Form 8862, Information To Claim Certain Credits After Disallowance, is the IRS form you attach to your tax return to reclaim a credit that was reduced or denied on an earlier return. It applies to five credits: the Earned Income Credit (EIC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), Credit for Other Dependents (ODC), and American Opportunity Tax Credit (AOTC). Filing it certifies that you now meet every eligibility rule for the credit you want to claim.1Internal Revenue Service. About Form 8862, Information To Claim Certain Credits After Disallowance Without it, the IRS will reject the credit automatically, even if you genuinely qualify.
When You Have to File It
You need Form 8862 whenever the IRS previously reduced or denied one of the five credits for a substantive reason and you want to claim that credit again. Substantive reasons include the IRS finding that a child you claimed didn’t live with you long enough, that someone else had a stronger claim to a dependent, or that your income didn’t qualify. Pure math or clerical errors don’t count; the IRS fixes those through its standard math-error process and no Form 8862 is required.1Internal Revenue Service. About Form 8862, Information To Claim Certain Credits After Disallowance
You’ll usually know the requirement applies because the IRS sent you a notice. The CP79 notice tells you that any future claim for the affected credits must include Form 8862.2Internal Revenue Service. Understanding Your CP79 Notice The CP79A does the same thing.3Internal Revenue Service. CP79A Notice Hold on to whichever one you received: it names the tax year and the specific credit at issue, and you’ll want that information in front of you when you complete the form.
Skipping the form when it’s required has an immediate cost. The IRS treats a missing Form 8862 as a math error and strips the credit from your return without opening a full audit.4Internal Revenue Service. Internal Revenue Manual 21.5.4 General Math Error Procedures Getting the credit reinstated then means responding to another notice and waiting months.
When You Don’t Need It
Two situations let you skip Form 8862 even after a prior disallowance:
- You already filed Form 8862 after an earlier disallowance, the IRS allowed the credit, and the credit hasn’t been reduced or denied for a substantive reason since.
- You’re claiming the EIC without a qualifying child, and the only reason your EIC was denied previously was that a child listed on your Schedule EIC turned out not to be a qualifying child.
In either case, claim the credit normally as long as you meet the current eligibility rules.5Internal Revenue Service. Instructions for Form 8862 (Rev. December 2025)
What the Form Asks
The form is organized by credit, and you complete only the parts that apply. Part I collects the basics: the tax year the credit was denied and which credits you’re now claiming.
For the EIC with a qualifying child, Part II asks about the child’s relationship to you and how long the child lived in your home, along with each child’s name, age, and Social Security number.6Office of the Law Revision Counsel. 26 USC 32 – Earned Income The IRS is looking for confirmation that the child lived with you more than half the year, so gather school records, medical records, or lease documents showing a shared address before you start.7Internal Revenue Service. Qualifying Child Rules
For the EIC without a qualifying child, Part II asks about you instead. Your main home must have been in the United States (the 50 states, D.C., and U.S. military bases, not Puerto Rico, Guam, or other territories) for more than half the tax year.7Internal Revenue Service. Qualifying Child Rules You must be at least 25 and under 65 at the end of the year.8Internal Revenue Service. Who Qualifies for the Earned Income Tax Credit (EITC) On a joint return, only one spouse has to meet the age test.6Office of the Law Revision Counsel. 26 USC 32 – Earned Income
Part III covers the CTC, ACTC, and ODC. For each child or dependent, you confirm whether the person lived with you more than half the year, meets the qualifying-child rules, and can be claimed as your dependent, and whether the person is a U.S. citizen, national, or resident.9Internal Revenue Service. Form 8862 (Rev. December 2025) If more than one person could claim the same child, tie-breaker rules generally favor the parent, then the parent the child lived with longest, then the parent with the higher adjusted gross income.10IRS.gov. Tie-Breaker Rule
Part IV covers the AOTC. You confirm that the student was enrolled at least half-time in a program leading to a degree or recognized credential and that neither the Hope Scholarship Credit nor the AOTC has already been claimed for that student in four or more prior years. Both you and the student need a Social Security number or ITIN issued on or before the due date of your return, including extensions.5Internal Revenue Service. Instructions for Form 8862 (Rev. December 2025)
How to File It
Attach the completed Form 8862 to your Form 1040 or Form 1040-SR. Tax software includes it in your electronic filing package. Paper filers mail it with the return to the IRS processing center for their region.1Internal Revenue Service. About Form 8862, Information To Claim Certain Credits After Disallowance
If you filed your return without Form 8862 and now realize you needed it, file an amended return on Form 1040-X with Form 8862 attached. Use the current revision of the form from IRS.gov; the version in circulation is dated December 2025.
Ban Periods for Reckless or Fraudulent Claims
A standard disallowance just requires you to prove eligibility again. A different rule applies when the IRS finds you claimed a credit with reckless or intentional disregard of the rules: a two-year ban on that credit. If the IRS finds fraud, the ban is ten years.11Internal Revenue Service. What To Do if We Deny Your Claim for a Credit The clock runs from the tax year of the final determination, not from the date on the notice.
During a ban, you cannot e-file a return claiming the banned credit. The IRS rejects it electronically, and you have to mail a paper return.12Internal Revenue Service. Instructions for Form 8862 Many people find out about a ban only when their e-filed return bounces.
Form 8862 also plays a role in contesting a ban. If you disagree with it, file a paper return during the ban period claiming the credit, with Form 8862 and the relevant schedules attached. The IRS will send a notice disallowing the credit on the basis of the ban, and that notice contains instructions for challenging the ban in the U.S. Tax Court, U.S. District Court, or U.S. Court of Federal Claims.5Internal Revenue Service. Instructions for Form 8862 (Rev. December 2025) That path is different from simply recertifying eligibility once a ban has run out.
Effect on Your Refund
Attaching Form 8862 adds scrutiny, so expect processing to run beyond the usual 21-day window for e-filed returns. The IRS doesn’t publish a specific timeline for these returns.
If your return also claims the EIC or ACTC, the PATH Act requires the IRS to hold your entire refund, not just the portion tied to those credits, until at least February 15. Refunds generally start arriving in late February or early March.13Internal Revenue Service. Filing Season Statistics for Week Ending Feb. 6, 2026 Together, the PATH Act hold and the Form 8862 review can push early filers several weeks past the normal schedule.
Where to Get Help
The IRS Volunteer Income Tax Assistance (VITA) program offers free return preparation for low- and moderate-income taxpayers and people with limited English proficiency. Tax Counseling for the Elderly (TCE) offers the same service for taxpayers age 60 and older.14Internal Revenue Service. IRS Announces 2026 Tax Counseling for the Elderly and Volunteer Income Tax Assistance Program Grants Both can help you complete Form 8862 and attach it correctly. Locate a site through IRS.gov or by calling 800-906-9887.
If your situation involves a ban period, a disputed audit, or a possible appeal, consider a paid tax professional with experience in IRS credit disputes. Losing the EIC or CTC for two or ten years can cost thousands over time, and the deadlines for contesting a ban are strict.