Catalog Number 35113Q www.irs.gov
Form 886-H-EIC (Rev. 10-2017)
Form 886-H-EIC
(October 2017)
Department of the Treasury–Internal Revenue Service
Documents You Need to Send to Claim the Earned Income Credit
on the Basis of a Qualifying Child or Children for Tax Year 2017
Taxpayer Identification NumberTaxpayer name Tax year
To get Earned Income Credit (EIC), the child must have lived with you, be related to you and be a certain age.
Para recibir el Crédito por Ingreso del Trabajo (EIC, por sus siglas en inglés), el niño tiene que haber convivido con usted, ser su pariente, y tener una edad específica.
Visite IRS.gov/espanol para buscar la versión en español del Formulario 886-H-EIC (SP) (Rev. 10-2017) o llame al 1-800-829-3676.
Visit IRS.gov/eitc to find out more about who qualifies for EIC.
1. Each child that you claim must have lived with you for more than half of 2017* in the United States. The United States includes the 50 states and the
District of Columbia. It doesn't include Puerto Rico or U.S. possessions such as Guam.
*Count time that you or the child is temporarily away from home due to special circumstances as time the child lived with you. Examples include illness, college, business, vacation,
military service or detention in a juvenile facility.
To prove the child lived with you in the United States,
the document(s) must have:
your U.S. address, your name, and the child's name.
(If you use a P.O. Box as your mailing address, you must
send a completed Form 1093, P.O. Box Application stamped
by the Post Office)
the dates in 2017 the child lived at the same address as you
must cover more than half of 2017
if the document has the child's name and your address but not
your name, you need to send in another document with your
name showing the same address
You can send one or more of the following documents
to prove the child lived with you for more than half of
2017:
school records (you may need to send one or more school
records)
Medical records from doctors, hospital or medical clinic
(immunization records may not include all the necessary
information)
adoption or child placement documents
court records
Or, send dated statements on letterhead from:
the child's school
the child's childcare provider (not a relative)
the child's health care provider, doctor, nurse or clinic
a social service agency
a placement agency official
your employer
an Indian tribal official
your landlord or property manager
a place of worship
shelters
2. Each child that you claim must be related to you in
one of the ways listed below. If the child is:
Then, send in copies of:
Your son or daughter (including an adopted child)
Nothing at this time, go to Section 3.
If your name is not on the child’s birth certificate, send us other records or documents proving you are the parent such as adoption
records, court decree or paternity test results.
If the child was not born in the United States, we need a copy of the birth certificate or immigration papers in English or a
copy of the legal translation.
Your grandchild or great grandchild
One or more birth certificates or other legal documents proving how you are related. For example, If you are claiming your:
Grandchild, send your child’s and grandchild’s birth certificates
Great grandchild, send your child’s, your grandchild’s and your great grandchild’s birth certificates
If the names aren’t on the birth certificates, you need to send another type of document such as a court decree or paternity
test results.
Table continued...
Catalog Number 35113Q www.irs.gov
Form 886-H-EIC (Rev. 10-2017)
2. Each child that you claim must be related to you in
one of the ways listed below. If the child is
Then, send in copies of:
Your niece or nephew
One or more birth certificates or other legal documents proving how you are related. For example, the child’s birth certificate, showing
your brother as the father, your brother’s birth certificate showing your mother’s name and your birth certificate showing your
mother’s name.
If the names aren’t on the birth certificates, you need another type of document such as a court decree or paternity test.
Your brother, sister, half brother, or half sister
One or more birth certificates or other legal documents proving how you are related. For example, If you are claiming your half-
brother, you need your brother’s birth certificate with the name of your mother or father and your birth certificate with the name of the
same mother or father.
Both birth certificates must have the name of the parent in common. If not, you need another type of document, such as a
court decree or paternity test results.
Your stepson, stepdaughter, step-brother, step-sister,
step-grandchild, or step-great grandchild
One or more birth certificates or other legal documents, such as court papers or marriage licenses, proving how you are related.
If the birth certificate doesn’t have the name of the parent to prove how you are related, you need another type of
document, such as court decree or DNA test results.
A child pending adoption
If the adoption is not final, you need a statement on letterhead from an authorized adoption agency.
Your foster child placed with you by an authorized
placement agency
A statement on the letterhead of the authorized placement agency or the court document placing the child with you during 2017.
3. Age of each child that you claim is: Then, send in copies of:
Under age 19 at the end of 2017 and younger than you (or your
spouse if filing a joint return)
Nothing at this time.
age 19 but under age 24 at the end of 2017, and
a full-time student for any part of 5 calendar months during
2017, and
younger than you (or your spouse if filing a joint return)
School records showing the child was considered a full-time student for any part of five months of the tax year.
It can be any five months of the year. The months do not have to be consecutive.
The school records must show the child's name and the dates the child attended school during 2017.
Any age and permanently and totally disabled at any time
during 2017
A letter from a doctor, other health care provider, a social service program or government agency verifying the person is:
permanently and totally disabled. To be permanently and totally disabled for EIC purposes, the condition must last or be expected to
last continuously for at least a year or is expected to result in death; and the person can’t work or perform other substantial gainful
activities.
We must have proof for all three: you are related to the child, the child lived with you and the child's age. If you don't have or can't get the legal
documents that we ask for, you can't claim EITC with that child. But, you may still be eligible for EIC without a qualifying child.
Important things to check before sending copies of your documents to us:
Your records and documents prove all three; the child lived with you, is related to you and is a certain age. If not, we cannot allow your claim for EIC.
Your documents are for 2017 not the current year.
If your documents are not in English, you are sending a legally translated document.
We cannot accept documents signed by someone related to you for example, your sister takes care of the child while you work. You can’t send a statement signed by your
sister as the childcare provider to prove the child lived with you.
You are using the same record or document to prove different things. For example, you use a school record to show the child attended school from January to May and then another
record showing the same child attended from September to December during 2017. If the records show your address and list you as the parent, you can use the records to prove the
child lived with you for more than half the year in 2017 and that the child is related to you. If the child is age 19 but under age 24, the records also prove the child is the right age.