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.

The instructions for Forms 1040EZ, 1040A, and 1040 all provide EIC eligibility questions and the EIC Worksheet. Schedule EIC is required for entering qualifying child(ren) information for Forms 1040 and 1040A.

Eligible taxpayers with at least one qualifying child can choose to receive a portion of the credit in advance throughout the year by submitting a completed Form W-5 to their employer. The AEIC payments are reported to the taxpayer in box 9 of Form W-2, and are entered on Form 1040A or Form 1040.