Form 8862: Information To Claim Certain Credits After Disallowance (2022)

What Form 8862 Is For

Form 8862 is a special IRS form that taxpayers must complete when they want to reclaim certain tax credits that were previously denied or reduced. Think of it as your second chance to prove you qualify for credits that the IRS disallowed in the past. The form applies to five major tax credits: the Earned Income Credit (EIC), Child Tax Credit (CTC), Refundable Child Tax Credit (RCTC), Additional Child Tax Credit (ACTC), Credit for Other Dependents (ODC), and American Opportunity Tax Credit (AOTC).

You'll need this form if the IRS reduced or denied one of these credits for any year after 1996 (for EIC) or after 2015 (for the other credits), and the denial was for substantive reasons—not just a simple math error or typo. The form essentially asks you to demonstrate that your situation has changed and you now meet all the requirements to claim the credit again. By completing Form 8862, you're providing additional documentation and details to show the IRS that you're eligible this time around.

When You’d Use Form 8862 (Including Late or Amended Returns)

You must file Form 8862 with your tax return when you're ready to claim one of these credits again after a previous disallowance. This applies whether you're filing on time, late, or filing an amended return. The key trigger is that your credit was previously reduced or disallowed for reasons other than mathematical or clerical errors.

However, there are important exceptions where you don't need to file Form 8862. You can skip this form if you previously filed it and the IRS then allowed your credit—and it hasn't been denied again for substantive reasons since then. You also don't need it if you're claiming the EIC without a qualifying child and the only reason for the previous denial was that a child you listed didn't qualify. Additionally, if you received a CP74 notice from the IRS stating that you've been recertified, you don't need to file the form again.

For amended returns, the same rules apply. If you're amending a return to claim one of these credits and you had a previous disallowance, you must include Form 8862 with your amended return. Remember that timing matters with taxpayer identification numbers—everyone claimed must have their Social Security Number, ITIN, or ATIN issued by the tax return's due date (including extensions) to qualify for these credits.

Key Rules and Requirements for Tax Year 2022

The 2022 tax year brought several important changes that affected Form 8862 filers. First, many enhanced Child Tax Credit provisions from 2021 expired, returning the credit to pre-pandemic rules. For 2022, the maximum Additional Child Tax Credit returned to $1,500 per qualifying child, and the refundable portion became more limited than it was in 2021.

Age requirements for EIC claimants without qualifying children returned to the pre-2021 standard: you must be at least 25 years old but under 65 at the end of the tax year. This differed from 2021's special rules that expanded age eligibility. If you're claiming EIC with qualifying children, the children must have lived with you in the United States for more than half the year—typically at least 183 days (184 days in a leap year).

Social Security Number requirements are strict across all these credits. For the EIC, both you and any qualifying children must have valid SSNs issued by the return's due date. For the Child Tax Credit family of credits (CTC/RCTC/ACTC), children need SSNs valid for employment; ITINs and ATINs don't qualify children for these credits, though they do qualify dependents for the Credit for Other Dependents. For the AOTC, you can use either an SSN or ITIN, but students must have one issued by the filing deadline.

Ban periods remain a critical consideration. If the IRS determined your previous claim involved fraud, you're banned from claiming these credits for 10 years. If it involved reckless or intentional disregard of the rules (but not fraud), you're banned for 2 years. You cannot file Form 8862 during these ban periods—the credits are simply unavailable to you during that time.

Step-by-Step (High Level)

Step 1: Gather Supporting Documentation

Start by gathering documentation that proves your eligibility for the credit you're claiming. This includes birth certificates, school records, medical records, rental agreements, utility bills, or any other documents showing where you and your qualifying children lived during the tax year in question.

Step 2: Complete Part I (All Filers)

Begin with Part I of the form, which applies to all filers. Enter the tax year you're claiming the credit for (in this case, 2022), and check the boxes for which credits you're claiming. You can claim multiple credits on one form if you qualify for more than one.

Step 3: Complete Part II (Earned Income Credit)

If you're claiming the Earned Income Credit, proceed to Part II.

Section A applies if you have qualifying children—list each child's name, report how many days they lived with you in the United States, and provide birth or death dates if applicable. The form asks detailed questions about residency and relationship.

Section B applies if you're claiming EIC without a qualifying child. You'll need to confirm your age meets requirements and that you and your main home were in the United States for more than half the year.

Step 4: Complete Part III (CTC/RCTC/ACTC/ODC)

For Child Tax Credit, Refundable CTC, Additional CTC, or ODC claims, complete Part III. List each qualifying child or other dependent, and answer questions about:

• Residency
• Relationship
• Dependency status
• Citizenship or residency

Step 5: Complete Part IV (AOTC)

If you're claiming the American Opportunity Tax Credit, complete Part IV. List each eligible student and confirm they meet AOTC requirements, including that the credit hasn't been claimed for them in four previous tax years.

Step 6: Complete Part V (Tiebreaker Rules)

Part V applies when a child could potentially be a qualifying child for more than one person. This section establishes which person has the right to claim the child under IRS tiebreaker rules. You'll provide addresses and information about other people who lived with the child.

Common Mistakes and How to Avoid Them

Mistake #1: Forgetting to File Form 8862 When Required

Many taxpayers don’t realize that after a credit denial, they can’t simply try again on their next return—they must complete this form to recertify eligibility. If you skip it, the IRS will automatically deny your credit claim.

Mistake #2: Filing Form 8862 for Math Errors

Form 8862 is only required when your credit was denied for substantive reasons—not for math or clerical mistakes. Many taxpayers complete the form unnecessarily.

Mistake #3: Insufficient Residency Documentation

Residency documentation must prove the qualifying child lived with you for more than half the year (183+ days). Many filers underestimate the proof required. Temporary absences count as time with you.

Mistake #4: Not Meeting Identification Number Timing Rules

SSNs, ITINs, or ATINs must be issued by the tax return’s due date—including extensions. Late-issued numbers do not qualify you for the credits for that year.

Mistake #5: Filing During a Ban Period

If you’re under a 2-year or 10-year ban, filing Form 8862 is not allowed. The IRS will deny the claim and may impose additional penalties.

Mistake #6: Leaving Questions Blank or Providing Vague Answers

Form 8862 requires complete and detailed responses. Incomplete answers cause processing delays or denials.

What Happens After You File

Once you submit your tax return with Form 8862 attached, the IRS reviews it more carefully than typical returns. Expect longer processing times—returns claiming credits after disallowance undergo enhanced scrutiny.

IRS Requests for Additional Proof

The IRS may request:

• Proof of residency
• School or medical records
• Birth certificates
• Housing or utility records

Respond within the deadline (usually 30 days) to avoid disallowance.

PATH Act Delays

If you claim EIC or ACTC, the IRS cannot issue refunds before mid-February due to anti-fraud rules. This applies to your full refund.

Possible Outcomes

• Approved: Credit allowed and refund processed.
• Denied: You’ll receive a notice explaining why. You may appeal.
• Recertified: If accepted, you generally won’t need to file Form 8862 again unless another disallowance occurs.

FAQs

Do I need Form 8862 if my credit was denied because of a simple math mistake?

What's the difference between a 2-year ban and a 10-year ban, and how do I know which applies?

Can I e-file my return with Form 8862?

If my EIC was denied in 2020, do I need Form 8862 every year now?

What if my child lived with both parents during the year?

My child’s SSN arrived after the deadline—can I still claim the CTC or ACTC?

How long should I keep documents proving eligibility for these credits?

Sources: Based on IRS Form 8862 (Rev. December 2022), Instructions for Form 8862 (Rev. December 2022), and official guidance from IRS.gov/Form8862.