Form 8862, Information To Claim Certain Credits After Disallowance, is the Internal Revenue Service (IRS) form you attach to your tax return to claim the earned income credit (EIC), child tax credit (CTC), additional child tax credit (ACTC), credit for other dependents (ODC) or American opportunity tax credit (AOTC) when that credit was earlier reduced or disallowed. It applies when the earlier problem was something other than a math or clerical error. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the IRS publishes the original PDF and the instructions at irs.gov.
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What is Form 8862?
Form 8862, Information To Claim Certain Credits After Disallowance, is the IRS attachment that shows you now meet the requirements for the EIC, CTC/ACTC/ODC or AOTC after the credit was reduced or disallowed in an earlier year for any reason other than a math or clerical error.
The form is issued by the Internal Revenue Service (IRS), Department of the Treasury, under OMB No. 1545-0074, and is attached to your tax return. It is organized in four parts:
- Part I, All Filers: the tax year of the return (line 1) and the credits you are claiming (line 2).
- Part II, Earned Income Credit: line 3 through line 11, with Section A for filers with a qualifying child and Section B for filers without one.
- Part III, Child Tax Credit/Additional Child Tax Credit/Credit for Other Dependents: line 12 through line 17.
- Part IV, American Opportunity Tax Credit: line 18 and line 19.
Completing the form does not by itself grant a credit. It supplies the answers the IRS needs to decide whether the credit can be allowed this year, and you must still attach the schedules and forms that each credit requires.
The instructions also explain how to use the form to appeal a 2-year or 10-year disallowance period, sometimes called a ban. For the 2025 tax year, the instructions note that a valid SSN is required for the CTC and ACTC.
Who needs to file Form 8862?
You must complete Form 8862 if an earlier-year credit was reduced or disallowed for any reason other than a math or clerical error, you now want to claim that credit, and you meet all of its requirements. The instructions set these starting years:
- EIC: reduced or disallowed for a year after 1996.
- CTC, RCTC, ACTC or ODC: reduced or disallowed for a year after 2015. The RCTC was available only for 2021.
- AOTC: reduced or disallowed for a year after 2015.
Do not file Form 8862 if:
- you filed it (or other documents) after an earlier disallowance, the credit was then allowed, and it has not been reduced or disallowed again for a reason other than a math or clerical error; or
- you are claiming the EIC without a qualifying child and the only reason it was earlier reduced or disallowed was that a child on Schedule EIC was found not to be your qualifying child.
Do not file it either during the 2 years after a final determination of reckless or intentional disregard, or the 10 years after a final determination of fraud, because you cannot take the credit in those periods. The exception is when you want to appeal the ban: then you file Form 8862 and follow the appeal instructions.
When to file Form 8862
File Form 8862 with the tax return on which you want to claim the credit that was previously reduced or disallowed. It has no due date of its own: it is attached to that return and follows the return's due date. Line 1 asks for the tax year of the return you are filing, not the year the credit was disallowed.
If you are appealing a 2-year or 10-year ban, the instructions say you must wait until you file the return for a later tax year in the ban period when you would otherwise be eligible for the credit, and attach Form 8862 to that return.
The IRS cannot issue refunds before mid-February for returns that claim the EIC or the ACTC, and this applies to the entire refund, not just the part tied to those credits.
Documents you need
- Your tax return for the year entered on line 1: Form 8862 is attached to it and cannot be filed alone.
- The applicable schedules and forms for each credit you claim; the instructions say you must attach them to your return.
- For the EIC with a qualifying child: Schedule EIC for the year on line 1, whose Child 1, Child 2 and Child 3 names you copy to line 5.
- For the AOTC: Form 8863, whose student names you enter on line 18.
- A statement answering questions 12 and 14–17 if you claim the CTC/ACTC for more than four qualifying children.
- A statement answering questions 13, 16 and 17 if you claim the ODC for more than four dependents.
- A statement answering questions 18 and 19 if you claim the AOTC for more than three students.
- If you appeal a 2-year or 10-year ban: documentation proving you are entitled to the credit for the year the ban was imposed, or showing the claim was not due to reckless or intentional disregard (2-year ban) or fraud (10-year ban).
- Records that show where each qualifying child lived, such as school and child care records; the IRS may ask for them, so keep them. They are not attached unless requested.
How to fill out Form 8862
Enter your name and SSN
At the top, enter the name(s) shown on your return and your social security number. If you have an ITIN and are claiming the ODC or AOTC, or the CTC/ACTC on a 2024 or earlier return, enter the ITIN in the social security number space.
Enter the tax year on line 1
Line 1: enter the year of the return you are filing, for example 2025. Do not enter the year the credit was disallowed.
Check the credits on line 2
Line 2: check the box for each credit you are claiming that was previously reduced or disallowed: Earned Income Credit (Part II), Child Tax Credit/Additional Child Tax Credit/Credit for Other Dependents (Part III) or American Opportunity Tax Credit (Part IV). Complete only the matching parts.
Answer EIC lines 3 and 4
Line 3: check Yes only if the sole reason your EIC was reduced or disallowed was incorrectly reported earned or investment income; then skip the rest of Part II. Line 4: check Yes if you (or your spouse) could be claimed as a qualifying child of another taxpayer, in which case you cannot claim the EIC.
List children and check Schedule EIC
Section A, line 5: enter the names of Child 1, Child 2 and Child 3 as on Schedule EIC. Line 6: check whether your completed Schedule EIC shows a qualifying child; if No, go to Section B.
Enter days and dates for each child
Line 7: enter the days each child lived with you in the United States; under 183 (184 in a leap year) means no EIC for that child. Line 8: enter month and day (MM/DD) of birth or death only if the child was born or died that year.
Complete Section B without a child
Line 9a and 9b: enter the days your main home (and your spouse's if filing jointly) was in the United States. Line 10a and 10b: enter your and your spouse's ages at year end; line 11a and 11b: answer whether you or your spouse can be claimed as a dependent.
Name children and dependents in Part III
Line 12: enter each child for whom you claim the CTC/ACTC, up to four. Line 13: enter each person for whom you claim the ODC, up to four. Attach a statement for more.
Answer questions 14 through 17
For each child on line 12, answer line 14 (lived with you more than half the year or an exception applies) and line 15 (meets CTC/ACTC qualifying child requirements). For each child and other dependent, answer line 16 (your dependent) and line 17 (U.S. citizen, national or resident).
Enter AOTC students in Part IV
Line 18: enter each student's name as listed on Form 8863, up to three. Line 19a: answer whether the student met the eligible-student requirements. Line 19b: answer whether the Hope Scholarship Credit or AOTC was claimed for the student in any 4 earlier tax years.
Review and download the completed PDF
Check that each line matches the year on line 1 and that any extra statements are ready. Download or print the completed PDF from FillingPDF and attach it to your tax return as described under How to submit.
How to submit Form 8862
Form 8862 is not sent on its own: you attach it to your tax return and submit the return through the channels in that return's instructions.
- With your return: attach Form 8862, plus the applicable schedules and forms for each credit you claim, to your tax return. The IRS may ask for other information before it issues any refund.
- When claiming a credit during a ban period: you must mail the return to the IRS. The instructions say the IRS will reject an e-filed return that tries to claim a credit during a ban period.
- If you need more space: attach a statement to the end of your return with your name and SSN (or ITIN), numbering each entry to match the line number on Form 8862.
The form and instructions are published at www.irs.gov/Form8862. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Entering the year the credit was disallowed on line 1 instead of the tax year of the return you are filing.
- Filing Form 8862 when an exception applies, such as an earlier Form 8862 after which the credit was allowed and not disallowed again.
- E-filing a return that claims a credit during a 2-year or 10-year ban period; the IRS rejects it and the return must be mailed.
- Claiming the EIC for a child who lived with you in the United States fewer than 183 days (184 in a leap year) on line 7.
- Answering "No" on line 4 without reading the instructions, which say a possible qualifying child of another taxpayer cannot claim the EIC even if that taxpayer does not claim it.
- Leaving out the extra statement when claiming for more than four CTC/ACTC children, four ODC dependents or three AOTC students.
- Continuing past a "No" answer on line 14, 15, 16 or 17; the form says that person cannot be claimed for the CTC/ACTC/ODC.
- Claiming the AOTC for a student for whom the Hope Scholarship Credit or AOTC was claimed in any 4 earlier tax years (line 19b "Yes").
- Using an ITIN to claim the EIC; the instructions require a valid SSN for it.
- Not attaching the schedules and forms each credit requires, such as Schedule EIC or Form 8863.
Frequently asked questions
What is Form 8862 used for?
Form 8862 is the IRS attachment for claiming the EIC, CTC, ACTC, ODC or AOTC after that credit was reduced or disallowed for a reason other than a math or clerical error. It shows that you now meet the credit's requirements for the year of the return.
Do I have to file Form 8862 every year?
No. You do not file it again if you filed it after an earlier disallowance, the credit was then allowed, and it has not been reduced or disallowed again for a reason other than a math or clerical error. Meeting that condition, you take the credit if you meet its requirements.
Where do I send Form 8862?
You do not send it separately. Attach it to your tax return and submit the return as its instructions direct. If you claim a credit during a 2-year or 10-year ban, you must mail the return, because the IRS rejects an e-filed return that does so.
Can I fill out Form 8862 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file anything with the IRS; the completed form goes to the IRS only attached to your tax return.
Can I claim the EIC if the IRS banned me for 2 or 10 years?
Not during the ban. The instructions say not to file Form 8862 for the 2 years after a final determination of reckless or intentional disregard, or the 10 years after a determination of fraud, unless you are appealing the ban by claiming the credit on a later-year return.
Do I need an SSN to use Form 8862 for the child tax credit?
Beginning in tax year 2025, you need a valid SSN to claim the CTC or ACTC, issued before the return's due date including extensions. On a joint return only one filer needs a valid SSN; the other needs an SSN or ITIN.
What do I put on line 1 of Form 8862?
Enter the tax year of the return you are filing, for example 2025. Do not enter the year the credit was disallowed. The year on line 1 also governs the day counts and age tests on later lines.
What if I claim more than four children or three students?
Attach a statement. For more than four CTC/ACTC children, answer questions 12 and 14–17; for more than four ODC dependents, questions 13, 16 and 17; for more than three AOTC students, questions 18 and 19.
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