Form 8862 is the 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) after the IRS reduced or disallowed it in an earlier year for any reason other than a math or clerical error. Without it, the credit won't be allowed again.
Most people meet Form 8862 through a letter: the IRS disallowed a credit, and now says you'll need the form next time. It doesn't add a credit; it shows you now meet the rules you didn't meet before. Everything below comes from the Rev. December 2025 instructions.
When you must file it
| Credit | File Form 8862 if it was reduced or disallowed for a year after | And you now |
|---|---|---|
| EIC | 1996 | Meet all the requirements and want to claim it |
| CTC, ACTC or ODC | 2015 | Meet all the requirements and want to claim it |
| AOTC | 2015 | Meet all the requirements and want to claim it |
The reduction must have been for a reason other than a math or clerical error. You also attach the usual schedules and forms for each credit, and the IRS may ask for more information before it issues any refund.
When you don't file it
- You already filed Form 8862 after the disallowance, the credit was then allowed, and it hasn't been reduced or disallowed again except for a math or clerical error.
- You're claiming the EIC without a qualifying child, and the only earlier problem was that a child on Schedule EIC wasn't your qualifying child.
- You're inside a ban period (below).
The 2-year and 10-year bans
If the IRS made a final determination that your claim was due to reckless or intentional disregard of the rules, you can't claim the credit for 2 years after the most recent such year. If it was due to fraud, the ban is 10 years. Don't file Form 8862 during the ban, unless you want to appeal it.
To appeal, you claim the credit in a later year inside the ban period, with Form 8862 attached, and you must mail that return, because the IRS rejects an e-filed return claiming a credit during a ban. You'll then receive a notice disallowing the credit, with instructions and deadlines for challenging the ban, including routes to the U.S. Tax Court, a U.S. District Court or the U.S. Court of Federal Claims.
The instructions' example: you claimed the EIC on a 2024 return filed in March 2025, the IRS found reckless disregard, you didn't act on the statutory notice within 90 days, and the EIC was denied in December 2025. A CP79A notice in January 2026 said you can't claim it for 2025 and 2026. To appeal, you'd claim it on the 2025 return with Form 8862 attached.
What the form asks
| Part | Who completes it | Key questions |
|---|---|---|
| Part I | Everyone | Line 1: the year you're claiming for. Line 2: tick each credit that was previously reduced or disallowed |
| Part II | EIC claimants | Whether you (or your spouse) were a qualifying child of another taxpayer, plus residence and relationship details for each child |
| Part III | CTC, ACTC and ODC claimants | Whether each child lived with you more than half the year and meets the qualifying child tests |
| Part IV | AOTC claimants | Whether the student was eligible, including the 4-year limit |
For Part III, the qualifying child tests are the familiar ones: the right relationship (including stepchildren, foster children, siblings and their descendants), under 17 at year end, not providing over half their own support, living with you more than half the year, claimed as your dependent, not filing a joint return, and a U.S. citizen, national or resident alien. Temporary absences for school, holidays, medical care or military service count as time living with you.
Identification rules that changed for 2025
| Credit | Who needs which number, by the return's due date (including extensions) |
|---|---|
| EIC | You need a valid SSN that authorizes work; a qualifying child without one can't be counted |
| CTC and ACTC | From 2025, a valid SSN for at least one filer on a joint return (the other needs an SSN or ITIN); the child needs an SSN valid for employment. Children with an ITIN or ATIN don't qualify |
| ODC | You need an SSN or ITIN; dependents need an SSN, ITIN or ATIN |
| AOTC | You need an SSN or ITIN; the student needs an SSN, ITIN or ATIN |
If you apply for an ITIN or ATIN on or before the due date and it's then issued, the IRS treats it as issued on time. Our guide to the ITIN number explains the application.
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Other rules worth knowing
- For the EIC without a qualifying child, you must be at least 25 but under 65 at the end of the year.
- A qualifying child for the CTC and ACTC must be under 17 at the end of the year.
- The IRS can't issue refunds before mid-February for returns claiming the EIC or ACTC, and that applies to the whole refund.
- On line 1, enter the year you're claiming the credit for, not the year it was disallowed.
Paid preparers claiming these credits must also complete Form 8867, so expect to be asked for documents.
The verdict
If you got a disallowance letter, don't simply claim the credit again next year and hope. Fix whatever caused the problem, gather records that show you now meet each test, and attach Form 8862. If you were given a ban you think is wrong, the appeal route runs through a mailed return, so don't e-file that year.
Frequently asked questions
When do I need Form 8862?
When your EIC, CTC, ACTC, ODC or AOTC was reduced or disallowed in an earlier year for a reason other than a math or clerical error, and you now qualify and want to claim it.
Can I e-file Form 8862?
Yes, normally. But if you're claiming a credit during a 2- or 10-year ban to appeal it, you must mail the return, because the IRS rejects an e-filed one.
How long is an EIC ban?
2 years after a final determination of reckless or intentional disregard of the rules, and 10 years after a final determination of fraud.
What year goes on line 1 of Form 8862?
The year you're claiming the credit for, such as 2025, not the year the credit was disallowed.
