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My EITC was Disallowed Previously and Now I Want To Claim EITC

If your EITC was disallowed by IRS, you must complete and file the Form 8862, Information to Claim Earned Income Credit After Disallowance (Form 8862 also available in Spanish), with  your tax return if both of the following are true:

Your EITC was reduced or disallowed for any reason other than a math or clerical error

AND

  • Now you meet all the requirements and want to take the EITC for this tax year


You do NOT have to complete or file Form 8862 if you meet all the EITC requirements and one of the following is true:

 

  • You are taking the EITC without a qualifying child and the only reason we reduced or disallowed your EITC in an earlier year is we determined the child listed on your Schedule EIC was not your qualifying child

OR

  • You received a CP 74 notice or letter from IRS saying you are recertified 

Do Not File Form 8862 or Take the EITC for:

  • 2 years after the most recent tax year that the we made a final determination that your EITC claim was due to reckless or intentional disregard of the EITC rules

OR

  • 10 years after the most recent tax year that we made a final determination that your EITC claim was due to fraud.
Page Last Reviewed or Updated: 16-Feb-2016