The Earned Income Tax Credit (EIC) is a refundable tax credit
that reduces or eliminates the tax paid by low-income workers.
Tax year 2012 maximum credit:
Disallowance of EIC is usually due to math or clerical errors,
reckless or intentional disregard of EIC rules, and fraud. If you
have been disallowed for any reason other than a math or clerical
error, you must file Form 8862 before claiming EIC again.
If you have been disallowed due to math or clerical errors for
any year after 1996, it is not necessary to file Form 8862 with
your tax return.
If you have been disallowed due to reckless or intentional
disregard of EIC rules, you cannot claim EIC for two years after
disallowance. If your EIC has not been reduced or disallowed again
for any reason other than math or clerical errors, and you have
previously filed Form 8862 since disallowance, you do not need to
file Form 8862 again.
If you have been disallowed due to fraud, you cannot claim EIC
for 10 years after final determination that your EIC claim was due
For more assistance determining whether you are eligible for the
Earned Income Tax Credit, use the IRS EITC Home Page.
For more information see IRS