Form 8862, Information To Claim Certain Credits After Disallowance
Form 8862 is how you claim the earned income credit and certain other credits again after the IRS reduced or denied them in a prior year. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8862?
Form 8862, Information To Claim Certain Credits After Disallowance, is attached to your tax return when a previously claimed credit was reduced or disallowed for a reason other than a math or clerical error and you now want to claim it again. It covers the earned income credit (EIC), child tax credit (CTC), additional child tax credit (ACTC), credit for other dependents (ODC), and American opportunity tax credit (AOTC).
The form asks eligibility questions about you and, where relevant, each qualifying child or student, such as residency and relationship details. Answering them shows the IRS you meet the requirements now, which is what allows the credit to be processed rather than automatically rejected again.
Who files 8862?
- Taxpayers whose EIC was denied or reduced in a prior year and who now qualify again
- Parents reclaiming the child tax credit, additional child tax credit, or credit for other dependents after a disallowance
- Students or parents reclaiming the American opportunity tax credit after it was denied
- Anyone the IRS notified that Form 8862 is required before the credit can be allowed
How to fill out 8862
- Enter your name and social security number, and check which credits you are claiming this year.
- Complete the part for each credit: EIC questions in Part II, CTC, ACTC, and ODC questions in Part III, and AOTC questions in Part IV.
- For credits involving children, answer the residency and relationship questions for each qualifying child listed.
- Review that every question for your credits is answered, since blank answers can delay processing.
- Download the finished PDF and attach it to the tax return claiming the credit.
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Frequently asked questions
Do I need Form 8862 every year from now on?
Usually not. Once the IRS allows the credit on a return that includes Form 8862, you generally do not need to file it again unless the credit is denied another time. The instructions list the exceptions.
When is Form 8862 not required?
You do not file it when the earlier disallowance was only a math or clerical error, or when the IRS has told you that you are banned from claiming the credit for a period of years. In that second case you must wait until the ban ends.
Will filing Form 8862 delay my refund?
It can add processing time because the IRS reviews the eligibility answers. Filing a complete and accurate form is the best way to keep the review short.