Form 8862 (Rev. November 2018) Checklist: Tax Year 2018
Understanding Form 8862
Form 8862 allows taxpayers to reclaim the Earned Income Credit (EIC), Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), Credit for Other Dependents (ODC), or American Opportunity Tax Credit (AOTC) after prior disallowance—except for math or clerical errors. The Credit for Other Dependents was newly created under the Tax Cuts and Jobs Act for 2018, expanding eligibility beyond child-related credits.
Step-by-Step Filing Instructions
Step 1: Determine If You Must File Form 8862
Complete Form 8862 and attach it to your 2018 tax return only if both conditions apply: your EIC, CTC/ACTC/ODC, or AOTC was previously reduced or disallowed for any reason other than a math or clerical error, and you now meet all requirements to claim the credit again. Do not file this form if your credit was disallowed solely due to a mathematical mistake on your original return.
Step 2: Enter the Tax Year on Line 1
Enter “2018” on line 1—this is the tax year for which you are now claiming the credit, not the year it was disallowed. Verify that you are eligible to file this form and have not been subject to a 2-year ban (for reckless or intentional disregard) or a 10-year ban (for fraud) following your previous disallowance.
Step 3: Check Applicable Credits on Line 2
Check the box for each credit you are claiming: Earned Income Credit (complete Part II), Child Tax Credit/Additional Child Tax Credit/Credit for Other Dependents (complete Part III), or American Opportunity Tax Credit (complete Part IV). You may select multiple boxes if you are claiming more than one credit, provided you meet all the eligibility requirements for each.
Step 4: Complete Part II for Earned Income Credit with Qualifying Child
If claiming EIC with a qualifying child, list each child’s name on lines 5a, 5b, and 5c exactly as shown on your 2018 Schedule EIC. Answer “Yes” on line 6 to confirm your Schedule EIC shows you had a qualifying child. On line 7, enter the number of days each child lived with you in the United States during 2018—you must enter at least 183 days (2018 is not a leap year). If the child was born or died in 2018, complete line 8 with the birth and death dates in MM/DD format.
Step 5: Verify Residency Requirements for EIC Qualifying Children
Each qualifying child must have lived with you in the United States for more than half of 2018. If you enter less than 183 days on line 7, you cannot claim the EIC for that child. For children born or who died during 2018, if your home was the child’s home for more than half the time alive, the residency test is met—enter 365 days on line 7.
Step 6: Complete Part II Section B for EIC Without Qualifying Child
If claiming EIC without a qualifying child, enter on line 9a the number of days your main home was in the United States during 2018 (at least 183 days required). If filing jointly, enter your spouse’s U.S. residency days on line 9b—both must meet the 183-day threshold. On line 10, verify that you (and your spouse if joint) were at least age 25 but under age 65 at the end of 2018. Answer line 11 to confirm neither spouse can be claimed as the other taxpayer’s dependent.
Step 7: List Children for Child Tax Credit on Line 12
In Part III, enter the name of each child for whom you are claiming the CTC or ACTC on line 12 (up to four children; attach a statement for additional children). Starting with tax year 2018, each qualifying child must have a valid Social Security Number (SSN) issued before your return’s due date to qualify for CTC/ACTC—children with only an ITIN or ATIN do not qualify for CTC/ACTC. Still, they may be eligible for the Credit for Other Dependents.
Step 8: List Other Dependents for Credit for Other Dependents on Line 13
Enter the name of each person for whom you are claiming the Credit for Other Dependents (ODC) on line 13 (up to four; attach a statement for more). The ODC is a $500 nonrefundable credit for qualifying dependents who do not meet the definition of a qualifying child for CTC purposes. Dependents listed here must have an SSN, ITIN, or ATIN issued before your return’s due date.
Step 9: Answer Questions 14 and 15 for Qualifying Children Only
Question 14 applies to each child listed on line 12: answer “Yes” if the child lived with you for more than half of 2018 or meets an exception described in the instructions (such as children of divorced or separated parents, or kidnapped children). Question 15 applies only to children listed on line 12. Answer “Yes” if the child meets all the qualifying child requirements for the CTC/ACTC under the 2018 rules. Questions 14 and 15 do not apply to other dependents listed on line 13.
Step 10: Answer Questions 16 and 17 for All Dependents
Question 16 applies to both qualifying children (line 12) and other dependents (line 13): answer “Yes” for each person who is your dependent as defined by the IRS. Question 17 applies to both groups: answer “Yes” for each person who is a U.S. citizen, U.S. national, or U.S. resident alien. If you answer “No” to questions 14, 15, 16, or 17 for any person, you cannot claim the CTC/ACTC/ODC for that individual.
Step 11: Complete Part IV for American Opportunity Tax Credit
For each student for whom you are claiming the AOTC (up to three on the form; attach a statement for more), enter the student’s name on line 18 as listed on your 2018 Form 8863. Answer “Yes” to question 19a if the student met all eligible student requirements for 2018, including enrollment at least half-time in a degree program and completion of fewer than four years of post-secondary education. Answer “No” to question 19b to confirm the Hope Scholarship Credit or AOTC has not been claimed for this student for any four prior tax years.
Step 12: Complete Part V If the Child Qualifies Multiple Persons
If a child meets the conditions to be a qualifying child of another person (other than your spouse if filing jointly), complete Part V. List the child’s name on line 20, all addresses where you and the child lived together during 2018 on line 21, and identify on line 22 any other persons who lived with the child for more than half of 2018 plus their relationship to the child. Only one person may claim the child as a qualifying child—tiebreaker rules in IRS Publication 501 determine who has priority.
Step 13: Understand 2018-Specific Requirements
All thresholds, residency requirements, age limits, and dependent definitions on Form 8862 (Rev. November 2018) reflect 2018 tax law under the Tax Cuts and Jobs Act. The Credit for Other Dependents first appears on this form for 2018, requiring documentation for non-child dependents. Publication 519 defines U.S. resident alien status for line 17, and Publication 970 defines eligible student status for line 19a. These instructions do not reference pandemic relief, Economic Impact Payments, or changes from 2019 or later years.
Step 14: Apply Special Rules for Noncustodial Parents
If you are a noncustodial parent entitled to treat a child as a qualifying child under 2018 regulations (typically via a signed Form 8332 or similar statement from the custodial parent), you may claim the CTC/ACTC/ODC without completing Part V. This exception allows the noncustodial parent to claim child-related credits when the custodial parent releases the exemption, even though the child does not live with the noncustodial parent for more than half the year.
Step 15: Attach Form 8862 and Required Schedules to Your Return
After completing all applicable parts, attach Form 8862 to your 2018 tax return. You must also attach Schedule EIC if claiming EIC with a qualifying child, Form 8863 if claiming AOTC, and any other schedules or forms required for the credits you are claiming. The IRS may request additional documentation to verify your eligibility before issuing any refund. Note that refunds claiming EIC or ACTC cannot be issued before February 15 due to federal law designed to prevent fraud.
Key Points for 2018
The residency threshold for EIC qualifying children and EIC filers without qualifying children is 183 days for 2018—not 184 days, because 2018 is not a leap year. The last leap year before 2018 was 2016, and the next was 2020. For children born or died during 2018, enter 365 days on line 7 if the child lived with you for more than half the time alive.
The Credit for Other Dependents is new for 2018 under TCJA and allows a $500 nonrefundable credit for qualifying dependents who do not meet the definition of a qualifying child for CTC/ACTC purposes, including dependents over age 16, dependent parents, and other qualifying relatives. Unlike CTC/ACTC, the ODC allows dependents with an ITIN or ATIN, not just those with an SSN.
Questions 14 and 15 in Part III apply only to qualifying children listed on line 12, while questions 16 and 17 apply to both qualifying children and other dependents. This structure ensures proper documentation for each type of credit claim while avoiding redundant questioning for dependents who do not meet qualifying child criteria.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
