Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 41

You lose eligibility for the credit if you have unearned income over $10,000 in 2021 from dividends, interest (both taxable and tax free), net rent or royalty income, net capital gains, or net passive income that is not self‐employment income.

You lose out on the opportunity to claim the credit in future years if you negligently or fraudulently claim it on your return. (If you use a paid preparer, he or she is required to perform to diligence before allowing you to claim the earned income credit.) You are banned for 2 years from claiming the earned income credit if your claim was reckless or in disregard of the tax rules. You lose out for 10 years if your claim was fraudulent. If you become ineligible because of negligence or fraud, the IRS issues a deficiency notice. You may counter the IRS's charge by filing Form 8862, Information to Claim Earned Income Credit after Disallowance, to show you are eligible.

If the IRS accepts your position and recertifies eligibility, you don't have to file this form again (unless you again become ineligible). For 2021 returns filed in 2022, the IRS is not permitted to issue tax refunds for the refundable earned income tax credit before February 15, 2022. As a result, refunds usually aren't received until the third or fourth week in February, even for returns filed in January 2022.