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ages, SSNs, relationship to you, and the amount of time they lived with you during the year. An example of a fil- led-in Schedule EIC is shown in chapter 6. If you are required to complete and attach Sched- ule EIC but don't, it will take longer to process your return and issue your refund. Attach and complete Schedule EIC to your tax re- turn even if your qualifying child doesn't have a valid SSN. For information about how to complete Schedule EIC if your qualifying child or children do not have valid SSNs, see Schedule EIC. CAUTION ! TIP 5. Disallowance of the EIC If your earned income credit (EIC) for any year af- ter 1996 was denied (disallowed) or reduced by the IRS, you may need to complete an additional form to claim the credit for 2021. This chapter is for people whose earned income credit (EIC) for any year after 1996 was denied or reduced by the IRS. If this applies to you, you may need to complete Form 8862, Information To Claim Certain Credits After Disallowance, and attach it to your 2021 return to claim the credit for 2021. This chapter explains when you need CAUTION ! Figure B. Steps To Follow To Have the IRS Figure Your EIC If you have a qualifying child, attach Sch. EIC. 27a Earned income credit (EIC) . . . . . . . . . . . . . . 27a . . . . ▶ b Nontaxable combat pay election . . . . 27b c Prior year (2019) earned income . . . . 27c 28 Refundable child tax credit or additional child tax credit from Schedule 8812 28 29 American opportunity credit from Form 8863, line 8 . . . . . . . 29 30 Recovery rebate credit. See instructions . . . . . . . . . . 30 31 Amount from Schedule 3, line 15 . . . . . . . . . . . . 31 32 Add lines 27a and 28 through 31. These are your total other payments and refundable credits ▶ 32 33 Add lines 25d, 26, and 32. These are your total payments . . . . . . . . . . . ▶ 33 Refund Check here if you were born after January 1, 1998, and before January 2, 2004, and you satisfy all the other requirements for taxpayers who are at least age 18, to claim the EIC. See instructions Enter “EIC” in the space to the left of Form 1040 or 1040-SR, line 27a. Then, if you have any of the types of income described earlier under Inmate’s income, Pension or annuity from deferred compensation plans, Medicaid waiver payments, or Clergy, follow the instructions given there. If you received nontaxable combat pay and are electing to include it in your earned income for the EIC, enter the amount of the nontaxable combat pay on Form 1040 or 1040-SR, line 27b. For details, see Nontaxable combat pay in this chapter. If you are electing to use 2019 earned income to figure your EIC, enter the amount of your 2019 earned income on Form 1040 or 1040-SR, line 27c. For details, see Election to use prior-year earned income in this chapter.

Complete all other parts of your return that apply to you. Do not fill in lines that relate to your total payments, overpayment, refund, or amount you owe (lines 33, 34, 35a, and 37 (Form 1040 and 1040-SR)). 1 3 4 If you have a qualifying child, complete Schedule EIC and attach it to your tax return. 2 1 2 3 4 Attach and complete Schedule EIC to your tax return even if your qualifying child doesn’t have a valid SSN. Page 22 Chapter 5 Disallowance of the EIC