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Official form guide
Form 8862: 8862
Form 8862 is the IRS worksheet used to request a renewed Earned Income Credit (EIC), Additional Child Tax Credit, American Opportunity Credit, or Head of Household filing status after a prior claim was denied. File it before you file the tax return that includes the credit you want to claim again.
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IRS Form 8862 - 8862
Form 8862 is the IRS worksheet used to request a renewed Earned Income Credit (EIC), Additional Child Tax Credit, American Opportunity Credit, or Head of Household filing status after a prior claim was denied. File it before you file the tax return that includes the credit you want to claim again.
Risk Radar
Scan points- 1A single missed answer can cause the entire credit to be denied again.
- 2Leaving a required question blank
- 3Mismatching income figures with the attached return
- 4Claiming a qualifying child who does not meet IRS rules
- 5Submitting without a signature
Plain English
If the IRS once said you couldn’t take the Earned Income Credit or a related credit, you must attach Form 8862 to prove you now qualify. The form asks for basic income, filing status, and qualifying child details so the IRS can re‑evaluate your eligibility.
Submission Date
- Filing date: 2026-01-08 16:10:47
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when a prior EIC, AOTC, ACTC, or Head of Household claim was denied.
- Do not use if you have never been denied a credit.
- Check Form 1040 instructions for other credits that may require separate forms.
Form selector
Use this form or another form?
You need to amend a return after denial
To correct the original return
✓ Verify the original denial reason first
You are filing for the Child Tax Credit only
Separate schedule for CTC calculations
✓ Ensure no EIC is claimed
You are a non‑resident alien
Different filing rules
✓ Confirm residency status before proceeding
Deadline or filing window
Attach Form 8862 to the tax return you file for the year you are re‑claiming the credit. The return must be filed by the regular deadline (usually April 15) or by the extended deadline if you have filed an extension. There is no separate deadline for the form itself.
- —Earned income amount | Sum of wages, salaries, tips | Total earned income | Verify against W‑2/1099 totals
Checklist
What you need before filling it out
Line 1 – Earned income
W‑2s, 1099‑MISC, 1099‑NEC · Wage statements
Line 2 – Filing status
Prior year return · 1040 copy
Line 3 – Qualifying children count
Birth certificates, school records · Child’s SSN on tax return
Part III – Reason for prior denial
IRS notice · Notice letter
Before you submit
- 1Confirm you were previously denied the credit in writing
- 2Gather all wage and self‑employment documents
- 3Verify the number of qualifying children and their SSNs
- 4Complete every required line; do not leave blanks
- 5Match income figures with the attached 1040/1040‑NR
- 6Sign and date the form
- 7Attach Form 8862 to the front of your tax return
- 8If e‑filing, confirm the software attached the PDF correctly
- 9Mail to the address specified for your state, if filing by paper
- 10Retain a copy of the completed form for your records
How to file this form
- 1Log into your tax preparation software and select “Add Form 8862.”
- 2Enter earned income, filing status, and qualifying child details as prompted.
- 3Review the summary screen for any unanswered required questions.
- 4Print the form (if paper filing) and sign it.
- 5Attach the signed form to the top of your Form 1040 before mailing, or submit electronically.
- 6Double‑check the mailing address in the Form 8862 instructions.
- 7Send the package with tracking or keep the e‑file confirmation receipt.
Known limitations
- 1The form does not calculate the credit amount; that is done on Schedule 3 or Schedule 8812.
- 2It only applies to the four credits listed; other credits have separate reinstatement procedures.
- 3IRS instructions may change year‑to‑year; always use the edition matching the tax year.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->Form 8862 is active for tax years 2022‑2025. The IRS updates the form annually; always verify the edition year before filing.
What changed or needs a fresh check
- Edition date – use the version that matches the tax year you are filing for
- Fee – no filing fee for Form 8862
- Mailing address – see the current instructions for the correct IRS processing center
- Signature line – must be signed and dated by the taxpayer
- Electronic filing – confirm your tax software supports attaching Form 8862
Quick Facts
Downloads
After you file
- 1Keep the signed copy of Form 8862 with your tax records for at least three years.
- 2Monitor the IRS “Where’s My Refund?” tool for processing status.
- 3If the credit is denied again, review the IRS notice for the next required action.
- 4Update your records if any qualifying child information changes before the next filing year.
- 5Store the related wage statements and child documents in an organized folder.
Sources
- SRCIRS Form 8862 official PDFconfirms purpose and required fields
- SRCIRS Instructions for Form 8862provides filing address and edition date
- SRCIRS Publication 596Earned Income Credit guidelines
- SRCIRS Publication 970Education credits (AOTC) reference
- SRCIRS Publication 972Child Tax Credit reference
- SRCIRS website “Where to File” pagemailing addresses
- SRCIRS e‑file guidancesoftware attachment rules
Common confusion points
EIC vs. AOTC – taxpayers think the same form covers both; verify which credit was denied before completing.
Qualifying child age rules – many assume any dependent child qualifies; check the specific age and student status rules.
Married filing separately – some think they can claim Head of Household; confirm eligibility.
Self‑employment income – often omitted; include Schedule C earnings in earned income.
Electronic filing support – not all software attaches Form 8862; confirm before starting.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- IRS Notice CP2000 – review for mismatched income
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