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Taxpayers whose earned income credit was disallowed for any year after 1996 as a result of deficiency procedures cannot claim the earned income credit again unless they complete and attach Form 8862, Information To Claim Earned Income Credit After Disallowance, to their return. Without Form 8862, the EIC claim will be automatically denied.
However, if the credit was disallowed in the earlier year merely because of a mathematical or clerical error, the taxpayer should submit the EIC claim without Form 8862.
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A deficiency procedure occurs when the IRS questions the taxpayer's eligibility for the earned income credit for reasons other than a mathematical or clerical error. For more information on deficiency procedures, see Publication 596, Earned Income Credit. |
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