Form 8862

(Rev. December 2012) 

Department of the Treasury 

Internal Revenue Service 

Information To Claim Earned Income Credit 

After Disallowance

▶ Attach to your tax return. 

▶ Information about Form 8862 and its instructions is at www.irs.gov/form8862.

OMB No. 1545-0074 

Attachment 

Sequence No. 43A

Name(s) shown on return Your social security number

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.

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

✓ 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, 2012) . . . . . . . . . . . . ▶

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 taxpayer for the year 

shown on line 1? See the instructions before answering . . . . . . . . . . . . . . . ▶ 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 (184 if the year on line 1 is a leap year) 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 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 page 3. Cat. No. 25145E Form 8862 (Rev. 12-2012)

Child 3 ▶
Form 8862 (Rev. 12-2012) 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 (184 if the year on line 1 is a leap year), stop. You cannot take the EIC. See the

instructions.

9 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 a leap year), stop. You cannot take the EIC. See the

instructions.

Form 8862 (Rev. 12-2012)
Form 8862 (Rev. 12-2012) Page 3 

General Instructions

Future Developments

For the latest information about developments related to Form 

8862 and its instructions, such as legislation enacted after they 

were published, go to www.irs.gov/form8862.

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.

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.

▲!

CAUTION

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.

Line 3

If your filing status is married filing jointly for the year shown on 

line 1, check “No” on line 3.

Also check “No” if you could be claimed as a qualifying child 

of another person for the year shown on line 1 but the other 

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 

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 

EIC or any other refundable credit is claimed on it.

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 

more than half the time he or she was alive during that year,

replace the number entered on line 4 for that child with

“365” ("366" if the year on line 1 is a leap year) 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 2012. 

Your home was in the United States for all of 2012. On line 8, 

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 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.