Returns may reject when IRS receives a tax return claiming a child already claimed on a previously filed return (a duplicate claim). The first tax return claiming the qualifying child or children is allowed, if it passes normal screening criteria, because a duplicate condition does not yet exist. When another return is filed using the same qualifying child, the return undergoes automated screening. We use IRS historical information and information from external sources to decide whether to allow the child or children.
Note: IRS may allow a duplicate claim if our records indicate your client is entitled to claim the qualifying child.
Each taxpayer, spouse, and any qualifying children must have a Social Security number that is valid for employment to claim the EITC.
If your client, your client's spouse or any child listed on the Schedule EIC has a missing SSN or the name and SSN does not match the records from the Social Security Administration, IRS may reject an electronic return or send a math error notice.
If the electronic return rejects or your client receives a math error notice, you should verify the questioned SSNs.
IRS may also adjust the following credits and expenses when there is a missing or invalid SSN::
If IRS denied your client's EITC in a prior year audit, your client must show eligibility for EITC the next time they claim it on their return. They must attach Form 8862, Information to Claim Earned Income Credit after Disallowance. Also, we may ask for more information before allowing the EITC. The Form 8862 is also available in Spanish.
If a taxpayer does not attach Form 8862 to the return the next time they claim EITC, IRS will send them a math error notice disallowing EITC. If your client receives this math error notice, you may either: