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Who must file Form 8862?

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Question
Who must file Form 8862?

Answer

The IRS requires form 8862 when a taxpayer's EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. Do not file Form 8862 if either of the following applies:

  • Taxpayer filed Form 8862 for another year, their EIC was allowed for that year, and their EIC has not been reduced or disallowed again for any reason other than a math or clerical error.
  • Taxpayer is taking the EIC without a qualifying child and the only reason their EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC was not their qualifying child.

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

  • 2 years after the most recent tax year for which there was a final determination that the taxpayer's EIC claim was due to reckless or intentional disregard of the EIC rules, or
  • 10 years after the most recent tax year for which there was a final determination that the taxpayer's EIC claim was due to fraud.

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Views: 1344 Created on: Jun 15, 2013
Date updated: Aug 06, 2015

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