10.6.2 Form 8862 10.6.2 Form 8862 aetrahan Fri, 02/03/2023 - 11:52 A taxpayer whose EIC was reduced or denied by the IRS must file a Form 8862 with a subsequent return in order to claim the EIC.1 This form asks for additional information about claimed dependents. 126 C.F.R. § 1.32-3.