Which form must be filed with the return following a disallowance or reduction of EIC for any reason other than a math or clerical error?

a. Incorrect. Worksheet A is used to figure income for taxpayers who are employees.

b. Incorrect. Worksheet B is used to figure income for taxpayers with self-employment income.

c. Correct. Form 8862 must be used following a reduction or disallowance in the EIC due to reckless or intentional disregard or fraud.

d. Incorrect. Form 8867 is a preparer”s aid for claiming the EIC on a taxpayer”s return.