reason your EIC was reduced or disallowed in
Was enrolled as a full-time student at a school or
•
the earlier year was because it was determined that a
Took a full-time, on-farm training course given by a
child listed on Schedule EIC was not your qualifying
school or a state, county, or local government agency.
child.
A school includes technical, trade, and mechanical
Also, do not file Form 8862 or take the credit:
schools. It does not include on-the-job training courses,
•
For 2 years if it was determined that your error was
correspondence schools, or night schools.
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
!
if you have a qualifying child or children. In
Line 7d
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
name and social security number on the statement and
additional person. Show the required information on an
attach it at the end of your return.
attached statement. See Need More Space for an Item?
Cat. No. 25343K