Updated October 19, 2026. Quick answer: Form 8862 is the Information To Claim Certain Credits After Disallowance. You attach it to your return when a credit such as the EIC, CTC, ACTC, ODC or AOTC was earlier reduced or disallowed for a reason other than a math or clerical error and you now want to claim it again. The conditions are on the form itself, and a few exceptions mean some people never need it.
Who must file Form 8862, and who does not
The form opens with its own rule: “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.” The first condition is “Your EIC, CTC/ACTC/ODC, or AOTC was previously reduced or disallowed for any reason other than a math or clerical error.” The second is “You now want to claim the credit that was previously reduced or disallowed and you meet all the requirements for the credit.”
Both conditions must be true. A credit that was changed only because of a math or clerical error does not trigger the form. The instructions also list two exceptions under “Do not file Form 8862 if:” In the first, “you filed Form 8862 (or other documents) and your credit was then allowed” and the credit has not been reduced or disallowed again for such a reason. In the second, “You are claiming the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the earlier year was because it was determined that a child listed on Schedule EIC was not your qualifying child.”
For both exceptions the instructions conclude: “In either of these cases, you can take the credit(s) without filing Form 8862 if you meet all the credit’s eligibility requirements.”
Part I: the year and the credits
Every filer completes Part I. Line 1 asks for a year, and the instructions clarify which one: “Do not enter the year the credit(s) was disallowed.” Line 2 is a set of boxes, and the instructions say “You can check a box for each credit that was previously reduced or disallowed.” The boxes point to the parts you finish next: Part II for the earned income credit, Part III for the child tax credit, additional child tax credit and credit for other dependents, and Part IV for the American opportunity tax credit.
| Where | As printed on the form |
|---|---|
| Part I, line 1 | “Enter the tax year for which you are filing this form (for example, 2025)” |
| Part I, line 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.” |
| Part II, line 3 | “If the only reason your EIC was reduced or disallowed was because you incorrectly reported your earned income or investment income, check” |
| Part II, line 4 | “Could you (or your spouse if filing jointly) be claimed as a qualifying child of another taxpayer for the year entered on line 1?” |
| Part II, line 6 | “Does your completed Schedule EIC for the year entered on line 1 show that you had a qualifying child for the EIC?” |
| Part II, line 11a | “Can you be claimed as a dependent on another taxpayer’s return?” |
| Part III, line 14 | “did the child live with you for more than half of the year or meet an exception described in the instructions?” |
| Part III, line 16 | “is that person your dependent?” |
| Part IV, line 19a | “Did the student meet the requirements to be an eligible student for purposes of the AOTC for the year entered on line 1?” |
The table lists the first question of each section as printed. The full form has more questions, including the names and day counts for each child, and you answer them for each person you claim.
Part II: the earned income credit
Line 3 offers a shortcut. If you answer yes to line 3, the form tells you to “do not complete the rest of Part II.” and to “Attach this form to your tax return to claim the EIC.” Answering no sends you on to line 4.
Line 4 turns on a different test. The instructions say “If you (or your spouse if filing jointly) were a qualifying child of another taxpayer for the year shown on line 1, you cannot claim the EIC.” Section A is for filers with a qualifying child, and the form tells you to “Answer questions 5, 7, and 8 for each child for whom you are claiming the EIC.”
On line 7, the instructions explain the day count for a child who lived with you part of the year: “You cannot take the credit for a child who lived with you for half of the year or less, even if you paid most of the child’s living expenses.” Temporary absences are treated this way: “Temporary absences by you or the child for special circumstances such as school, vacation, business, medical care, military service, or detention in a juvenile facility count as time the child lived with you.”
Section B is for filers without a qualifying child. Line 9a asks for “the number of days during the year entered on line 1 that your main home was in the United States”. For members of the military, “If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period.” Line 10 is the age test, and line 11 asks whether you or your spouse can be claimed as a dependent on someone else’s return.
Parts III and IV: the child and education credits
Part III covers the child tax credit, additional child tax credit and credit for other dependents. Line 14 follows the half-year test: “Generally, a child must live with you for more than half of the year for you to claim the credit.” The form ends the part with a caution: “If the answer is “No” for question 14, 15, 16, or 17, you cannot claim the CTC/ACTC/ODC for that child or other dependent.”
A newer rule applies to the child tax credit. The instructions state “Beginning in tax year 2025, you must have a valid SSN to claim the CTC or ACTC.” For a joint return, “only one filer must have a valid SSN.” For the other credit in this part, “You can have an ITIN instead of an SSN to claim the ODC or AOTC”
Part IV covers the American opportunity tax credit. Line 19b asks whether the credit was claimed for the student in four earlier years, and the instructions add “You cannot claim the AOTC based on qualified education expenses paid for a student by someone other than yourself or your spouse, unless you are claiming the student as a dependent.”
Figures, bans and what happens after you file
The form and instructions print several thresholds that decide whether a credit is available at all. The table lists the main ones as the sources print them.
| Item | As printed on the form or in the instructions |
|---|---|
| Days a child lived with you (EIC, Part II, Section A) | “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.” |
| Days your main home was in the United States (EIC, Section B) | “If you enter less than 183 (184 if the year on line 1 is a leap year) on either line 9a or 9b (if filing jointly), you cannot claim the EIC.” |
| Age test without a qualifying child | “If neither you (nor your spouse if filing jointly) were at least age 25 but under age 65 at the end of the year entered on line 1, you cannot claim the EIC.” |
| Child age for the CTC and ACTC | “A qualifying child for purposes of the CTC and ACTC must be under age 17 at the end of the year.” |
| Earlier years of the AOTC | “Has the Hope Scholarship Credit or AOTC been claimed for the student for any 4 tax years before the year entered on line 1?” |
| Length of a disallowance period | “2 years after the most recent tax year for which there was a final determination that your EIC, CTC/ACTC/ODC, or AOTC claim was due to reckless or intentional disregard of the rules” |
A ban is a separate situation. The instructions say that for two years, or for ten years where there was a final determination of fraud, you should not file the form to claim the credit unless you are appealing. To appeal, “you should file Form 8862 and follow the instructions next.” When a ban applies, “we will reject an efiled return that attempts to claim a credit during a ban period.”
On timing of refunds, the instructions say “The IRS cannot issue refunds before mid-February for returns that claim the EIC or the ACTC.” This applies to the whole refund. For the IRS page on the form, see the IRS page about Form 8862. This page is general information, not tax advice.
Which revision applies
The editions read for this page are Form 8862 (Rev. December 2025) and the Instructions for Form 8862 (Rev. December 2025), which are the revisions irs.gov served when they were read on 2026-10-19. Check the revision printed on the form you are attaching, because a later revision can change the credit rules, the line layout and the social security number requirements.
Common mistakes
- Filing the form when an exception applies. The instructions say “In either of these cases, you can take the credit(s) without filing Form 8862 if you meet all the credit’s eligibility requirements.”
- Entering the wrong year on line 1. The instructions say “Do not enter the year the credit(s) was disallowed.”
- E-filing a return that claims a credit during a ban. The instructions say “we will reject an efiled return that attempts to claim a credit during a ban period.”
Related: earned income credit, child tax credit, and Form 1040 line 27.
Sources
- Form 8862 (Rev. December 2025), Information To Claim Certain Credits After Disallowance: https://www.irs.gov/pub/irs-pdf/f8862.pdf
- Instructions for Form 8862 (Rev. December 2025): https://www.irs.gov/pub/irs-pdf/i8862.pdf
Read from the agency documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.