U.S. Individual Income Tax Return Forms

Instructions for Form 8862

Department of the Treasury
Internal Revenue Service

(Rev. October 2024)

Information To Claim Certain Credits After Disallowance
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

For the latest information about developments related to Form 8862
and its instructions, such as legislation enacted after they were
published, go to IRS.gov/Form8862.

What’s New
How to appeal the disallowance period. If you want to appeal the
2- or 10-year disallowance period preventing you from taking the
EIC, CTC, RCTC, ACTC, ODC, or AOTC, see How to appeal the
disallowance period, later.
Removal of Part V. Effective beginning tax year 2024, Part
V—Qualifying Child of More Than One Person has been removed
from the form.

Reminders
Age requirements for taxpayers claiming the earned income
credit (EIC) without a qualifying child. Filers without a qualifying
child must be at least age 25 but under age 65 at the end of the year.
For details, including different age requirements for 2021, see
Line 10.
Qualifying child age requirement for the child tax credit (CTC),
refundable child tax credit (RCTC), and additional child tax
credit (ACTC). A qualifying child for purposes of the CTC, RCTC,
and ACTC must be under age 17 at the end of the year. For 2021,
however, a qualifying child may be under age 18 at the end of the
year.
Delayed refund for returns claiming certain credits. The IRS
cannot issue refunds before mid-February for returns that claim the
EIC or the ACTC. This applies to the entire refund, not just the
portion associated with these credits.
Taxpayer identification number needed by due date of return.
You must have a taxpayer identification number issued on or before
the due date of the return to claim the EIC/CTC/RCTC/ACTC credit
for other dependents (ODC), or American opportunity tax credit
(AOTC). See below for more information on each credit.
Earned income credit (EIC). If you haven't been issued a valid
social security number (SSN) on or before the due date of your
return (including extensions), you can't claim the EIC on either your
original or amended return. Also, if your qualifying child hasn't been
issued a valid SSN on or before the due date of your return
(including extensions), you can't count that child in figuring the
amount of your EIC on either your original or amended return.
Child tax credit (CTC)/ Refundable child tax credit (RCTC)/
Additional child tax credit (ACTC)/Credit for other dependents
(ODC). Your child must have the required SSN to be a qualifying
child for the CTC/RCTC/ACTC. Children identified by an individual
taxpayer identification number (ITIN) or adoption taxpayer
identification number (ATIN) are not qualifying children for the CTC,
RCTC, or ACTC. If your child hasn’t been issued an SSN that is valid
for employment before the due date of your return (including
extensions), you cannot use the child to claim the CTC/RCTC/ACTC
on either your original or amended return. Dependents used to claim
the ODC must have been issued an SSN, ITIN, or ATIN on or before
the due date of your return (including extensions).
You must have an SSN or ITIN to claim the CTC, RCTC, ACTC, or
ODC for a dependent. If you haven’t been issued an SSN or ITIN on
or before the due date of your return (including extensions), you

March 21, 2024

cannot claim the CTC, RCTC, ACTC, or ODC on either your original
or amended return.
American opportunity tax credit (AOTC). You must have an
SSN or ITIN to claim the AOTC. If you haven’t been issued an SSN
or ITIN on or before the due date of your return (including
extensions), you cannot claim the AOTC on either your original or
amended return. Also, the AOTC is not allowed on either your
original or amended return for a student who hasn’t been issued an
SSN, ITIN, or ATIN on or before the due date of your return
(including extensions).
See your tax return instructions for more information.

General Instructions
Purpose of Form

You must complete Form 8862 and attach it to your tax return to
claim the EIC, CTC, RCTC, ACTC, ODC, or AOTC if you meet the
following criteria for any of the credits.
IF...

AND...

THEN...

your EIC for a year after
1996 was reduced or
disallowed for any reason
other than a math or
clerical error

you now meet all the
requirements for and
want to take the EIC

you must file Form 8862.

your CTC, RCTC, ACTC,
or ODC for a year after
2015 was reduced or
disallowed for any reason
other than a math or
clerical error

you now meet all the
requirements for and
want to take the CTC,
RCTC, ACTC, or ODC

you must file Form 8862.

your AOTC for a year after you now meet all the
2015 was reduced or
requirements for and
disallowed for any reason want to take the AOTC
other than a math or
clerical error

you must file Form 8862.

!

CAUTION

issued.

You must attach the applicable schedules and forms to your
return for each credit you claim. You may be asked to
provide other information before any refund claimed is

Exceptions. Do not file Form 8862 if:
• After your EIC, CTC/RCTC/ACTC/ODC, or AOTC was reduced or
disallowed in an earlier year (a) you filed Form 8862 (or other
documents) and your credit was then allowed, and (b) your credit
has not been reduced or disallowed again for any reason other than
a math or clerical error.
• You are claiming the EIC without a qualifying child and the only
reason your EIC was reduced or disallowed in the earlier year was
because it was determined that a child listed on Schedule EIC was
not your qualifying child.
In either of these cases, you can take the credit(s) without filing
Form 8862 if you meet all the credit’s eligibility requirements.
Do not file Form 8862 for the:
• 2 years after the most recent tax year for which there was a final
determination that your EIC, CTC/RCTC/ACTC/ODC, or AOTC claim
was due to reckless or intentional disregard of the rules; or
• 10 years after the most recent tax year for which there was a final
determination that your EIC, CTC/RCTC/ACTC/ODC, or AOTC claim
was due to fraud.

Cat. No. 25343K

In either of these cases, the final determination means that you
cannot take the credit(s). However, if you disagree with the final
determination, and want to appeal the imposition of the 2- or 10-year
disallowance period, you should follow the instructions below.
How to appeal the disallowance period. If you believe that you
qualify for the credit(s) in a year subsequent to the final
determination and during the applicable 2- or 10-year disallowance
period, and you cannot take the credit due solely to the
disallowance, you can appeal the final determination by claiming the
credit(s) on your return and attaching Form 8862. You will need to file
a paper return. After filing, you will receive a math error notice
disallowing the credit due to the disallowance period. You must
contact the IRS and challenge this disallowance within 60 days of
the date of the math error notice. After you challenge the math error
notice, you will receive a notice of deficiency that will provide you the
ability to appeal the denial of the credit to the Tax Court.
Have an ITIN instead of an SSN? You must have a valid SSN to
claim the EIC. An SSN is valid for the EIC unless it was issued after
the due date of the tax return for which you are filing this form
(including extensions) or it was issued solely to apply for or receive a
federally funded benefit and does not authorize you to work. You can
have an ITIN instead of an SSN to claim the CTC, RCTC, ACTC,
ODC, or AOTC. If you have an ITIN, enter your ITIN in the "social
security number" space on the form.
Need more space for an item? If you need more space for an
item, attach a statement to the end of your return that includes your
name and SSN (or ITIN). Number each entry on the statement to
correspond with the line number on Form 8862.

Specific Instructions
Part I—All Filers
Line 1. Enter the year for which you are filing this form to claim the
credit(s) (for example, 2024). Do not enter the year the credit(s) was
disallowed.
Line 2. Check the box(es) that applies to the credit(s) you are now
claiming. You can check a box for each credit that was previously
reduced or disallowed.

Part II—Earned Income Credit
Line 4. If you (or your spouse if filing jointly) were a qualifying child
of another taxpayer for the year shown on line 1, you cannot claim
the EIC. Check “Yes” on line 4. This is true even if the taxpayer for
whom you (or your spouse if filing jointly) are a qualifying child does
not claim the EIC or meet all of the rules to claim the EIC. For more
information, see Pub. 596, Earned Income Credit.
Check "No" on line 4 if you could be claimed as a qualifying child
of another taxpayer for the year shown on line 1 but the other
taxpayer is not required to file, and is not filing, a tax return for that
year or is filing it only to claim a refund of withheld income tax or
estimated tax paid.

Section A: Filers With a Qualifying Child or
Children
If you are married but not filing a joint return and you have a
qualifying child, you may qualify to claim the EIC. For more
information, see the instructions for line 27 in the Form 1040
instructions and Schedule EIC (Form 1040).

Line 6. A qualifying child for the EIC is a child who:
1. Is your son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother, half sister, or a descendant of
any of them (for example, your grandchild, niece, or nephew);
2. Was (a) under age 19 at the end of the year on line 1 and
younger than you (or your spouse if filing jointly), (b) under age 24 at
the end of the year on line 1, a student, and younger than you (or

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your spouse if filing jointly), or (c) any age and permanently and
totally disabled;
3. Lived with you in the United States for more than half the year
on line 1; and
4. Meets the joint return test. Your child meets the joint return
test if they are not filing a joint return with their spouse for the year on
line 1 or are filing a joint return only to claim a refund of withheld
income tax or estimated tax paid.
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with you for
legal adoption.
For more information on who is a qualifying child, see your tax
return instructions or Pub. 596.
Line 7. You cannot take the credit for a child who lived with you for
half of the year or less, even if you paid most of the child's living
expenses. The IRS may ask you for documents to show you lived
with each qualifying child. Documents you might want to keep for
this purpose include school and child care records and other records
that show your child's address.
Temporary absences by you or the child for special
circumstances such as school, vacation, business, medical care,
military service, or detention in a juvenile facility count as time the
child lived with you.
If your child was born or died during the year entered on line 1
and your home was the child's home for more than half the time your
child was alive during that year, enter "365" ("366" if the year is a
leap year) on line 7 and complete line 8.
For more information, see your tax return instructions or Pub.
596.

Section B: Filers Without a Qualifying Child or
Children
Line 9. Enter the number of days that your main home (and your
spouse's if filing jointly) was in the United States during the year on
line 1.
Temporary absences for special circumstances such as for
business, medical care, school, or military service count as time
lived at your main home.
Members of the military. If you were on extended active duty
outside the United States, your main home is considered to be in the
United States during that duty period. Extended active duty is
military duty ordered for an indefinite period or for a period of more
than 90 days. Once you begin serving extended active duty, you are
considered to be on extended active duty even if you do not serve
more than 90 days.
Line 10. To claim the EIC, either you (or your spouse if filing jointly)
must be at least age 25 but under age 65 at the end of the year.
However, for 2021 only, there is no applicable maximum age and the
applicable minimum age is age 19 unless one of the following two
exceptions applies:
• In the case of a specified student (other than a qualified former
foster youth or a qualified homeless youth), the applicable minimum
age is age 24; and
• In the case of a qualified former foster youth or a qualified
homeless youth, the applicable minimum age is age 18.
If neither you (nor your spouse if filing jointly) were at least age 25
but under age 65 at the end of the year entered on line 1, unless that
year is 2021, you cannot claim the EIC. For more information, see
Pub. 596, Earned Income Credit.
If your spouse died during the year on line 1, or you are preparing
a return for someone who died during the year on line 1, the age test
is met if your spouse, or the deceased taxpayer, met the applicable
minimum age at the time of death.
Your spouse, or the deceased taxpayer, is considered to reach
the minimum age on the day before their birthday. However, the rule
for reaching age 65 is different; your spouse, or the deceased
taxpayer, reaches age 65 on their 65th birthday.

Example 1. You are married and filing a joint return for 2024 with
your spouse who died in August 2024. You are age 67. Your spouse
would have become age 65 in November 2024. Because your
spouse was under age 65 when they died, you meet the age test.
Example 2. Your spouse was born on February 14, 1999, and
died on February 13, 2024. Your spouse is considered age 25 at the
time of death. However, if your spouse died on February 12, 2024,
your spouse isn't considered age 25 at the time of death and isn't at
least age 25 at the end of 2024.

Part III—Child Tax Credit
(Nonrefundable or Refundable)/
Additional Child Tax Credit/Credit for
Other Dependents
Line 14. Generally, a child must live with you for more than half of
the year for you to claim the credit. A child is considered to have
lived with you for more than half of the year if the child was born or
died during the year on line 1 and your home was this child's home
for more than half the time the child was alive. Temporary absences
by you or the child for special circumstances such as school,
vacation, business, medical care, military service, or detention in a
juvenile facility count as time the child lived with you.
However, there are exceptions for kidnapped children and
children of divorced or separated parents. If you meet one of these
exceptions, answer "Yes" to question 14 for that child. For details,
see your tax return instructions.
Line 15. A qualifying child for purposes of the CTC, RCTC, and
ACTC is a child who:
1. Is your son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother, half sister, or a descendant of
any of them (for example, your grandchild, niece, or nephew);
2. Was under age 17 at the end of the year. For 2021, however,
a qualifying child may be under age 18 at the end of the year;
3. Did not provide over half of their own support for the year;
4. Lived with you for more than half of the year;
5. Is claimed as a dependent on your return;
6. Does not file a joint return for the year (or files it only to claim
a refund of withheld income tax or estimated tax paid); and
7. Was a U.S. citizen, a U.S. national, or a U.S. resident alien.
See Pub. 519 for the definition of a U.S. national or U.S. resident
alien.
Adopted child. An adopted child is always treated as your own
child. An adopted child includes a child lawfully placed with you for
legal adoption.
For more information on who is a qualifying child, see your tax
return instructions.
Line 16. You cannot claim the CTC/RCTC/ACTC/ODC for a person
who is not your dependent. See your tax return instructions for more
information.

Part IV—American Opportunity Tax
Credit
Line 19a. An eligible student for purposes of the AOTC is a student
for whom you pay qualified education expenses and meets all of the
following requirements.
1. The student did not have expenses that were used to figure
an AOTC in any 4 earlier tax years. This includes any tax year(s) in
which the Hope scholarship credit was claimed for the same
student.
2. The student had not completed the first 4 years of
post-secondary education (generally the freshman, sophomore,
junior, and senior years of college) before the year on line 1.
3. For at least one academic period beginning in the year on
line 1 (or the first 3 months of the following year if the qualified
expenses were paid in the previous year), the student was enrolled
at least half-time in a program leading to a degree, certificate, or
other recognized educational credential.
4. The student has not been convicted of any federal or state
felony for possessing or distributing a controlled substance as of the
end of the year on line 1.
See Pub. 970 and the Instructions for Form 8863 for more
information.
Line 19b. If the AOTC has been claimed for a student for any 4 tax
years before the year on line 1 (including any year for which the
Hope scholarship credit was claimed for the student), the AOTC
cannot be claimed for this student for the year on line 1.
You cannot claim the AOTC based on qualified education
expenses paid for a student by someone other than yourself or your
spouse, unless you are claiming the student as a dependent.
Paperwork Reduction Act Notice. We ask for you to obtain the
information on this form to carry out the Internal Revenue laws of the
United States. You are required to obtain this information.
You are not required to obtain the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential, as
required by Internal Revenue Code section 6103.
The average time and expenses required to complete and file this
form will vary depending on individual circumstances. For the
estimated averages, see the instructions for your income tax return.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. See the instructions for the tax return with
which this form is filed.

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