Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. You are required to give us the
information. We need it to ensure that you are complying with these
laws and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue law.
Generally, tax returns and return information are confidential, as
required by Internal Revenue Code section 6103.
The time needed to complete and file this form will vary depending
on individual circumstances. The estimated average time is:
Recordkeeping
|
52 min.
|
Learning about the law or the form
|
7 min.
|
Preparing the form
|
1 hr., 11 min.
|
Copying, assembling, and sending the form to the IRS
|
34 min.
|
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. See the instructions for the tax return with
which this form is filed.
General Instructions
Purpose of Form
You must complete Form 8862 and attach it to your tax
return if both of the following apply.
- Your earned income credit (EIC) was reduced or disallowed
for any reason other than a math or clerical error for a year after
1996.
- You now want to claim the EIC.
However, do not file Form 8862 if, after your EIC was
reduced or disallowed in an earlier year:
- You filed Form 8862 (or other documents) and your EIC was
then allowed and
- Your EIC has not been reduced or disallowed again for any
reason other than a math or clerical error.
Also, do not file Form 8862 or take the credit:
- For 2 years if it was determined that your error was due to
reckless or intentional disregard of the EIC rules
or
- For 10 years if it was determined that you fraudulently
claimed the EIC.
You must also attach Schedule EIC to your return if
you have a qualifying child or children. In addition to filing Form
8862 and, if required, Schedule EIC, you may be asked to provide other
information before any refund resulting from the EIC claimed on your
return is issued.
Additional Information
For more details on the EIC, including the definition of a
qualifying child and who is eligible to take the EIC, see your tax
return instructions or Pub. 596, Earned Income Credit, for
the year for which you are filing Form 8862.
Specific Instructions
Need More Space for an Item?
If you do, attach a statement that is the same size as Form 8862.
Number each entry on the statement to correspond with the line number
on Form 8862. Put your name and social security number on the
statement and attach it at the end of your return.
Lines 3a and 3b
Please enter the information in the following order: month, day,
year - month, day, year.
Example.
You are single and are filing Form 8862 for 2000. Your home was in
the United States for all of 2000. On line 3a, you would enter
01/01/2000 - 12/31/2000.
Members of the Military.
If you were on extended active duty outside the United States, your
home is considered to be in the United States during that duty period.
Include your active duty time on line 3a and your spouse's, if
applicable, on line 3b. See Pub. 596 for the definition of extended
active duty.
Line 5a
Temporary absences, such as for school, vacation, medical care, or
detention in a juvenile facility, count as time lived at home.
Line 6d
Temporary absences, such as for school, vacation, medical care, or
detention in a juvenile facility, count as time lived at home.
Line 7a
Check No if the only other person(s) who lived with the
child was one of the following.
- Your spouse and you are filing a joint return.
- Your other child (or children) who meets the requirements to
be your qualifying child.
If you checked Yes on line 7a and more than one other person
lived with the child, complete lines 7a through 7g, if applicable, for
each additional person. Show the required information on an attached
statement. See Need More Space for an Item? on this page
for details. Also, enter See attached next to line 7a.
Line 7f
If you checked Yes on -
- Line 7b, enter the name and social security number (SSN) of
each parent or grandparent with whom the child lived for more than
half of the year.
- Line 7c, enter the name and SSN of each person who lived
with and cared for the child all year. But if the year
entered on line 1 is after 1999 and you checked No
on line 7d, do not fill in lines 7f through 8e for this
child.
Line 7g
For the definition of modified AGI and how to figure it, see your
tax return instructions or Pub. 596 if the year entered on line 1 is
1997 or 1998. Otherwise, see Pub. 596.
Line 8b
A student is a person who during any 5 months of the
year entered on line 1 -
- Was enrolled as a full-time student at a school or
- Took a full-time, on-farm training course given by a school
or a state, county, or local government agency.
A school includes technical, trade, and mechanical
schools. It does not include on-the-job training courses,
correspondence schools, or night schools.
Line 8c
If the child attended more than one school or training course,
attach a statement to your return with the name(s) of the school or
government agency.
Line 8d
A person is permanently and totally disabled if
both of the following apply.
- He or she cannot engage in any substantial gainful activity
because of a physical or mental condition.
- A doctor determines the condition has lasted and can be
expected to last continuously for at least a year or can lead to
death.
Line 8e
Enter the name of the child's health care provider (such as a
physician, registered nurse, clinic, etc.) or social worker.
First
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