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Form 8862: Information To Claim Certain Credits After Disallowance
IRS Form 8862 is Information To Claim Certain Credits After Disallowance, which allows filers to claim the EIC, CTC, ACTC, ODC, or AOTC if they meet requirements after a reduction or disallowance. If filing jointly, only one filer must have an SSN issued before the due date.
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IRS Form 8862 - Information To Claim Certain Credits After Disallowance
IRS Form 8862 is Information To Claim Certain Credits After Disallowance, which allows filers to claim the EIC, CTC, ACTC, ODC, or AOTC if they meet requirements after a reduction or disallowance. If filing jointly, only one filer must have an SSN issued before the due date.
Risk Radar
Scan points- 1Do not claim the AOTC for a student unless they have an SSN, ITIN, or ATIN issued on or before the due date.
- 2Filing without entering the correct tax year on Part I, Line 1.
- 3Checking a credit box on Line 2 but failing to complete the corresponding part (II, III, or IV).
- 4Claiming EIC when the filer was a qualifying child of another taxpayer and checking 'No' on Part II, Line 4.
- 5Filing jointly without ensuring one spouse has an SSN/ITIN issued by the deadline.
Plain English
This form lets taxpayers reclaim certain tax credits—like the Earned Income Credit (EIC) or Child Tax Credit (CTC)—if those credits were previously reduced or denied for a specific reason. Filers use Form 8862 to formally notify the IRS that they now qualify for these benefits on their original or amended return.
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 this form when your EIC, CTC, ACTC, ODC, or AOTC was reduced or disallowed for a year after 1996 or 2015 (depending on the credit) due to a reason other than a math or clerical error, and you now meet all requirements for that credit.
- Do not use Form 8862 if the final determination means you cannot take the credit(s), unless you are appealing that final determination regarding the disallowance period (ban).
- Check your tax return instructions to see if a specific schedule or form must be attached for each credit claimed, as this applies regardless of whether you file Form 8862.
Form selector
Use this form or another form?
Filing Jointly
Only one spouse needs an SSN to claim CTC/ACTC; the other needs an SSN or ITIN issued by the due date.
✓ Check if your spouse has an ITIN instead of an SSN for ODC/AOTC claims.
Claiming Credit During Ban Period
If claiming a credit during a ban period, you must mail the return because e-file submissions will be rejected.
✓ Verify that Form 8862 is attached to your tax return when claiming a credit while under a disallowance.
Claiming CTC/ACTC for 2024 or Earlier
An ITIN can substitute for an SSN on Form 8862 if the credit was claimed prior to 2025.
✓ Ensure your ITIN was issued on or before the due date of the return you are filing.
Deadline or filing window
The form must be filed by the due date of the relevant tax return (including extensions). If applying for an ITIN/ATIN for a 2025 return, the IRS will count it as being issued timely if applied for on or before that due date. The source does not specify day counts but mandates filing by the established due date.
Checklist
What you need before filling it out
EIC/CTC/ACTC/ODC/AOTC Status
Reduction or disallowance occurred for a year after 1996 (or 2015 for CTC/ACTC/ODC/AOTC) due to non-math/clerical error. · Form 8862, Part I
Joint Filer SSN Requirement
One filer must have a valid SSN issued on or before the due date of the return. · Instructions p.1 & p.2
ITIN Substitution (CTC/ACTC)
The other joint filer provides an ITIN issued on or before the due date of the return. · Instructions p.1 & p.2
Claiming During Ban Period
You are claiming a credit in a later tax year when you would otherwise be eligible (i.e., during the 2- or 10-year ban). · Instructions p.2
ITIN Substitution (ODC/AOTC)
You use an ITIN in the "social security number" space on Form 8862 for ODC or AOTC claims. · Instructions p.2
Required Attachments
Applicable schedules and forms must be attached to the return for each credit claimed. · Instructions p.1
Before you submit
- 1Ensure you complete Form 8862 and attach it to your tax return.
- 2Verify that the reason for filing is because the EIC, CTC/ACTC/ODC, or AOTC was reduced or disallowed by a non-math/clerical error.
- 3Confirm that you now meet all requirements for the credit you wish to claim.
- 4If filing jointly, confirm at least one filer has an SSN issued on or before the due date of your return.
- 5If using an ITIN instead of an SSN, ensure it was issued on or before the due date of the tax return.
- 6If claiming during a ban period, verify that you are mailing the entire tax return to the IRS (not e-filing).
- 7Attach all applicable schedules and forms for every credit being claimed.
How to file this form
- 1Complete Form 8862, ensuring the name(s) shown on your return are listed in Part I.
- 2Determine if you must claim credits during a ban period; if so, prepare to mail the entire tax return to the IRS.
- 3Verify that all applicable schedules and forms supporting the claimed credit(s) are attached to your tax return.
- 4Sign Form 8862 (though location is not specified in the excerpt).
- 5Attach the completed Form 8862 to your tax return before submitting it to the IRS.
Known limitations
- 1Do not file Form 8862 if your EIC, CTC/ACTC/ODC, or AOTC was reduced or disallowed after you already filed Form 8862 (or other documents) and the credit was subsequently allowed, provided the reduction/disallowance has not happened again for a reason other than math or clerical error [Instructions p.1].
- 2Do not file Form 8862 if you are claiming the EIC without a qualifying child, and the only reason your EIC was reduced or disallowed in an earlier year was because the IRS determined a listed child on Schedule EIC was not your qualifying child [Instructions p.2].
- 3Do not file Form 8862 for the two years after the most recent tax year where there was a final determination that your credit claim (EIC, CTC/ACTC/ODC, or AOTC) resulted from reckless or intentional disregard of the rules [Instructions p.2].
- 4Do not file Form 8862 for the ten years after the most recent tax year where there was a final determination that your credit claim (EIC, CTC/ACTC/ODC, or AOTC) resulted from fraud [Instructions p.2].
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2025 (12/2025). For the latest information, filers should visit IRS.gov/Form8862; this revision specifically notes that an SSN is required to claim the Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC) beginning in tax year 2025.
What changed or needs a fresh check
- Edition date — confirm the revision reads 12/2025.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source (but must be mailed to the IRS if claiming during a ban period).
- Signature — Must sign Form 8862, though location is not specified on the excerpted pages.
- Form Number — confirm it reads 8862.
Quick Facts
Downloads
After you file
- 1Attach Form 8862 to your tax return when claiming the EIC, CTC, ACTC, ODC, or AOTC if you meet the criteria for those credits [Instructions p.1].
- 2Keep a copy of Form 8862 and any applicable schedules/forms attached to your return [Instructions p.1].
- 3Be prepared to provide other information before any refund claimed on Form 8862 is issued [Instructions p.1].
- 4The year entered on Line 1 must be the year for which you are filing the form, not the year the credit was disallowed [Instructions p.2].
Sources
- SRCInstructions p.1 — The purpose of Form 8862 is to claim the EIC, CTC, ACTC, ODC, or AOTC if criteria are met after reduction/disallowance [Instructions p.1].
- SRCInstructions p.1 — Beginning in tax year 2025, a valid SSN is required to claim the Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC) [Instructions p.1].
- SRCInstructions p.1 — If filing jointly, only one filer must have a valid SSN; the other needs an SSN or ITIN [Instructions p.1].
- SRCInstructions p.2 — Line 1 of Form 8862 requires entering the year you are filing to claim the credit(s), not the year it was disallowed [Instructions p.2].
- SRCInstructions p.3 — A qualifying child for the EIC must be a descendant (son, daughter, etc.) and have been enrolled at least half-time in a recognized program [Instructions p.3].
- SRCInstructions p.1 — If you apply for an ITIN/ATIN on or before your 2025 return due date, the IRS considers it issued by that deadline [Instructions p.1].
Common confusion points
Should I file Form 8862 even if my EIC was reduced or disallowed due to a simple math error?
The instructions state that for any credit (EIC, CTC/ACTC/ODC, AOTC), you must file Form 8862 if the reduction/disallowance was for any reason *other than* a math or clerical error [Instructions p.1].
If I am filing jointly, does both spouses need an SSN to claim credits?
No; only one filer needs a valid SSN. The other filer must have either an SSN or an ITIN [Instructions p.1].
When should the tax year on Line 1 be entered?
Enter the year for which you are filing Form 8862 to claim the credit(s) (e.g., 2025), not the specific year the credit was disallowed [Instructions p.2].
Can I skip Form 8862 if my EIC reduction/disallowance was only because a child listed on Schedule EIC wasn't the qualifying child?
Yes, you can take the credit(s) without filing Form 8862 in that specific case [Instructions p.2].
Does being a student automatically mean I qualify for the EIC if my claim was reduced?
Not necessarily; Line 6 requires four conditions to be met: being a descendant, having been enrolled half-time in a qualifying program, not completing the first 4 years of post-secondary education, and having no felony conviction [Instructions p.3].
If I apply for an ITIN/ATIN during the filing period, when is it considered issued?
If you apply on or before the due date of your return (including extensions), the IRS considers the ITIN/ATIN as issued on or before that due date [Instructions p.1].
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Taxpayers may be asked to provide other information before any refund claimed on Form 8862 is issued [Instructions p.1].
Questions about IRS Form 8862
What is IRS Form 8862 used for?
This form lets taxpayers reclaim certain tax credits—like the Earned Income Credit (EIC) or Child Tax Credit (CTC)—if those credits were previously reduced or denied for a specific reason. Filers use Form 8862 to formally notify the IRS that they now qualify for these benefits on their original or amended return.
Who must file IRS Form 8862?
Filers must complete Form 8862 if their Earned Income Credit (EIC) was reduced or disallowed for a year after 1996, and they now meet all requirements. This applies to individuals and those filing jointly who meet the criteria for credits like CTC, ODC, or AOTC.
What information does IRS Form 8862 require?
Part I collects the tax year being claimed (Line 1) and which credit(s) are being claimed (Line 2). Part II specifically details the Earned Income Credit status, while Parts III and IV cover the Child Tax/Additional Child Tax Credit and American Opportunity Tax Credit, respectively.
When is IRS Form 8862 due?
The form must be filed on or before the due date of the tax return for which the credit is being claimed (including extensions). For 2025 returns, an ITIN applied for by the deadline will be considered issued on time.
Where do I file IRS Form 8862?
Form 8862 must be attached to your tax return. The source does not specify a single service center address but requires attachment to the main filing package.
How do I complete IRS Form 8862?
First, complete Part I by entering the tax year on Line 1 and checking the applicable credit box(es) on Line 2. Next, complete the relevant part (e.g., Part II for EIC). For Part II, check if the reduction was due to incorrect income reporting; if 'No,' continue filling out that section before attaching Form 8862 to your tax return.
What happens if IRS Form 8862 is filed incorrectly?
Failing to file Form 8862 when due means the taxpayer cannot claim the EIC, CTC, ODC, or AOTC on either their original or amended return for that year. If an SSN/ITIN isn't issued by the deadline, specific credits are disallowed.
Should I file Form 8862 even if my EIC was reduced or disallowed due to a simple math error?
The instructions state that for any credit (EIC, CTC/ACTC/ODC, AOTC), you must file Form 8862 if the reduction/disallowance was for any reason *other than* a math or clerical error [Instructions p.1].
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