Everything You Need to Know About Form 8862

What is Form 8862?

Form 8862, Information to Claim Certain Credits After Disallowance, is used when the IRS previously disallowed a refundable or nonrefundable tax credit. Submitting this form confirms that you now meet all eligibility rules and can lawfully claim the credit again.

Who Should File Form 8862?

You need to file Form 8862 if you had any of the following credits denied or reduced in a prior year:

• Earned Income Credit (EIC)
• Child Tax Credit (CTC)
• American Opportunity Credit (AOC)
• Credit for Other Dependents (ODC)

Do not file if the disallowance was due to a math or clerical error.

When to File Form 8862

Attach Form 8862 to your next eligible tax return after the disallowance period has ended. Filing too early or before meeting eligibility requirements may result in rejection.

Key Information Required

• Taxpayer name, Social Security number, and tax year of disallowance
• Details of previously denied credit(s)
• Updated information proving eligibility (e.g., income, dependents, residency)

Why Form 8862 Matters

Form 8862 ensures the IRS considers your eligibility for previously denied credits. Filing helps:

• Avoid automatic denial of your claim
• Restore refundable or nonrefundable credits
• Maximize potential refunds or reduce tax owed
• Reestablish compliance for future returns