Instructions for Form 8862 Checklist – 2022 Tax Year
Form 8862 allows taxpayers to reclaim the Earned Income Tax Credit or Additional Child Tax
Credit after the Internal Revenue Service denied these credits on a prior-year return. You must attach Form 8862 to your 2022 tax return if your eligibility was previously disallowed for any year after 1996 for EITC, or after 2015 for ACTC, for reasons other than a math or clerical error.
Understanding When Form 8862 Is Required
You must file Form 8862 when the IRS reduced or disallowed your earned income credit, child tax credit, or additional child tax credit in a previous year. A valid IRS notice will identify the specific credit that was disallowed and cite the affected tax year.
Notices of examination, audit adjustments, or proposed adjustment letters may trigger the Form
8862 filing requirement. Do not file this form if the IRS has not issued a formal disallowance notice or if your credit was denied only due to a math or clerical error.
Steps to Requalify Using Form 8862 (2022)
Step 1: Gather Documentation for Renewed Eligibility
Collect documents that prove your circumstances now meet the 2022 qualification standards for the credits you are claiming. For earned income tax credit claims, prepare W-2 forms, Schedule
C, and Schedule SE to verify your earned income.
Birth certificates, custody agreements, and school records establish dependent relationships for additional child tax credit claims. Verify that each dependent’s name spelling matches Social
Security Administration records exactly.
- Part I requires your name, address, and Social Security number exactly as they appear
- Part II asks you to identify which credit was disallowed and the tax year of disallowance,
- Part III requires a written explanation of why you now qualify for the credits after
- A qualifying child may meet the age requirement if the child was under age 19 at the end
- A qualifying child may also meet the age requirement if the child was under age 24 at
- A qualifying child may meet the age requirement at any age if the child is permanently
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Step 2: Complete Form 8862 Parts I Through III
on your 2022 federal income tax return. along with the notice date from the IRS denial letter. disallowance. Reference supporting documents by type and explain how your 2022 claim differs from the previously disallowed claim, as generic or vague statements will not satisfy IRS documentation standards.
Verifying Dependent Eligibility for EITC
A qualifying child for earned income credit purposes must meet relationship, age, and residency requirements. The child must have a valid Social Security number issued before the tax return due date.
For EITC, a qualifying child must meet one of these age requirements: of 2022 and was younger than you or your spouse if filing a joint return. the end of 2022, was a full-time student, and was younger than you or your spouse. and totally disabled.
The dependent must have lived with you for more than half of 2022. If born or adopted during the year, the child must have lived with you for the entire period after birth or adoption.
Confirming ACTC Requirements for 2022
Verify you have at least one qualifying child under age 17 with a valid Social Security number to claim the additional child tax credit. Children identified by an Individual Taxpayer Identification
Number or Adoption Taxpayer Identification Number are not qualifying children for ACTC purposes.
Your earned income must meet or exceed the ACTC threshold of $2,500. The ACTC is refundable at 15 percent of earned income over $2,500, up to a maximum of $1,500 per qualifying child, and you must attach Form 8812 with Form 8862 when claiming this credit.
Filing Status Requirements and Exceptions
Your filing status must meet EITC eligibility rules for 2022 claims. Generally, married filing separately filers cannot claim the earned income credit, but starting in 2021, married taxpayers may qualify if they lived apart from their spouse during the last six months of the year and meet other requirements.
Single, head of household, and married filing jointly taxpayers may claim EITC if they satisfy all other eligibility criteria. Explain any filing status changes since the disallowance year in Part III and provide supporting evidence, such as divorce decrees or marriage certificates.
Assembling and Submitting Your 2022 Return
Attach completed Form 8862 to the front of your 2022 tax return before filing. Never file Form
8862 separately, as it must accompany your federal income tax return to be processed correctly.
Form 8862 can be filed electronically when attached to an e-filed tax return or submitted with a paper return. Include all supporting documents referenced in Part III with your return package, and verify that all pages are legible and complete before submission.
Calculating Earned Income for EITC Qualification
Calculate total earned income from wages, self-employment, or certain taxable scholarship amounts for your 2022 EITC claim. Include all W-2 income reported on your 2022 return in the earned income calculation.
If self-employed, compute net profit from Schedule C and add one-half of self-employment tax from Schedule SE. Exclude passive income, capital gains, and unearned income from your earned income calculation, and attach a detailed earned income worksheet to Form 8862 if the calculation differs from your W-2 total or if Schedule C income was previously disputed.
Social Security Number Requirements
For EITC, a qualifying child must have a valid Social Security number issued before the tax return due date. Children with only an ITIN or ATIN cannot be used to claim EITC or the refundable portion of the child tax credit.
Review the prior-year return that triggered the disallowance to identify which dependent’s Social
Security number was questioned or invalid. If a dependent lacks a valid Social Security number, that dependent cannot be used to claim these credits for 2022.
Processing Timeline and Record Retention
The IRS may contact you to verify dependent relationships, residency, or earned income after you file your 2022 return with Form 8862. Retain all supporting documents, including pay stubs, lease agreements, birth certificates, and custody orders, for at least three years after filing.
Returns with Form 8862 attached undergo additional IRS verification and process more slowly than standard returns. Do not expect a refund until information to claim certain credits after disallowance verification is complete.
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
