Form 8862 - Information To Claim Earned Income Credit After Disallowance Page 3
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Form 8862 (Rev. 12-2012)
Page
General Instructions
Line 3
If your filing status is married filing jointly for the year shown on
Future Developments
line 1, check “No” on line 3.
For the latest information about developments related to Form
Also check “No” if you could be claimed as a qualifying child
8862 and its instructions, such as legislation enacted after they
of another person for the year shown on line 1 but the other
were published, go to
person is not required to file, and is not filing, a tax return for
that year or is filing it only as a claim for refund. A claim for
Purpose of Form
refund is a return filed only to get a refund of withheld income
tax or estimated tax paid. A return is not a claim for refund if the
You must complete Form 8862 and attach it to your tax return if
EIC or any other refundable credit is claimed on it.
both of the following apply.
1. Your EIC was reduced or disallowed for any reason other
Lines 4 and 5
than a math or clerical error for a year after 1996.
Temporary absences, such as for school, vacation, medical
2. You now want to take the EIC and you meet all the
care, or detention in a juvenile facility, count as time lived at
requirements.
home.
Exception 1. Do not file Form 8862 if either of the following
Child born or died. If your child was born or died during the
applies.
year entered on line 1 and your home was the child’s home for
• After your EIC was reduced or disallowed in an earlier year (a)
more than half the time he or she was alive during that year,
you filed Form 8862 (or other documents) and your EIC was
replace the number entered on line 4 for that child with
then allowed, and (b) your EIC has not been reduced or
“365” ("366" if the year on line 1 is a leap year) and complete
disallowed again for any reason other than a math or clerical
line 5.
error.
Lines 8 and 9
• You are taking the EIC without a qualifying child and the only
reason your EIC was reduced or disallowed in the earlier year
Enter the number of days you lived in the United States during
was because it was determined that a child listed on Schedule
the year shown on line 1.
EIC was not your qualifying child.
Example. You are single and are filing Form 8862 for 2012.
Your home was in the United States for all of 2012. On line 8,
In either of these cases, you can take the EIC without filing
you would enter “366.”
Form 8862 if you meet all the EIC eligibility requirements.
Members of the military. If you were on extended active duty
Exception 2. Do not file Form 8862 and do not take the EIC for
outside the United States, your home is considered to be in the
the:
United States during that duty period. Include your active duty
• 2 years after the most recent tax year for which there was a
time on line 8 and your spouse’s, if applicable, on line 9. See
final determination that your EIC claim was due to reckless or
Pub. 596 for the definition of extended active duty.
intentional disregard of the EIC rules, or
• 10 years after the most recent tax year for which there was a
Paperwork Reduction Act Notice. We ask for the information
final determination that your EIC claim was due to fraud.
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
▲
You also must attach Schedule EIC to your return if
!
to ensure that you are complying with these laws and to allow
you have a qualifying child or children. In addition to
us to figure and collect the right amount of tax.
filing Form 8862 and, if required, Schedule EIC, you
CAUTION
You are not required to provide the information requested on
may be asked to provide other information before any
a form that is subject to the Paperwork Reduction Act unless
refund claimed on your return is issued. The process of
the form displays a valid OMB control number. Books or
establishing your eligibility to take the EIC will delay your refund.
records relating to a form or its instructions must be retained as
Additional Information
long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
For more details on the EIC, including the definition of a
returns and return information are confidential, as required by
qualifying child and who is eligible to take the EIC, see your tax
Internal Revenue Code section 6103.
return instructions or Pub. 596, Earned Income Credit (EIC), for
The average time and expenses required to complete and file
the year for which you are filing Form 8862.
this form will vary depending on individual circumstances. For
Specific Instructions
the estimated averages, see the instructions for your income tax
return.
Need More Space for an Item?
If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for your
If you do, attach a statement that is the same size as Form
income tax return.
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.
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