Do I need to file Form 8862 to claim the Earned Income Credit?

You usually need to file Form 8862 if both of the following apply:
  • Your Earned Income Credit was reduced or disallowed for any reason other than a math or clerical error.
  • You now want to take the Earned Income Credit and meet all the requirements.
You don't need to file Form 8862 if any of the following apply:
  • The only reason your credit was disallowed was because of a math or clerical error.
  • After your credit was disallowed in an earlier year:
    • You filed Form 8862 (or other documents) and your credit was then allowed and
    • Your credit has not been reduced or disallowed again for any reason other than a math or clerical error
  • You are taking the Earned Income Credit without a qualifying child and the only reason your Earned Income Credit was disallowed in the earlier year was because the IRS determined that the child was not your qualifying child for the credit.

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