Form 8862 - Information To Claim Certain Refundable Credits After Disallowance

Sep 19, 2026

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Form 8862 is used to claim certain refundable credits after the IRS previously reduced or disallowed them. Complete the form and attach it to your tax return when you received a notice requiring you to attach Form 8862 the next time you claim the Earned Income Credit, Child Tax Credit/Additional Child Tax Credit, or American Opportunity Tax Credit. The form requires tax-year details, eligibility checks, and credit-specific questions about earned income, qualifying children or filing status, residency, and related limitations.

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CategoryForms

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Pages4

Reading Time2 min

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Eligibility and filing requirements

When Form 8862 must be completed

Questions for all filers

Earned Income Credit (EIC) - Part II

Filers with a qualifying child or children (Section A)

Filers without a qualifying child or children (Section B)

Child Tax Credit and Additional Child Tax Credit (CTC/ACTC) - Part III

Requirements for each child

Living with the taxpayer

United States residency and special conditions

| 8862
Fom
(Rev.October 2017)
Department of the Treasury
nternal Revenue Service | Information To Claim Certain Refundable Credits After Disallowance
Eamed Income Credit,Child Tax Credit/Additional Child Tax Credit,and American Opportunity Tax Credit
▶Attach to your tax return.
▶Go to www.irs.gov/Form8862 for instructions and the latest information. | | OMB No.1545-0074 | | --- | --- | --- | --- | | | | | Attachment
Sequence No.43A | | Name(s)shown on return | | Your social security number | | | | | | | You must complete Form 8862 and attach it to your tax return if both of the following apply. √Your earned income credit(EIC),child tax credit (CTC)/additional child tax credit (ACTC),or American opportunity tax credit(AOTC)was previously reduced or disallowed and you received a letter saying you had to complete and attach Form 8862 the next time youclaim the credit(s). √You now want to claim the EIC,CTC/ACTC,or AOTC and you meet allthe requirements for the credit. AIl Filers 1 Enter the tax year for which you are filing this form (for example,2016) .... 2 Check the box(es)that applies to the credit(s)you are claiming and complete the part(s)that matches the box(es)you marked. Child Tax Credit and Earned Income Credit Additional Child Tax Credit American Opportunity Tax Credit (Complete Part I) (Complete Part I) (Complete Part IV) Earned Income CreditPart IⅡ 3 If the only reason your EIC was reduced or disallowed was because you incorrectly reported your earnedincome or investment income,check“Yes."Otherwise,check "No.” Caution:If you checked“Yes,”do not complete the rest of Part IⅡ.Attach this form to your tax return toclaim the EIC.If you checked"No,"continue. 4 Could you(or your spouse if filing jointly)be claimed as a qualifying child of another taxpayer for the yearentered on line 12 Caution:See the instructions before answering.If you (or your spouse if filing jointly)answer“Yes”toquestion 4,you cannot claim the EIC. If you are claiming the EIC with a qualifying child,continue to Section A.Otherwise,go to Section B. Section A:Filers With a Qualifying Child or Children √Answer questions 5,7,and 8 for each child for whom you are claiming the EIC. √Enter the name(s)of the child(ren)you listed as Child 1,Child 2,and Child 3 on Schedule EIC for the year entered on line 1 above. 5a Child 1____-------------- b Child 2 6 Does your completed Schedule EIC for the year entered on line 1 show that you had a qualifying child for the EIC?▶□YesCaution:If you checked"No,"you do not need to complete Part II,Section A.Go to Part II,Section B. 7 Enter the number of days each child lived with you in the United States during the year entered on line 1.Child 3▶ Caution:See the instructions for special rules before answering.If you enter less than 183(184 if the year on line 1 is a leapyear),you cannot claim the EIC for that child. 8 If the child was born or died during the year entered on line 1,enter the month and day the child was born and/or died asmonth (MM)/day (DD).Otherwise,skip this line. Child 1 date of birth (MM/DD)Child 1 date of death (MM/DD)Child 2 date of birth (MM/DD)Child 2 date of death (MM/DD)Child 3 date of birth (MM/DD)Child 3 date of death (MM/DD) Only one person may claim the child as a qualifying child for the EIC and certain other child-related benefits.If the child meetsthe conditions to be a qualifying child of any other person (other than your spouse if filing jointly),complete Part V.If youcannot treat any of the children listed above as a qualifying child and have no other qualifying children,go to Part II,Section B. Section B:Filers Without a Qualifying Child or Children 9a Enter the number of days during the year entered on line 1 that your main home was in the United States ▶□□□ b If married filing jointly,enter the number of days during the

FAQs

When is Form 8862 required to be completed and attached to a tax return?

You must complete Form 8862 and attach it if your EIC, CTC/ACTC, or AOTC was previously reduced or disallowed and you received a letter stating you must complete and attach Form 8862 next time you claim the credit(s). You must also meet all requirements for the credit(s) you are claiming.

What do you need to do in Part I for earned income credits?

Enter the tax year you are filing for, then check the box(es) for the credit(s) you are claiming and complete the matching parts. Also answer whether your earned income or investment income was incorrectly reported as the reason for the prior reduction or disallowance.

What requirements must be met for a child to qualify for the CTC/ACTC?

You must answer whether the child meets the requirements to be a qualifying child for claiming the CTC/ACTC. You also must confirm the child lived with you for more than half of the year; otherwise you cannot claim the CTC/ACTC for that child.

Sep 19, 2026

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