8862 OMB No. 1545-0074

Information To Claim Earned Income Credit

After Disallowance

Department of the Treasury

Internal Revenue Service

Attachment

© Attach to your tax return. Sequence No. 43A

For Paperwork Reduction Act Notice, see back of form. Cat. No. 25145E Form 8862 (Rev. 1-2009)

© See instructions on back.

Name(s) shown on return Your social security number

(Rev. January 2009)

Form

Part I All Filers

1

Yes

Enter the year for which you are filing this form (for example, 2008) ©

If the only reason your EIC was reduced or disallowed in the earlier year was because you incorrectly

reported your earned income or investment income, check “Yes.” Otherwise, check “No” ©

2

No

Filers Without a Qualifying Child

3

Part II

Caution. If you checked “Yes,” stop. Do not fill in the rest of this form. But you must attach it to your tax return to take

the EIC. If you checked “No,” continue.

Could you (or your spouse if filing jointly) be claimed as a qualifying child of another person for the

year shown on line 1? ©

Part III Filers With a Qualifying Child or Children

b

a Other person living with child 1:

Before you begin: See your tax return instructions or Pub. 596, Earned Income Credit (EIC), for the year for which you are

filing this form to make sure you can take the earned income credit (EIC) and to find out who is a

qualifying child.

u

Do not file this form if you are taking the EIC without a qualifying child and the only reason your EIC

was reduced or disallowed in the earlier year was because it was determined that a child listed on

Schedule EIC was not your qualifying child.

u

u If you have a qualifying child, complete Schedule EIC before you fill in this form.

Yes No

Caution. If you checked “Yes,” stop. You cannot take the EIC. If you checked “No,” continue.

4 Enter the number of days during the year shown on line 1 that you lived in the United States ©

Caution. If you entered less than 183 (184 if the year on line 1 is 2008), stop. You cannot take the EIC. See the instructions.

5 If married filing a joint return, enter the number of days during the year shown on line 1 that your spouse 

lived in the United States ©

Caution. If you entered less than 183 (184 if the year on line 1 is 2008), stop. You cannot take the EIC. See the instructions.

Note. Child 1 and Child 2 are the same children you listed as Child 1 and Child 2 on Schedule EIC for the year shown on line 1 above.

6 Enter the number of days each child lived with you in the United States during the year shown on line 1 above:

a Child 1 © Child 2 ©

Caution. If you entered less than 183 for either child (184 if the year on line 1 is 2008), you cannot take the EIC based on

that child, unless the special rule for a child who was born or died during the year shown on line 1 applies. See the

instructions.

If your child was born or died during the year shown on line 1, enter the month and day the child was born and/or died.

Otherwise, skip this line.

7

a Child 1 © (1) Month and day of birth (MM/DD) ©

b

Enter the address where you and the child lived together during the year shown on line 1. If you lived with the child at more 

than one address during the year, attach a list of the addresses where you lived:

8

a Child 1 © Number and street 

City or town, state, and ZIP code 

b Child 2 © If same as shown for child 1, check this box. © Otherwise, enter below:

Number and street 

Name 

9 Did any other person (except your spouse, if filing jointly, and your dependents under age 19) live with

child 1 or child 2 for more than half the year shown on line 1? ©

If “Yes,” enter that person’s name and relationship to the child below. If more than one other person

lived with the child for more than half the year, attach a list of each person’s name and relationship to

the child:

Relationship to child 1 

Other person living with child 2:

Name 

Relationship to child 2 

If same as shown for child 1, check this box. © Otherwise, enter below:

Caution. The IRS may ask you to provide additional information to verify your eligibility to claim the EIC.

Child 2 © (1) Month and day of birth (MM/DD) ©

(2) Month and day of death (MM/DD) ©

(2) Month and day of death (MM/DD) ©

/

/

/

/

Yes No

City or town, state, and ZIP code 

b
Form 8862 (Rev. 1-2009) Page 2

General Instructions

Purpose of Form

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

if both of the following apply.

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

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

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

requirements.

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

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

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

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

disallowed again for any reason other than a math or clerical

error.

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

reason your EIC was reduced or disallowed in the earlier year

was because it was determined that a child listed on Schedule

EIC was not your 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 your 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 your EIC claim was due to fraud.

You also must attach Schedule EIC to your return if

you have a qualifying child or children. In addition

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

you may be asked to provide other information

before any refund claimed on your return is issued. The process of establishing your eligibility to take the EIC will delay

your refund.

Additional Information

For more details on the EIC, including the definition of a qualifying child and who is eligible to take the EIC, see your tax

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

for the year for which you are filing Form 8862.

Specific Instructions

Need More Space for an Item?

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

Form 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.

Lines 4 and 5

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

the year shown on line 1.

Example. You are single and are filing Form 8862 for

2008. Your home was in the United States for all of 2008.

On line 4, you would enter “366.”

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

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

the United States during that duty period. Include your active

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

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

Lines 6 and 7

Temporary absences, such as for school, vacation, medical

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

at home.

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

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

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

replace the number entered on line 6 for that child with

“365” (“366” if the year on line 1 is 2008).

Paperwork Reduction Act Notice. We ask for the information 

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 to ensure that you are complying with these laws and

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

You are not required to provide the information requested on

a form that is subject to the Paperwork Reduction Act unless

the form displays a valid OMB control number. Books or

records relating to a form or its instructions must be retained

as long as their contents may become material in the

administration of any Internal Revenue law. Generally, tax

returns and return information are confidential, as required by

Internal Revenue Code section 6103.

The average time and expenses required to complete

and file this form will vary depending on individual

circumstances. For the estimated averages, see the

instructions for your income tax return.

If you have suggestions for making this form simpler, we

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

income tax return.

CAUTION
Form 8862

(Rev. December 2009) 

Department of the Treasury 

Internal Revenue Service 

Information To Claim Earned Income Credit 

After Disallowance

© Attach to your tax return. © See instructions on back.

OMB No. 1545-0074 

Attachment 

Sequence No. 43A

Name(s) shown on return Your social security number

Before you begin: u See your tax return instructions or Pub. 596, Earned Income Credit (EIC), for the year for which you are filing 

this form to make sure you can take the earned income credit (EIC) and to find out who is a qualifying child.

u If you have a qualifying child, complete Schedule EIC before you fill in this form.

u Do not file this form if you are taking the EIC without a qualifying child and the only reason your EIC was 

reduced or disallowed in the earlier year was because it was determined that a child listed on Schedule 

EIC was not your qualifying child.

Part I All Filers

1 Enter the year for which you are filing this form (for example, 2009) . . . . . . . . . . . . ©

2 If the only reason your EIC was reduced or disallowed in the earlier year was because you incorrectly 

reported your earned income or investment income, check “Yes.” Otherwise, check “No” . . . . © Yes No

Caution. If you checked “Yes,” stop. Do not fill in the rest of this form. But you must attach it to your tax return to take the

EIC. If you checked “No,” continue.

3 Could you (or your spouse if filing jointly) be claimed as a qualifying child of another person for the year 

shown on line 1? . . . . . . . . . . . . . . . . . . . . . . . . . . . . © Yes No

Caution. If you checked “Yes,” stop. You cannot take the EIC. If you checked “No,” continue.

Part II Filers With a Qualifying Child or Children

Note. Child 1, Child 2, and Child 3 are the same children you listed as Child 1, Child 2, and Child 3 on Schedule EIC for the year 

shown on line 1 above.

4 Enter the number of days each child lived with you in the United States during the year shown on line 1 above:

a Child 1 © b Child 2 © c Child 3 ©

Caution. If you entered less than 183 for any child, you cannot take the EIC based on that child, unless the special rule for a 

child who was born or died during the year shown on line 1 applies. See the instructions.

5 If your child was born or died during the year shown on line 1, enter the month and day the child was born and/or died. 

Otherwise, skip this line.

a Child 1 © (1) Month and day of birth (MM/DD) © / (2) Month and day of death (MM/DD) © /

b Child 2 © (1) Month and day of birth (MM/DD) © / (2) Month and day of death (MM/DD) © /

c Child 3 © (1) Month and day of birth (MM/DD) © / (2) Month and day of death (MM/DD) © /

6 Enter the address where you and the child lived together during the year shown on line 1. If you lived with the child at more 

than one address during the year, attach a list of the addresses where you lived:

a Child 1 © Number and street 

City or town, state, and ZIP code 

b Child 2 © If same as shown for child 1, check this box. © Otherwise, enter below:

Number and street 

City or town, state, and ZIP code 

c Child 3 © If same as shown for child 1, check this box. © Or if same as shown for child 2 (and

this is different from address shown for child 1), check this box. © Otherwise, enter below:

Number and street 

City or town, state, and ZIP code 

7 Did any other person (except your spouse, if filing jointly, and your dependents under age 19) live with

child 1, child 2, or child 3 for more than half the year shown on line 1? . . . . . . . . . . . © Yes No

If “Yes,” enter that person’s name and relationship to the child below. If more than one other person lived

with the child for more than half the year, attach a list of each person’s name and relationship to the child:

a Other person living with child 1: Name 

Relationship to child 1 

b Other person living with child 2: If same as shown for child 1, check this box. © Otherwise, enter below:

Name 

Relationship to child 2 

c Other person living with child 3: If same as shown for child 1, check this box. © Or if same as shown

for child 2 (and this is different from the person living with child 1), check this box. ©

Otherwise, enter below:

Name 

Relationship to child 3

Caution. The IRS may ask you to provide additional information to verify your eligibility to claim the EIC.

For Paperwork Reduction Act Notice, see back of form. Cat. No. 25145E Form 8862 (Rev. 12-2009)
Form 8862 (Rev. 12-2009) Page 2 

Part III Filers Without a Qualifying Child

8 Enter the number of days during the year shown on line 1 that you lived in the United States . . . ©

Caution. If you entered less than 183, stop. You cannot take the EIC. See the instructions.

9

Caution. If you entered less than 183, stop. You cannot take the EIC. See the instructions.

General Instructions

Purpose of Form

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

both of the following apply.

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

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

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

requirements.

Exception 1. Do not file Form 8862 if either of the following 

applies.

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

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

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

disallowed again for any reason other than a math or clerical

error.

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

reason your EIC was reduced or disallowed in the earlier year

was because it was determined that a child listed on Schedule

EIC was not your qualifying child.

In either of these cases, you can take the EIC without filing 

Form 8862 if you meet all the EIC eligibility requirements.

Exception 2. Do not file Form 8862 and do not take the EIC for 

the:

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

final determination that your 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 your EIC claim was due to fraud.

¶!

CAUTION

You also must attach Schedule EIC to your return if 

you have a qualifying child or children. In addition to 

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

may be asked to provide other information before any 

refund claimed on your return is issued. The process of 

establishing your eligibility to take the EIC will delay your refund.

Additional Information

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

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

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

the year for which you are filing Form 8862.

Specific Instructions

Need More Space for an Item?

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

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.

Lines 4 and 5

Temporary absences, such as for school, vacation, medical 

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

home.

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

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

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

number entered on line 4 for that child with “365” and complete 

line 5.

Lines 8 and 9

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

the year shown on line 1.

Example. You are single and are filing Form 8862 for 2009. 

Your home was in the United States for all of 2009. On line 8, 

you would enter “365.”

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

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

United States during that duty period. Include your active duty 

time on line 8 and your spouse’s, if applicable, on line 9. See 

Pub. 596 for the definition of extended active duty.

Paperwork Reduction Act Notice. We ask for the information 

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 

to ensure that you are complying with these laws and to allow 

us to figure and collect the right amount of tax.

You are not required to provide the information requested on 

a form that is subject to the Paperwork Reduction Act unless 

the form displays a valid OMB control number. Books or 

records relating to a form or its instructions must be retained as 

long as their contents may become material in the 

administration of any Internal Revenue law. Generally, tax 

returns and return information are confidential, as required by 

Internal Revenue Code section 6103.

The average time and expenses required to complete and file 

this form will vary depending on individual circumstances. For 

the estimated averages, see the instructions for your income tax 

return.

If you have suggestions for making this form simpler, we 

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

income tax return.

If married filing a joint return, enter the number of days during the year shown on line 1 that your spouse 

lived in the United States . . . . . . . . . . . . . . . . . . . . . . . . . . ©