# Eligibility Requirements After Denial of the Earned Income Credit
> **IRS** · Final regulations and removal of temporary regulations. · Published 2001-06-25 · Effective 2001-06-25 · 66 FR 33636
## Document
- **Document number:** 01-15907
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 33636
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-06-25
- **Effective date:** 2001-06-25
- **Treasury docket:** TD 8953
## Abstract

This document contains final regulations that provide guidance to taxpayers who have been denied the earned income credit (EIC) as a result of the deficiency procedures and wish to claim the EIC in a subsequent year. The temporary regulations apply to taxpayers claiming the EIC for taxable years beginning after December 31, 1997, where the taxpayer's EIC claim was denied for a taxable year beginning after December 31, 1996.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/06/25/01-15907/eligibility-requirements-after-denial-of-the-earned-income-credit)
---
*AI Analytics · CC0 1.0*