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to attach Form 8862. For more information, see Form 8862 and its instructions. This chapter also explains the rules for certain people who can’t claim the EIC for a period of years after their EIC was denied or reduced. Form 8862 If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax re- turn to claim the EIC. You must also qualify to claim the EIC by meeting all the rules described in this publication. Exception 1. Don't file Form 8862 if either (1) or (2) be- low is true. 1. After your EIC was reduced or disallowed in the ear- lier year: a. You filed Form 8862 in a later year and your EIC for that later year was allowed, and b. Your EIC hasn't been reduced or disallowed again for any reason other than a math or clerical error. 2. You are claiming the EIC without a qualifying child for 2021 and the only reason your EIC was reduced or disallowed in the earlier year was because the IRS determined that a child listed on Schedule EIC wasn't your qualifying child. In either of these cases, you can take the EIC without filing Form 8862 if you meet all the EIC eligibility requirements. Exception 2. Don't file Form 8862 or take the EIC for: • 2 years after there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or • 10 years after there was a final determination that your EIC claim was due to fraud. More information. For details, see Are You Prohibited From Claiming the EIC for a Period of Years? in this chap- ter. The date on which your EIC was denied and the date on which you file your 2021 return affect whether you need to attach Form 8862 to your 2021 return or to a later return. The following examples demonstrate whether Form 8862 is required for 2021 or 2022. Example 1—Form 8862 required for 2021. You filed your 2020 tax return in March 2021 and claimed the EIC with a qualifying child. The IRS questioned the EIC, and you were unable to prove the child was a qualifying child. In September 2021, you received a statutory notice of de- ficiency telling you that an adjustment would be made and tax assessed unless you filed a petition with the Tax Court within 90 days. You didn't act on this notice within 90 days. Therefore, your EIC was denied in December 2021. To claim the EIC with a qualifying child on your 2021 re- turn, you must complete and attach Form 8862 to that return. However, to claim the EIC without a qualifying child on your 2021 return, you don't need to file Form 8862. Example 2—Form 8862 required for 2022. The facts are the same as in the previous example except that you received the statutory notice of deficiency in February 2022. Because the 90-day period referred to in the statu- tory notice isn't over when you are ready to file your return for 2021, you shouldn't attach Form 8862 to your 2021 re- turn. However, to claim the EIC with a qualifying child for 2022, you must complete and attach Form 8862 to your return for that year. To claim the EIC without a qualifying child for 2022, you don't need to file Form 8862. Exception for math or clerical errors. If your EIC was denied or reduced as a result of a math or clerical error, don't attach Form 8862 to your next tax return. For exam- ple, if your arithmetic is incorrect, the IRS can correct it. If you don't provide a correct social security number, the IRS can deny the EIC. These kinds of errors are called math or clerical errors. Omission of Form 8862. If you are required to attach Form 8862 to your 2021 tax return, and you claim the EIC without attaching a completed Form 8862, your claim will be automatically denied. This is considered a math or clerical error. You won't be permitted to claim the EIC without a completed Form 8862. Additional documents may be required. You may have to provide the IRS with additional documents or in- formation before a refund relating to the EIC you claim is released to you, even if you attach a properly completed Form 8862 to your return. Are You Prohibited From Claiming the EIC for a Period of Years? If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or inten- tional disregard of the EIC rules, then you can’t claim the EIC for the next 2 years. If your error was due to fraud, then you can’t claim the EIC for the next 10 years. The date on which your EIC was denied and the date on which you file your 2021 return affect the years for which you are prohibited from claiming the EIC. The following examples demonstrate which years you are prohibited from claiming the EIC. Example 3—Cannot claim EIC for 2 years. You claimed the EIC on your 2020 tax return, which you filed in March 2021. The IRS determined you weren't entitled to the EIC and that your error was due to reckless or inten- tional disregard of the EIC rules. In September 2021, you received a statutory notice of deficiency telling you an ad- justment would be made and tax assessed unless you filed a petition with the Tax Court within 90 days. You didn't act on this notice within 90 days. Therefore, your Chapter 5 Disallowance of the EIC Page 23