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Form 8862 (Rev. 12-2005)

Page

General Instructions

Lines 4 and 5

Enter the number of days you lived in the United States during

Purpose of Form

the year shown on line 1.

You must complete Form 8862 and attach it to your tax return

Example. You are single and are filing Form 8862 for

if both of the following apply.

2005. Your home was in the United States for all of 2005.

1. Your EIC was reduced or disallowed for any reason other

On line 4, you would enter “365.”

than a math or clerical error for a year after 1996.

Members of the military. If you were on extended active duty

2. You now want to claim the EIC and you meet all the

outside the United States, your home is considered to be in

requirements.

the United States during that duty period. Include your active

duty time on line 4 and your spouse’s, if applicable, on line 5.

But do not file Form 8862 if either of the following applies.

● After your EIC was reduced or disallowed in an earlier year

See Pub. 596 for the definition of extended active duty.

(a) you filed Form 8862 (or other documents) and your EIC

Lines 6 and 7

was then allowed, and (b) your EIC has not been reduced or

disallowed again for any reason other than a math or clerical

Temporary absences, such as for school, vacation, medical

error.

care, or detention in a juvenile facility, count as time lived

● You are taking the EIC without a qualifying child and the only

at home.

reason your EIC was reduced or disallowed in the earlier year

Child born or died. If your child was born or died during the

was because it was determined that a child listed on Schedule

year entered on line 1 and your home was the child’s home

EIC was not your qualifying child.

for the entire time he or she was alive during that year,

Also, do not file Form 8862 or take the credit for the:

replace the number entered on line 6 for that child with

● 2 years after the most recent tax year for which there was

“365.”

a final determination that your EIC claim was due to reckless

or intentional disregard of the EIC rules, or

Paperwork Reduction Act Notice. We ask for the information

● 10 years after the most recent tax year for which there was a

on this form to carry out the Internal Revenue laws of the

final determination that your EIC claim was due to fraud.

United States. You are required to give us the information. We

need it to ensure that you are complying with these laws and

You also must attach Schedule EIC to your return if

to allow us to figure and collect the right amount of tax.

you have a qualifying child or children. In addition

You are not required to provide the information requested on

to filing Form 8862 and, if required, Schedule EIC,

CAUTION

a form that is subject to the Paperwork Reduction Act unless

you may be asked to provide other information

the form displays a valid OMB control number. Books or

before any refund claimed on your return is issued. The pro-

records relating to a form or its instructions must be retained

cess of establishing your eligibility to take the EIC will delay

as long as their contents may become material in the

your refund.

administration of any Internal Revenue law. Generally, tax

Additional Information

returns and return information are confidential, as required by

Internal Revenue Code section 6103.

For more details on the EIC, including the definition of a qua-

The average time and expenses required to complete

lifying child and who is eligible to take the EIC, see your tax

and file this form will vary depending on individual

return instructions or Pub. 596, Earned Income Credit (EIC),

circumstances. For the estimated averages, see the

for the year for which you are filing Form 8862.

instructions for your income tax return.

Specific Instructions

If you have suggestions for making this form simpler, we

would be happy to hear from you. See the instructions for your

Need More Space for an Item?

income tax return.

If you do, attach a statement that is the same size as

Form 8862. Number each entry on the statement to corre-

spond 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.

Form 8862 - Information To Claim Earned Income Credit After Disallowance With Instructions - 2005 Page 2

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