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Official form guide
Form 8862-SP: 8862 (sp)
IRS Form 8862 (sp) is used to claim certain tax credits after they were previously denied or reduced; it applies to all declarants. A key requirement is that for the Child Tax Credit, a valid SSN must be held by the child.
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IRS Form 8862-SP - 8862 (sp)
IRS Form 8862 (sp) is used to claim certain tax credits after they were previously denied or reduced; it applies to all declarants. A key requirement is that for the Child Tax Credit, a valid SSN must be held by the child.
Risk Radar
Scan points- 1Failing to list a valid SSN/ITIN for the child, if applicable, prevents claiming CTC/ACTC.
- 2Failing to mark 'Sí' (Yes) on Line 3 when claiming EIC and falsely stating the reason for denial.
- 3Claiming CTC/ACTC without a valid SSN for the child before the filing deadline.
- 4Not listing the correct tax year in Part I of Form 8862 (sp).
- 5Filing the form but not attaching it to the corresponding federal tax return.
Plain English
This form allows taxpayers to ask the IRS to re-grant specific tax benefits, like the Child Tax Credit (CTC) or Earned Income Credit (EIC), if they were denied before. If you meet all the requirements for these credits, you can use this Form 8862 to claim them on your return.
Submission Date
- Filing date: 2026-01-13 18:10:35
- 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 claiming the Earned Income Credit (EIC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), Other Dependent Credit (ODC), or American Opportunity Tax Credit (AOTC) after those credits were previously denied or reduced.
- Do not use it if you are filing a standard return and none of the listed credits apply to your situation, unless an exception requires filling out Form 8862.
- Check your tax return instructions for more information on this form.
Form selector
Use this form or another form?
Filing jointly with one partner lacking a valid SSN
One spouse must have an SSN; the other needs an SSN or ITIN.
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Claiming EIC/CTC/ACTC for a child without a valid SSN
The child must have a valid, work-authorized SSN issued by the filing deadline to claim these credits.
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Filing as an individual with no qualified child but needing EIC
You must be at least 25 years old and under 65 years old at year-end.
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Deadline or filing window
The Form 8862 (sp) is used when a credit was previously denied or reduced. If you are filing late due to an error determination, there is no specific deadline stated other than attaching it to your return, but the form applies to events up to 10 years prior.
Checklist
What you need before filling it out
Form Purpose
Claiming EIC, CTC, ACTC, ODC, or AOTC after denial/reduction · Instructions p.1 / Form p.1
CTC/ACTC Child Requirement
Child must have a valid SSN for the year end. · Instructions p.1
EIC Requirement (Filer)
Filer must have a valid SSN issued by or before the filing deadline. · Instructions p.1
Joint Filing CTC/ACTC Requirement
One spouse needs a valid SSN; the other needs an SSN or ITIN. · Instructions p.1
Age Requirement (EIC without child)
Filer must be 25 years old but under 65 years old at year-end. · Instructions p.1
Before you submit
- 1Confirm that the Form 8862 (sp) is attached to your tax return.
- 2Verify that you meet the criteria for one of the listed credits (EIC, CTC, ACTC, ODC, or AOTC).
- 3If filing jointly, confirm both filers meet their respective SSN/ITIN requirements by the deadline.
- 4Confirm any child claiming CTC/ACTC has a valid SSN issued before the filing deadline.
- 5Check if you qualify for EIC without a qualified child (must be 25-64 years old).
- 6Review the form to ensure all required name and SSN fields are completed.
- 7Ensure the specific credit(s) you are claiming are clearly indicated on Form 8862.
How to file this form
- 1Complete the personal information section of Form 8862 (sp), including your full name and Social Security Number.
- 2Determine which credit(s) qualify for filing (EIC, CTC, ACTC, ODC, or AOTC) based on the instructions.
- 3Answer 'Yes' to the question on page 3 if you meet the requirements of one of the exceptions listed on Form 8862 (sp).
- 4Attach the completed Form 8862 (sp) to your main tax return and submit it.
Known limitations
- 1The Form 8862 (sp) does not need to be presented if the EIC, CTC/ACTC/ODC, or AOTC was reduced or denied for a year after 1996, 2015, or 2015, respectively, but you have already filed Form 8862 (or other documents) and your credit has not been subsequently reduced or denied by any reason other than a mathematical or administrative error.
- 2The Form 8862 (sp) is not required if the EIC was reduced or denied because you are claiming the EIC without a qualified child, and the only reason for the reduction/denial in the prior year was that an indicated child on Schedule EIC (Form 1040) was determined not to be your qualified child.
- 3The Form 8862 (sp) is required if the IRS determined you were ineligible for the EIC and that the error was due to intentional or irresponsible disregard of the requirements, especially when receiving a statutory deficiency notice in September 2025 regarding an adjustment where taxes will be assessed, provided no petition was filed with the U.S. Tax Court within 90 days.
- 4For the Child Tax Credit (CTC), the Form 8862 requires that the child must have a Social Security Number (SSN) to claim the credit.
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->The current edition is Revision December 2025 (12/2025). The source directs users to IRS.gov/Form8862SP for the most recent information, which may include legislative changes.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 12/2025.
- Form number — confirm the form is Form 8862 (sp).
- Catalog Number — confirm it reads 69598T.
- Signature — confirmation of signature location is not stated in the source, but signing before sending is generally required.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8862 (sp).
- 2Attach all applicable schedules and forms when filing the Form 8862 (sp) with your tax return.
- 3Be prepared to provide additional information before any refund is issued by the IRS.
- 4If claiming the EIC, note the year you are presenting the form on Line 1 (e.g., 2025), not the year the credit was denied.
- 5If filing for CTC/ACTC/ODC, be aware that the Refundable Child Tax Credit (RCTC) was only available for 2021.
Sources
- SRCInstructions p.1 — The purpose of Form 8862 is to claim EIC, CTC, ACTC, ODC, or AOTC credits if certain criteria are met.
- SRCInstructions p.1 — The form revision date on file is December 3, 2025 (Catalog Number 69598T).
- SRCInstructions p.2 — To claim the EIC, Form 8862 must be presented if it was reduced or denied for a year after 1996 and you meet all requirements.
- SRCInstructions p.2 — To claim CTC, ACTC, or ODC, Form 8862 must be presented if it was reduced or denied for a year after 2015.
- SRCInstructions p.2 — The Refundable Child Tax Credit (RCTC) was only available for the year 2021.
- SRCInstructions p.3 — On Part I, Line 1 of Form 8862 (sp), the filer must note the year they are presenting the form, not the year the credit was denied.
- SRCForm p.1 — The official title is IRS Form 8862 (sp) and it covers EIC, CTC, ACTC, ODC, and AOTC credits.
- SRCInstructions p.2 — If claiming the EIC without a qualified child, but the denial was due to an issue with a child listed on Schedule EIC (Form 1040), you must file Form 8862.
Common confusion points
Must I file Form 8862 even if my credit was denied due to an error?
If my EIC was reduced, do I need to file the form regardless of when it happened?
What is the difference between filing for CTC and ACTC/ODC on this form?
When should I use Line 1 (Year presented) versus the year the credit was denied?
If my child doesn't have an SSN, can I still claim credits using Form 8862 (sp)?
Do all filers need to complete every section of Form 8862 (sp)?
What if the reduction/denial was due to a mathematical error?
When must a petition be filed with the U.S. Tax Court after receiving an EIC deficiency notice?
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8862 (sp) itself, if a subsequent reduction or denial occurs after filing.
Questions about IRS Form 8862-SP
What is IRS Form 8862-SP used for?
This form allows taxpayers to ask the IRS to re-grant specific tax benefits, like the Child Tax Credit (CTC) or Earned Income Credit (EIC), if they were denied before. If you meet all the requirements for these credits, you can use this Form 8862 to claim them on your return.
Who must file IRS Form 8862-SP?
All declarants must file IRS Form 8862 (sp) if their EIC, CTC/ACTC/ODC, or AOTC was previously reduced or denied for a reason other than a mathematical or administrative error.
What information does IRS Form 8862-SP require?
Part I identifies the tax year and lists which credit(s) are being claimed. Parts II, III, and IV provide specific details regarding the Earned Income Credit, Child/Additional Child Tax Credits, and Opportunity Zone Credit, respectively.
When is IRS Form 8862-SP due?
The form is filed when claiming a credit that was previously denied or reduced; there is no single due date stated for filing the Form 8862 (sp) itself.
Where do I file IRS Form 8862-SP?
The instructions do not specify a location to send the Form 8862 (sp), but it must be attached to your tax return when submitting it.
How do I complete IRS Form 8862-SP?
First, fill out Part I with the relevant tax year and check the box(es) for the credit(s). Then, complete the corresponding part (II, III, or IV) based on the selected credit. The form must be signed before sending to the IRS.
What happens if IRS Form 8862-SP is filed incorrectly?
If the form is filed incorrectly, the IRS may deny the claim for the credit(s) being sought. For instance, if you fail to meet eligibility requirements, the claim will not be granted.
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