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Contents of This Notice - Page 1 of 1

What You'll Need To Do The Next Time
You Claim an Earned Income Credit

Why We're Sending You This Letter

We're sending you this letter because the next time you claim an earned income credit (EIC) with a qualifying child or children, you will need to complete and attach a Form 8862, Information to Claim Earned Income Credit After Disallowance.


We denied the EIC you claimed on your {tax year} income tax return.  As a result, you will not receive an EIC with a qualifying child or children in the future until you prove your eligibility to receive it.

What You Need To Do Now

No action is required right now.  However please read this letter and refer to it the next time you complete a tax return claiming the EIC.

What You Need To Do To Claim The EIC In The Future

To claim an EIC in the future, you must first make sure you are eligible for it.  Please see Publication 596, Earned Income Credit or your tax return instructions for information on how to determine your eligibility.


We want eligible taxpayers to claim the EIC.  However, you should know that if you recklessly or intentionally disregard the EIC rules, we could ban you from claiming an EIC for two years.  We can ban you for ten years if you fraudulently claim an EIC.


Did you know you could claim an EIC without children?  You still may be able to claim an EIC without qualifying children and without attaching a Form 8862.  Publication 596, Earned Income Credit, and your tax return instructions both have more information about how to claim a credit without children.

What We'll Do When We Receive Your Form 8862

When we receive your Form 8862, we will send you a letter requesting additional proof to verify you have a qualifying child or children. We may ask for birth certificates, school records, medical records, or income verification, etc. In the same letter, we'll also give you the name, address, and telephone number of the IRS employee assigned to your case.


You will not receive your EIC until we receive your Form 8862 and any other documents we may request.

What We'll Do When We Receive Your Form 8862

When we receive your Form 8862, we will send you a letter requesting additional proof to verify you have a qualifying child or children. We may ask for birth certificates, school records, medical records, or income verification, etc. In the same letter, we'll also give you the name, address, and telephone number of the IRS employee assigned to your case.


You will not receive your EIC until we receive your Form 8862 and any other documents we may request.

How To Get Help

Our web site at www.irs.gov has copies of Form 8862 and Publication 596 as well as more information about the EIC.


Please call us at the telephone number on the other side of this letter with any questions you may have. You may also write to us at the address on the other side of this letter.


Page Last Reviewed or Updated: 31-Mar-2014