No EIC is allowed to a taxpayer who has lost the credit due to the deficiency procedures described above unless the taxpayer:

Form 8862 asks a series of questions so that the IRS can determine whether or not the taxpayer is eligible for the credit. A taxpayer will be treated as ineligible for the credit if the form isn’t complete (or if the form shows an inconsistency with an item on the taxpayer’s return).

The expectation is that the IRS may require the taxpayer to provide documentary evidence in addition to Form 8862.Once a taxpayer shows that he/she is eligible for the credit, he/she doesn’t have to submit Form 8862 with later returns unless deficiency procedures again occur.

If a taxpayer doesn’t submit Form 8862 as required, the IRS can deny the credit based on mathematical or clerical error procedures. If an EIC is denied based on these procedures, the taxpayer must attach Form 8862 to the next return on which the EIC is claimed.