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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 886-HE: 886-H-EIC

Form 886-H-EIC is a worksheet used to calculate the Earned Income Credit (EIC) for taxpayers who also receive the Health Coverage Tax Credit. It is attached to the individual income tax return when both credits apply.

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Form Overview

IRS Form 886-HE - 886-H-EIC

Form 886-H-EIC is a worksheet used to calculate the Earned Income Credit (EIC) for taxpayers who also receive the Health Coverage Tax Credit. It is attached to the individual income tax return when both credits apply.

The form captures adjusted gross income, earned income, number of qualifying children, and the amount of the health‑coverage credit.

Risk Radar

Scan points
  • 1A single mis‑typed number can wipe out the entire credit.
  • 2Incorrect earned‑income amount entered
  • 3Miscounting qualifying children
  • 4Using the wrong tax‑year income thresholds
  • 5Failing to attach the worksheet to Form 1040

Plain English

If you qualify for the Health Coverage Tax Credit and also want the Earned Income Credit, this form helps you work out the exact credit amount. It walks you through income limits, qualifying children, and the credit phase‑out rules.

Submission Date

  • Filing date: 2023-02-10 22:10:17
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

individualincome taxincomehealthgross

Hover a term to preview the meaning.

What this form is for

  • Use when you claim both the Health Coverage Tax Credit and Earned Income Credit.
  • Do not use if you only claim one of the two credits.
  • Check Form 8862 if you are a disallowed EIC claimant.

Form selector

Use this form or another form?

Only HCTC claimed

No EIC worksheet needed

✓ Verify no EIC lines are filled

Form 886-H

Only EIC claimed

Used for previously denied EIC

✓ Ensure eligibility before filing

Form 8862

Self‑employment income only

Not a substitute for 886‑H‑EIC

✓ Confirm EIC eligibility separately

Schedule SE

Deadline or filing window

The worksheet must be filed with your Form 1040 by the regular filing deadline (typically April 15) or by the extended deadline if you file for an extension. No separate deadline exists for the worksheet itself.

  • —Earned income | Sum of wages, salaries, tips | EIC base amount | Verify all W‑2s are included

Checklist

What you need before filling it out

1

Earned income

W‑2, 1099‑NEC, 1099‑MISC · Payroll statements

⚠ Forgetting a part‑time job✕ High
2

Qualifying children

Birth certificates, SSNs · Child’s tax return

⚠ Wrong relationship claimed✕ Medium
3

Health Coverage Tax Credit amount

Form 1099‑HCTC · HCTC payment statement

⚠ Using prior‑year amount✕ High
4

Adjusted Gross Income

Form 1040 line 11 · Tax return summary

⚠ Mis‑copying AGI✕ Medium

Before you submit

  1. 1All W‑2s and 1099s accounted for
  2. 2Earned income total matches Form 1040 line 1
  3. 3Number of qualifying children matches Social Security records
  4. 4HCTC amount entered from official 1099‑HCTC
  5. 5EIC calculated using correct tables for the tax year
  6. 6Worksheet signed (if paper)
  7. 7Worksheet attached to Form 1040 before mailing or uploading
  8. 8PDF version is legible and not password‑protected

How to file this form

  1. 1Complete the worksheet on a clean, single‑sided page.
  2. 2Double‑check each numeric entry against source documents.
  3. 3Transfer the final credit amount to Form 1040 line 27a (or current line).
  4. 4If filing electronically, upload the PDF as an attachment.
  5. 5If filing by mail, staple the worksheet behind Form 1040 and use the correct IRS address.
  6. 6Retain a copy of the worksheet with your tax records.

Known limitations

  1. 1The worksheet does not replace Form 8862 for previously denied EIC.
  2. 2It assumes the taxpayer is eligible for the HCTC; eligibility must be verified separately.
  3. 3Tables are tax‑year specific; using an older edition yields incorrect results.
  4. 4The form provides no guidance for married filing separately scenarios.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 886-H-EIC is currently active for the 2023 tax year. The IRS updates the worksheet annually; verify the edition date before use.

What changed or needs a fresh check

  • Edition date – confirm the form is the current year’s version
  • Fee – no filing fee for this worksheet
  • Mailing address – use the address for Form 1040 filings
  • Electronic submission – ensure tax software supports attachment
  • Signature line – required if filing on paper

Form Preview

Form 886-HE page 1

Page 1

Form 886-HE page 2

Page 2

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Quick Facts

Taxpayers who claim both the Health Coverage Tax Credit and the Earned Income Credit file this form.
The form captures adjusted gross income, earned income, number of qualifying children, and the amount of the health‑coverage credit.
It is completed and attached when you file your Form 1040 for the tax year in which you are claiming the credits, typically by the April filing deadline.
Attach Form 886-H-EIC to your paper Form 1040 and mail to the address listed in the 1040 instructions, or upload it with your electronic return via approved tax software.
Errors can reduce or eliminate the credit, trigger an IRS audit, or cause a delayed refund.
1. Gather your W‑2s, 1099s, and HCTC documentation. 2. Fill in the income sections on the worksheet. 3. Follow the tables to determine the EIC based on earned income and qualifying children. 4. Transfer the calculated credit to the appropriate line on Form 1040. 5. Sign and attach the worksheet before filing.

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After you file

  1. 1Keep the signed worksheet with your tax return for at least three years.
  2. 2Monitor IRS notices for any EIC or HCTC adjustments.
  3. 3If you receive a refund, confirm the credit amount matches the worksheet.
  4. 4Update your records if you discover a mis‑calculation before the statute of limitations expires.
  5. 5Store electronic copies in a secure, backed‑up location.

Sources

  • SRCForm title and purposeIRS official form index
  • SRCEligibility criteriaIRS instructions for Form 886-H-EIC
  • SRCAttachment requirementForm 1040 filing instructions
  • SRCSignature line presencePDF of the 2023 edition
  • SRCEdition date locationtop of the form header
  • SRCNo filing feeIRS fee schedule for individual returns
  • SRCDeadline alignment with Form 1040IRS tax calendar

Common confusion points

EIC vs. HCTC amount

Both are credit lines on the return

→ Verify which line each belongs to

Qualifying child age

Different cut‑offs for EIC

→ Check IRS age tables for the filing year

Self‑employment income

May be counted as earned income

→ Ensure Schedule SE is completed first

Married filing jointly vs. separately

Credit rules differ

→ Use the correct filing status in the worksheet

Workflow map

Related forms and next steps

5 signals

Before

Form 1040 – main individual tax return

Current

886-HE

After

Schedule SE – Self‑Employment Tax (if self‑employed)

Often used with

Form 886-H – Health Coverage Tax Credit worksheetForm 8862 – EIC Disallowed Claimant Worksheet (if applicable)

⚠ If something goes wrong

  • Form 941‑X – Adjusted Employer’s Quarterly Federal Tax Return (for corrected wages)

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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