Instructions for Form 8862 - October 1998 - Earned Income Credit Disallowance

Sep 19, 2026

Instructions for completing IRS Form 8862 dated October 1998 to claim the Earned Income Credit after it was denied. The guidance explains when Form 8862 must be filed with a tax return, when it must not be filed, and related requirements such as attaching Schedule EIC if a qualifying child exists. It provides line-by-line details for entering household, residency, military, student, disability, and caregiver information, plus rules for requesting additional space and paperwork reduction act notice.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Purpose of Form

General Instructions

Specific Instructions

Lines 3a and 3b

Lines 5a, 6e, 7a–7e, 8b–8e

Need More Space for an Item?

Paperwork Reduction Act Notice

| Main Menu | Product Index | Find Word | Search Products | IRS CD Help | | --- | --- | --- | --- | --- | Instructions for Form 8862 (October 1998) Information To Claim Earned Income Credit After Department of the Treasury Internal Revenue Service Disallowance General Instructions Purpose of Form You MUST complete Form 8862 and attach it to your tax return if both of the following apply. ● You received a notice of deficiency denying your earned income credit (EIC) for a year after 1996, AND ● You now want to claim the EIC. However, DO NOT file Form 8862 if, after your EIC was disallowed in an earlier year, you filed Form 8862 (or other documents) and your EIC was then allowed. Caution: You must also attach Schedule EIC to your return if you have a qualifying child or children. Additional Information For more details on the EIC, including the definition of a qualifying child and who is eligible to take the credit, seeyour 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 1998. Your home was in the United States for all of 1998. On line 3a, you would enter 01/01/1998—12/31/1998 . 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, or medical care, count as time lived at home. Line 6e Temporary absences, such as for school, vacation, or medical care, 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 7e, if applicable, for each additional person. Show the required information on an attached statement. See Need More Space for an Item? for details. Also, enter “See attached” on the dotted line next to line 7a. Line 7d 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. Line 7e For the definition of modified AGI and how to figure it, seeyour tax return instructions or Pub. 596 for the year entered on line 1. 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. The course had to be 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. 1. He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2. A doctor determines the condit

FAQs

When must Form 8862 be completed and attached to a tax return?

You must complete Form 8862 and attach it if you received a notice of deficiency denying your Earned Income Credit for a year after 1996 and you now want to claim the EIC.

When should you not file Form 8862?

Do not file Form 8862 if, after your EIC was disallowed in an earlier year, you already filed Form 8862 (or other documents) and your EIC was then allowed.

What additional attachment is required if you have qualifying children?

Attach Schedule EIC to your return if you have a qualifying child or children.

Sep 19, 2026

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