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.
Enter the information in the following order: month, day, year—month, day, year.
Example.
You are single and are filing Form 8862 for 2003. Your home was in the United States for all of 2003. On line 3a,
you would enter
01/01/2003—12/31/2003.
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.
Temporary absences, such as for school, vacation, medical care, or detention in a juvenile facility, count as time lived at
home.
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 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.
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.
A person is permanently and totally disabled if both of the following apply.
- He or she cannot engage in any substantial gainful activity because of a physical or mental condition.
- A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.
Enter the name of the child's health care provider (such as a physician, registered nurse, clinic, etc.) or social worker.
Check “No” if the only other person is your spouse and you are filing a joint return for the year entered on line 1.
If you checked “Yes” on line 8a and the child meets the requirements to be a qualifying child of more than one other person,
complete lines 8b and 8c for each additional person. Show the required information on an attached statement. See Need More Space for an
Item? on page 1 for details. Also, enter “see attached” next to line 8a.
If you checked “Yes” on line 8a, the child meets the conditions to be a qualifying child of at least one other person. However,
only one person can take the EIC based on that child. The other person(s) cannot take the EIC for people who do not have a
qualifying child, but may
take the EIC based on a different qualifying child. You and the other person(s) can decide who will take the EIC based on
that qualifying child.
Tie-Breaker Rules.
If you and the other person(s) cannot agree on who will take the EIC, the following rules apply.
- If only one of the persons is the child's parent, the child will be treated as the qualifying child of the parent.
- If both persons are the child's parents, the child will be treated as the qualifying child of the parent with whom the child
lived for the
longer period of time during the year entered on line 1. If the child lived with each parent for the same amount of time,
the child will be treated as
the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year entered on
line 1.
- If none of the persons is the child's parent, the child will be treated as the qualifying child of the person who had the
highest AGI for
the year entered on line 1.
