Form 8862

IRS Form 8862 (Rev. 10-2024) is an attachment to a federal tax return used to reclaim certain credits after a prior disallowance or reduction. The filer enters the tax year, name(s) on the return, and Social Security number, then checks which credits are being reclaimed: Earned Income Credit, Child Tax Credit (including refundable/additional portions) and Credit for Other Dependents, and/or the American Opportunity Tax Credit. The form asks eligibility questions about residency days in the U.S., ages, dependent status, and details for qualifying children/dependents (including days lived with the filer and birth/death dates) and students for AOTC eligibility. It is filed with the IRS together with the tax return.

Taxpayers (or their tax preparers) who want to claim EIC, CTC/RCTC/ACTC/ODC, or AOTC after the credit was previously reduced or disallowed (not due to a math/clerical error).

Attach to and file with your federal income tax return submitted to the IRS (e-file with your return or mail with your paper return, as applicable).