Instructions for Form 8862 - Rev. December 2019 - Information to Claim Certain Credits After Disallowance

Sep 19, 2026

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Instructions for Form 8862 (Rev. December 2019) explain when and how to file the form to claim the earned income credit, child tax credit and related credits, credit for other dependents, and the American opportunity tax credit after prior disallowance. It details required taxpayer identification numbers by the return due date, including SSN/ITIN rules, rules for qualifying children, and reminders such as delayed refunds for certain credit claims. It also provides cautions on attaching applicable schedules and lists exceptions when Form 8862 is not required.

LanguageEnglish

CategoryForms

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Purpose of Form

When to File Form 8862

Reminders

Taxpayer Identification Number Requirements

Exceptions and Caution

Instructions for Form 8862 (Rev. December 2019) Information To Claim Certain Credits After Disallowance Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 8862 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form8862)[ ](go to IRS.gov/Form8862)[IRS.gov/Form8862](go to IRS.gov/Form8862) . Reminders Delayed refund for returns claiming certain credits. The IRS cannot issue refunds before mid-February for returns that claim the earned income credit (EIC) or the additional child tax credit (ACTC) . This applies to the entire refund, not just the portion associated with these credits. Taxpayer identification number needed by due date of return. You must have a taxpayer identification number issued on or before the due date of the 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) . See below for more information on each credit. Earned income credit (EIC). If you haven’t been issued a social security number (SSN) valid for employment on or before the due date of your return (including extensions), you cannot claim the EICon either your original or amended return. Also, if a child hasn't been issued a valid SSN on or before the due date of your return (including extensions), you cannot count that child as a qualifying child in figuring the EIC on either your original or amended return. Child tax credit (CTC)/Additional child tax credit (ACTC)/ Credit for other dependents (ODC). Your child must have the required SSN to be a qualifying child for the CTC/ACTC. Children identified by an individual taxpayer identification number (ITIN) or adoption taxpayer identification number (ATIN) are not qualifying children for the CTC or ACTC. If your child hasn’t been issued an SSN that is valid for employment before the due date of your return (including extensions), you cannot use the child to claim the CTC/ ACTC on either your original or amended return. Dependents used to claim the ODC must have been issued an SSN, ITIN, or ATIN on or before the due date of your return (including extensions) . You must have an SSN or ITIN to claim the CTC, ACTC, or ODC for a dependent. If you haven’t been issued an SSN or ITIN on or before the due date of your return (including extensions), you cannot claim the CTC, ACTC, or ODC on either your original or amended return. American opportunity tax credit (AOTC). You must have an SSN or ITIN to claim the AOTC. If you haven’t been issued an SSNor ITIN on or before the due date of your return (including extensions), you cannot claim the AOTC on either your original or amended return. Also, the AOTC is not allowed on either your original or amended return for a student who hasn’t been issued an SSN, ITIN, or ATIN on or before the due date of your return (including extensions) . See your tax return instructions for more information. General Instructions Purpose of Form You must complete Form 8862 and attach it to your tax return to claim the EIC, CTC, ACTC, ODC, or AOTC if you meet the following criteria for any of the credits. | IF | AND | THEN | | --- | --- | --- | | Your EIC for a year after 1996 was reduced or disallowed for any reason other than a math or clerical error | You now meet all the
requirements for and
want to take the EIC | You must file Form 8862 | | Your CTC, ACTC, or ODC for a year after 2015 was reduced or disallowed for any reason other than a math or clerical error | You now meet all the
requirements for and
want to take the CTC, ACTC, or ODC | You must file Form 8862 | | Your AOTC for a year after 2015 was reduced or disallowed for any reason other than a math or clerical error | You now meet all the r

FAQs

When is Form 8862 required to claim these credits again?

You must complete and attach Form 8862 to claim the EIC, CTC, ACTC, ODC, or AOTC if your relevant credit was reduced or disallowed for reasons other than math or clerical error and you meet the current requirements.

What identification numbers are needed by the due date of the return?

To claim EIC you generally need an SSN issued on or before the due date (including extensions) that is valid for employment. For CTC/ACTC/ODC and AOTC you need an SSN or ITIN by the due date, with specific rules for qualifying children and dependents.

When should a taxpayer not file Form 8862?

Do not file if the prior disallowance was followed by a later allowed credit and there has been no further reduction or disallowance for reasons other than math or clerical error. Also, do not file within the time limits tied to reckless/intentional disregard or fraud determinations.

Sep 19, 2026

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