Form 8862 IRS: How to Get Your Earned Income Credit Reinstated

If the IRS has told you that you can’t claim the Earned Income Credit (EIC) again until you file Form 8862, this form is your way to ask them to let you claim the credit again in a future year. You typically file Form 8862 with your tax return, not by itself, to show that you now meet the rules after a prior denial or disallowance of the credit.

What Form 8862 Is (And When You Actually Need It)

Form 8862, “Information To Claim Certain Credits After Disallowance,” is used when the IRS previously disallowed your Earned Income Credit (and sometimes certain other credits) and now requires extra information before letting you claim it again. Most people run into this for the Earned Income Credit (EIC).

You typically have to file Form 8862 if:

• The IRS denied or reduced your EIC in a prior year after reviewing your return, and
• The IRS said in a notice or letter that you must file Form 8862 to claim the EIC again.

You generally do not need Form 8862 just because your refund was adjusted for math errors or because you chose not to claim the credit in a prior year.

Key terms to know:

• EIC (Earned Income Credit) — A refundable tax credit for certain workers with low to moderate income, often larger for those with qualifying children.
• Disallowance — The IRS officially denies or removes a credit after reviewing your return, not just fixing a math error.
• Qualifying child — A child who meets IRS rules for relationship, age, residency, and support to be counted for EIC.
• CP or LTR notice — Codes at the top of IRS letters (like “CP75” or “LTR 105C”) that show the type of IRS notice you received.

Where You Deal With Form 8862 in the Real System

Form 8862 is handled by the Internal Revenue Service (IRS), usually through:

• The IRS tax processing system when you e-file or mail your tax return with Form 8862 attached.
• The IRS customer service line or a local IRS Taxpayer Assistance Center (TAC) if you need clarification on a notice or status.

You cannot submit Form 8862 alone through a random website or to your state tax agency. The correct path is through your federal income tax return filed with the IRS, either electronically (using approved tax software or a preparer) or by mail.

Concrete next action you can take today:
Locate the IRS notice that told you your EIC was disallowed and that you must file Form 8862. This notice usually explains which tax year was disallowed and sometimes how long the disallowance lasts (for example, 2 years or 10 years if the IRS found reckless or fraudulent behavior).

Once you have that notice in front of you, you can accurately answer questions on Form 8862 about the prior year and the reason for disallowance.

What You Need to Prepare Before Filling Out Form 8862

Before you start the form, gather details about your current year and the prior disallowed year so you can show that you now meet the rules. Tax rules and forms can change and may vary depending on your situation, but these items are commonly needed.

Documents you’ll typically need:

• Prior IRS notice or letter about your EIC disallowance (for example, a CP75 or similar letter that explains why the credit was denied).
• Proof of where your child lived during the year (school or medical records, daycare records, or other documents that show your child’s address and dates).
• Income records such as W‑2s, 1099s, or self-employment records that match what you will report on your tax return.

You might also find it helpful to have:

• Your prior-year tax return where the EIC was denied.
• Social Security cards or numbers for everyone on the return.
• Any court orders or custody agreements if child custody is complicated.

These documents are not mailed with Form 8862 in most cases, but they are often requested later if the IRS decides to review or audit your claim again.

Step-by-Step: How to File Form 8862 With Your Tax Return

1. Confirm That You Are Required to File Form 8862

Read your IRS letter to confirm it explicitly says you must file Form 8862 before you can claim the EIC again. If you never received a formal disallowance—only a small adjustment or math correction—you may not need it.

If you’re unsure, you can call the IRS customer service number listed on your notice and say:
“I received a notice disallowing my Earned Income Credit. Can you tell me if I’m required to file Form 8862 to claim EIC for this year?”

2. Make Sure You Actually Qualify for the EIC Now

Before filling Form 8862, check whether you meet the current year rules:

• You have earned income from work or self-employment (not just unemployment or Social Security).
• Your filing status (for example, single, head of household, married filing jointly) is allowed for EIC.
• If claiming children, they meet age, relationship, residency, and SSN rules.
• Your investment income is under the listed limit for the tax year.

If you do not qualify for the EIC this year, you don’t file Form 8862 just to get it considered; you simply don’t claim the credit.

3. Complete Form 8862 (Information Section)

Obtain the latest Form 8862 and its instructions from the official IRS website or approved tax software. Answer the questions about:

• The tax year for which the EIC was previously disallowed.
• Whether the disallowance was due to reckless or intentional disregard or fraud (your prior notice usually states this).
• Whether you are now claiming the same credit and if you are claiming it with or without a qualifying child.

Be consistent with what your prior IRS letter says. If you cannot tell from the letter, this is a good reason to call the IRS or talk with a qualified tax professional.

4. Attach Form 8862 to Your Tax Return

You typically must file Form 8862 together with the tax return where you are again claiming the EIC. You do not usually mail it by itself.

• If you use tax software, it often asks if your EIC was previously disallowed and will generate Form 8862 for you if you answer “yes.”
• If you paper file, print Form 8862, complete it, and attach it behind your Form 1040 and schedules.

Next action:
File your tax return with Form 8862 attached through an official channel — either by e‑file using recognized software or by mailing it to the IRS address for your area.

5. What to Expect After You File

After you submit your return with Form 8862:

• The IRS processing center reviews your return and the information on Form 8862.
• In many cases, the credit is processed normally, but sometimes your return is flagged for further review or audit, especially if there was a serious problem before.
• You may receive a follow-up letter asking for proof of your child’s residency, relationship, or your income records before the IRS releases your refund.

The timing and outcome are not guaranteed; if the IRS needs more information, your refund (including the EIC) can be delayed until they finish their review.

Real-World Friction to Watch For

Real-world friction to watch for
A frequent snag is that the IRS sends a follow-up letter asking for proof of your child’s residency or relationship, and the taxpayer no longer has school or medical records that clearly show both the child’s name and the taxpayer’s address for most of the year. To avoid long delays or a second disallowance, contact the school, doctor, or agency now and request replacement records that show this information for the tax year in question, so you can respond quickly if the IRS asks.

How to Get Legitimate Help and Avoid Scams

Because Form 8862 involves tax credits and refunds, it is a target for scams and shady “refund shops.” When looking for help:

• Use only official IRS resources (websites or publications ending in .gov) for the actual form and instructions.
• For in-person help, contact an IRS Taxpayer Assistance Center or a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site, which typically help eligible taxpayers complete returns accurately at no or low cost.
• If you hire a paid tax preparer, choose one registered with the IRS who will sign your return and not base their fee on a percentage of your refund.

Be cautious of anyone who:

• Promises you a “guaranteed” large EIC refund regardless of your situation.
• Offers to file Form 8862 or claim EIC using someone else’s children or addresses.
• Asks you to deposit your refund into their account first.

Never send your Social Security number, tax documents, or IRS letters to people or websites you do not trust, and do not assume any site that offers tax help is official unless it clearly shows a .gov address. You cannot file Form 8862 or check your refund status through general information sites like HowToGetAssistance.org; you must do that through IRS-approved channels.

Once you have your prior IRS notice, supporting documents, and current tax information together, your next official step is to complete Form 8862 accurately and submit it with your current-year tax return through an approved filing method, then watch for any follow-up correspondence from the IRS and respond by the deadline listed in any letter you receive.