Form 8862: When You Must File It After a Credit Was Reduced
Published November 5, 2026
Form 8862, Information To Claim Certain Credits After Disallowance, is attached to your return when a credit was reduced or disallowed in an earlier year. It covers the earned income credit (EIC), the child tax credit (CTC), the additional child tax credit (ACTC), the credit for other dependents (ODC), and the American opportunity credit (AOTC). IRS: About Form 8862
When you must file it
You must file Form 8862 if your EIC was reduced or disallowed for any reason other than a math or clerical error, and you now meet all the requirements and want to claim the EIC. The rule covers EIC for years after 1996. For the CTC, ACTC, ODC, and AOTC, the rule covers years after 2015. IRS: Instructions for Form 8862 (Rev. December 2025)
When you do not file it
The instructions list two exceptions. You do not file Form 8862 if your credit was reduced in an earlier year, you filed Form 8862 for that year, the credit was allowed, and it has not been reduced again for any reason other than a math or clerical error. You also do not file it if you claim the EIC without a qualifying child, and the only reason the credit was reduced was that a child listed on Schedule EIC was not your qualifying child. In either case, you can take the credit without Form 8862 if you meet all of its requirements. IRS: Instructions for Form 8862
Waiting periods
A credit may be barred for a period of years. The instructions say you should not file Form 8862 to claim the credit during a 2-year period after the most recent year with a final determination that the claim was due to reckless or intentional disregard of the rules. The same is true for a 10-year period after a final determination that the claim was due to fraud. IRS: Instructions for Form 8862
If you disagree with a ban and want to appeal it, the instructions say to file Form 8862 and follow the appeal steps. You can request reconsideration by sending documents that prove you are entitled to the credit for the year the ban was imposed. You can also contest the ban in U.S. Tax Court. IRS: Instructions for Form 8862
Requirements that often cause problems
- Social security number. To claim the EIC, you must have a valid SSN issued on or before the due date of your return, including extensions. The same is true for each qualifying child you count.
- Child tax credit. Beginning in tax year 2025, the child must have a valid SSN to be a qualifying child for the CTC or ACTC. A child with an ITIN or ATIN does not qualify for those credits.
- Age for the EIC without a child. You must be at least 25 but under 65 at the end of the year. If you file jointly, at least one of you must meet this age test.
- Refund timing. The IRS cannot issue refunds before mid-February for returns that claim the EIC or the ACTC. This applies to the whole refund, not only the part tied to these credits. IRS: Instructions for Form 8862
How to complete the form
On line 1, enter the year you are filing for, such as 2025. Do not enter the year the credit was reduced. Line 2 has a box for each credit you are claiming now. You may check a box for each credit that was reduced or disallowed before. Attach Form 8862 to your return. IRS: Form 8862 (Rev. December 2025)
Steps to take
- Read the notice that reduced or disallowed the credit, and note the tax year it covers.
- Check whether one of the exceptions applies, or whether a ban period is in effect.
- Confirm the SSNs for you, your spouse, and any qualifying child on the return.
- Complete Form 8862 and attach it to your return.
- Keep a copy of the notice and the form with your tax records.
General information, not advice about your situation.
Sources: Sources: IRS, About Form 8862, Information To Claim Certain Credits After Disallowance (https://www.irs.gov/forms-pubs/about-form-8862); IRS, Instructions for Form 8862, Rev. December 2025 (https://www.irs.gov/pub/irs-pdf/i8862.pdf); IRS, Form 8862, Rev. December 2025 (https://www.irs.gov/pub/irs-pdf/f8862.pdf) This is general information, not advice about your specific return.
