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IRS.gov Website
Publication 596
taxmap/pubs/p596-020.htm#en_us_publink1000298697

Are You Prohibited From Claiming the EIC for a Period of Years? (p22)

rule
If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. If your error was due to fraud, then you cannot claim the EIC for the next 10 years. The date on which your EIC was denied and the date on which you file your 2016 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.
taxmap/pubs/p596-020.htm#en_us_publink1000298699

Example 3—Cannot claim EIC for 2 years. (p22)

You claimed the EIC on your 2015 tax return, which you filed in March 2016. The IRS determined you weren't entitled to the EIC and that your error was due to reckless or intentional disregard of the EIC rules. In September 2016, you received a statutory notice of deficiency telling you 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 2016. You cannot claim the EIC for tax year 2016 or 2017. To claim the EIC on your return for 2018, you must complete and attach Form 8862 to your return for that year.
taxmap/pubs/p596-020.htm#en_us_publink1000298700

Example 4. (p22)

The facts are the same as in Example 3, except that your 2015 EIC was not denied until after you filed your 2016 return. You cannot claim the EIC for tax year 2017 or 2018. To claim the EIC on your return for 2019 you must complete and attach Form 8862 to your return for that year.
taxmap/pubs/p596-020.htm#en_us_publink1000298702

Example 5—Cannot claim EIC for 10 years.(p22)

You claimed the EIC on your 2015 tax return, which you filed in February 2016. The IRS determined you weren't entitled to the EIC and that your error was due to fraud. In September 2016, you received a statutory notice of deficiency telling you 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 2016. You cannot claim the EIC for tax years 2016 through 2025. To claim the EIC on your return for 2026, you must complete and attach Form 8862 to your return for that year.