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Form 8862

Tax Year 2012

Information to Claim EIC After Disallowance
This worksheet must be filed if the taxpayer wants to claim the Earned Income Credit (EIC) for the current tax year, and the taxpayer's EIC was previously disallowed or reduced for any reason other than a math or clerical error after the year 1996.

 

Exceptions for Filing
The taxpayer does not have to file Form 8862 if either of the following circumstances apply:

  1. After the taxpayer's EIC was reduced or disallowed in an earlier year, the taxpayer filed Form 8862 (or other appropriate documents) and the taxpayer's EIC was allowed, and the taxpayer's EIC has not been reduced or disallowed again for any reason other than a math or clerical error.
  2. The taxpayer is taking the EIC without a qualifying child and the only reason the taxpayer's EIC was reduced or disallowed in the earlier year was because it was determined that a child listed on Schedule EIC was not the taxpayer's qualifying child.

 

The taxpayer cannot claim the EIC under any circumstance, and therefore, should not file Form 8862 if either of the following circumstances apply:

  1. It has not been more than two years since a final determination was made that the taxpayer's error was due to reckless or intentional disregard of the EIC rules, or
  2. It has not been more than 10 years since a final determination was made that the taxpayer's error was due to fraud.

 

See 2011 IRS Pub. 596, Earned Income Credit for more information and details.

Directions
Before this worksheet is completed, see the Schedule EIC article to make sure the taxpayer is eligible for the EIC and to find out whether the taxpayer has a qualifying child.

 

 

Directions for entering the information into the Form 8862 worksheet are as follows:

Part I - General Information for Earned Income Credit (EIC)
Line 2 Incorrectly Reported Income
Select "Yes" if the EIC was reduced or disallowed in a previous tax year only because the earned income or investment income was incorrectly reported.

If "Yes" is selected, the rest of the worksheet does not need to be completed.

 

Otherwise, select "No" and continue entering information into this worksheet.

Line 3 Taxpayer or Spouse Eligible as a Qualifying Child
Select "Yes" if the taxpayer or spouse, if filing jointly, can be claimed as a qualifying child on somebody else's return.

 

If "Yes" is selected, the taxpayer is not eligible for the EIC. Discontinue entering information into this worksheet. 

 

Otherwise, select "No" and continue entering information into this worksheet.

Part II – Filers with a Qualifying Child or Children 
Line 4 Number of Days Child(ren) Lived with Taxpayer
Enter the total number of days each child (in the order as they are entered as dependents) lived with the taxpayer in the United States during the tax year.

 

Temporary absences such as school, work, medical care, or detention in a juvenile facility count as time lived at home.

Line 5 Date Child(ren) Born or Died
Enter the month and date of birth and/or date of death for each child (in the order as they are entered as dependents) if either occurrence happened during the tax year.
Line 6A Child 1 - Primary Address
Enter the first child's primary address where the child lived with the taxpayer during the tax year.

 

Child 1 - Additional Address
Enter any additional addresses where the child lived with the taxpayer during the tax year.

Line 6B Child 2 - Address
Check the box if the second child has the same primary address as the first child. Otherwise, enter the second child's primary address and additional address, if applicable.
Line 6C Child 3 - Address
Check the first box if the third child has the same primary address as the first child, or check the second box if the third child has the same primary address as the second child. Otherwise, enter the third child's primary address and additional address, if applicable.
Line 7 Other Persons Child(ren) Lived With
Select "Yes" if the child or one or more of the children lived with someone other than the taxpayer for more than half of the tax year. Otherwise, select "No".

 

If the taxpayer selects "Yes", enter the remaining information for each child, as applicable.

 

Child 1
Enter the name of the person the first child lived with for more than half of the tax year, and enter that person's relationship to the child.

 

Child 2
Check the box if the second child lived with the same person as entered above for the first child. Otherwise, enter the name of the person the child lived with for more than half of the tax year and enter that person's relationship to the child.

 

Child 3
Check the first box if the third child lived with the same person as entered above for the first child or check the second box if the third child lived with the same person entered above for the second child. Otherwise, enter the name of the person the third child lived with for more than half of the tax year and enter that person's relationship to the child.

 

Other Additional Person Living with Child(ren)
Enter the names and relationships of other persons besides the primary person listed above who also lived with the child for more than half of the year.

Part III - Filers Without a Qualifying Child
Line 8 Number of Days Taxpayer Lived in United States
Enter the number of days the taxpayer lived in the United States during the tax year.

 

  Exception for Members of the Miltary: All time spent on extended active duty outside of the United States is considered as time lived in the United States.  

Line 9 Number of Days Spouse Lived in United States
Enter the number of days the spouse lived in the United States during the tax year.
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