Form 8862 - (Rev. November 2018) Earned Income Credit and Other Credits

Sep 19, 2026

Form 8862 (Rev. November 2018) is used to request specific tax credits after they were previously reduced or disallowed. The form is attached to a tax return to claim EIC, CTC/ACTC/ODC, or AOTC when the prior reduction or disallowance was not due to a math or clerical error and the taxpayer now meets the credit requirements. It guides filers on whether the reason was incorrect reporting, eligibility involving qualifying children, U.S. residency days, birth/death dates, and dependent-claiming limits, with separate sections for filers with and without qualifying children.

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CategoryForms

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Pages4

Reading Time2 min

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Part I

Earned Income Credit

Part II Earned Income Credit

Section A: Filers With a Qualifying Child or Children

Section B: Filers Without a Qualifying Child or Children

Part III Child Tax Credit/Additional Child Tax Credit/Credit for Other Dependents

| Information To Claim Certain Credits After Disallowance
Earned Income Credit (EIC),American Opportunity Tax Credit (AOTC),Child Tax Credit (CTC),
Additional Child Tax Credit (ACTC),and Credit for Other Dependents (ODC)
▶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 | 8862 Fom (Rev.November 2018) Department of the Treasury Internal Revenue Service Name(s)shown on return Your social security number You must complete Form 8862 and attach it to your tax return to claim the EIC,CTC/ACTC/ODC,or AOTC if both of the following apply √Your EIC,CTC/ACTC/ODC,orAOTC was previously reduced or disallowed for any reason other than a math or clerical error. √You now want to claim the credit that was previously reduced or disallowed and you mee all the requirements for the credit. # PartI AIl Filers 1 Enter the tax year for which you are filing this form (for example,2018)........... 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/Additional Child Tax Earned Income Credit Credit/Credit for Other Dependents American Opportunity Tax Credit (Complete PartIII) (Complete PartII) (Complete Part IV) # Part Ⅱ Earned Income Credit 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.” .. . ..▶□YesCaution:If you checked“Yes,”do not complete the rest of Part IⅡ.Attach this form to your tax return toclaim the EIC.If vou checked "No."continue. 4 Could you(or your spouse if filing jointly)be claimed as a qualifying child of another taxpayer for the yearCaution: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 children)you listed as Child 1,Child 2,and Child 3 on Schedule EIC for the year entered on line 1 above. 5a Child 1____-------- ------ c Child 3____------------------- 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 2▶Child 3▶「Caution:If you enter less than 183(184 if the year on line 1 is a leap year),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 clam the child as a qualifying child or the EIC and certain other chld-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 Il,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 durin

FAQs

When is Form 8862 required to claim these credits again?

Use Form 8862 and attach it to your tax return to claim the EIC, CTC/ACTC/ODC, or AOTC when the prior credit was reduced or disallowed for reasons other than a math or clerical error, and you now meet all requirements for the credit.

What should you do if the only reason your EIC was reduced or disallowed was incorrect reporting?

If the only reason was that you incorrectly reported earned income or investment income, check “Yes.” If you checked “Yes,” do not complete the rest of Part II, and attach the form to your tax return to claim the EIC.

How do eligibility rules differ for filers with qualifying children vs. without qualifying children?

With qualifying children, complete questions for each child, including Schedule EIC validation, days lived in the United States, and birth/death dates. Without qualifying children, complete U.S. days in your main home, and the form includes cautions about the 183/184-day threshold and dependent/age eligibility limits.

Sep 19, 2026

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