This topic has described how and when taxpayers may claim EIC if it has been disallowed previously.
If a taxpayer's EIC was disallowed as a result of deficiency procedures (not mathematical or clerical errors), the taxpayer must attach Form 8862, Information To Claim Earned Income Credit After Disallowance, to the return to claim the credit again.
A taxpayer who has claimed the EIC due to reckless or intentional disregard of rules or regulations is ineligible to claim the EIC for a subsequent period of two years. A taxpayer who has fraudulently claimed the EIC is ineligible to claim the EIC for a subsequent period of ten years.
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