Form 8862 Information To Claim Certain Credits After Disallowance: 2022 Filing Guide
Purpose of Form 8862
Form 8862 allows taxpayers to reclaim the Earned Income Credit (EIC), Child Tax Credit (CTC), Refundable Child Tax Credit (RCTC), Additional Child Tax Credit (ACTC), Credit for Other Dependents (ODC), or American Opportunity Tax Credit (AOTC) after these credits were previously reduced or disallowed.
For the 2022 tax year, the form ensures that taxpayers meet all eligibility requirements under post-Tax Cuts and Jobs Act rules, with heightened IRS verification of qualifying children and dependent citizenship or residency status.
Who Must File Form 8862
You must complete and attach Form 8862 to your tax return if your EIC, CTC/RCTC/ACTC/ODC, or AOTC was reduced or disallowed in a prior year for any reason other than a math or clerical error, and you now meet all requirements to claim these credits.
Exceptions apply if you previously filed Form 8862 and your credit was allowed, or if your EIC was disallowed only because a child was not your qualifying child. Still, you are now claiming the credit without a qualifying child.
Do not file Form 8862 for two years following a final determination of reckless or intentional disregard of rules, or for ten years following a final determination of fraud.
Step-by-Step Filing Instructions for 2022
Step 1: Enter the Tax Year Being Claimed
On line 1, enter “2022” to certify the tax year for which you are reclaiming the previously disallowed credit. This confirms that all responses address 2022-specific eligibility rules and not the year the credit was originally disallowed.
Step 2: Select the Applicable Credit in Part I
Check the appropriate box(es) in Part I indicating which credit(s) you are now claiming: EIC, CTC/RCTC/ACTC/ODC, or AOTC.
You may select multiple boxes if you are claiming more than one credit type. Complete only the parts of the form that correspond to the credits you checked.
Step 3: Address Income Reporting for EIC Claims (Part II, Line 3)
If claiming the EIC, answer line 3 regarding whether the sole reason for prior disallowance was incorrect income reporting.
If you answer “Yes,” attach Form 8862 to your return without completing the remainder of Part II. If you answer “No,” continue with the remaining questions in Part II.
Step 4: Verify You Are Not a Qualifying Child of Another Taxpayer (Line 4)
Answer line 4 to confirm that neither you nor your spouse (if filing jointly) can be claimed as a qualifying child of another taxpayer for 2022.
If either of you answers “Yes,” you cannot claim the EIC and should not complete the rest of Part II.
Step 5: Complete Section A for EIC With Qualifying Children
If claiming the EIC with qualifying children, proceed to Part II, Section A.
Enter the names of up to three children as listed on Schedule EIC. For each child, enter the number of days the child lived with you in the United States during 2022.
If you enter fewer than 183 days (or 184 days if 2022 were a leap year), you cannot claim the EIC for that child. However, note that 2022 is not a leap year, so the threshold is 183 days.
Step 6: Report Birth or Death Dates if Applicable (Line 8)
If any qualifying child was born or died during 2022, enter the month and day (MM/DD format) of birth and/or death on line 8.
If the child lived with you for more than half the time they were alive during 2022, the residency test is satisfied. Omit this line if the child lived the entire calendar year.
Step 7: Complete Section B for EIC Without Qualifying Children
If claiming the EIC without qualifying children, skip to Part II, Section B.
On line 9a, enter the number of days your main home was in the United States during 2022. If married filing jointly, enter your spouse’s days on line 9b.
If either entry is fewer than 183 days, you cannot claim the EIC. Military members on extended active duty outside the United States are considered to have their main home in the United States during that duty period.
Step 8: Verify Age Requirements Without Qualifying Children (Line 10)
On line 10, enter your age and your spouse’s age (if filing jointly) as of December 31, 2022.
To claim the EIC without a qualifying child, you must be at least age 25 but under age 65. If neither you nor your spouse meets this age requirement, you cannot claim the EIC.
Special rules apply if a spouse died during 2022.
Step 9: Complete Part III for CTC/RCTC/ACTC/ODC Claims
For Child Tax Credit claims, enter the names of up to four qualifying children on line 12.
If claiming the credit for more than four children, attach a statement that answers questions 12 and 14–17 for the additional children.
Similarly, enter up to four other dependents on line 13 for the Credit for Other Dependents, attaching a statement if claiming more than four.
Step 10: Verify Qualifying Child Residency and Requirements (Lines 14–15)
For each child listed in line 12, answer line 14 to confirm the child lived with you for more than half of 2022 or meets an exception described in the instructions.
On line 15, confirm each child meets all requirements to be a qualifying child for the CTC/RCTC/ACTC, including being under age 17 at the end of 2022, not providing over half their own support, and being claimed as your dependent.
Step 11: Confirm Dependent and Citizenship Status (Lines 16–17)
On line 16, verify that each person claimed for the CTC/RCTC/ACTC/ODC is your dependent.
On line 17, confirm each qualifying child or other dependent is a U.S. citizen, U.S. national, or U.S. resident alien. Reference Publication 519 for resident alien determination rules, as nonresident aliens cannot be claimed for these credits.
Step 12: Complete Part IV for AOTC Claims
If claiming the American Opportunity Tax Credit, list up to three students on line 18.
If claiming the credit for more than three students, attach a statement that answers questions 18 and 19 for the additional students.
On line 19a, confirm each student meets AOTC eligibility criteria under Publication 970, including enrollment at least half-time in a degree program and not having completed the first four years of postsecondary education before 2022.
Step 13: Verify AOTC Prior Year Limitation (Line 19b)
On line 19b, confirm that the Hope Scholarship Credit or AOTC has not been claimed for the student for any four tax years before 2022.
This enforces the lifetime four-year limitation. The years do not need to be consecutive, but if the credit was claimed for any total of four years in the student’s educational history, you cannot claim the AOTC for 2022.
Step 14: Complete Part V for Tiebreaker Rules
If a qualifying child meets the conditions to be claimed by another person (other than your spouse if filing jointly), complete Part V.
Provide the address(es) where you and the child lived together during 2022 and identify any other persons who lived with the child for more than half the year. This information helps resolve tiebreaker rules when multiple persons could claim the same child.
Step 15: Attach Form 8862 to Your 2022 Tax Return
Attach the completed Form 8862 (Rev. December 2022) to your 2022 tax return.
The form is required documentation for all reinstated credit claims and must be filed in the same tax year as the corresponding credit claim is on your Form 1040 or 1040-SR.
You may also be asked to provide additional documentation to verify eligibility before any refund is issued.
Key Updates and Considerations for 2022
- Age Requirements for EIC Without Qualifying Children: For 2022, taxpayers claiming the EIC without a qualifying child must be at least 25 years old but under 65 years old. This reverts to pre-2021 rules after the temporary 2021 expansions expired.
- Child Tax Credit Enhancements Expired: Many 2021 enhancements to the CTC under the American Rescue Plan Act have expired. For 2022, the maximum Additional Child Tax Credit amount is $1,500 per qualifying child, and the age limit returns to under age 17 (down from under age 18 in 2021).
- Publication 519 Citizenship Verification: Line 17 cross-references Publication 519 for determining U.S. resident alien status. This reflects heightened IRS verification of noncitizen dependent eligibility following pandemic-related compliance issues.
- AOTC Four-Year Lifetime Limit: The AOTC can only be claimed for a total of four tax years per student throughout their lifetime. Form 8862, line 19b, requires confirmation that the credit was not previously claimed for any four consecutive tax years, emphasizing that this is a cumulative lifetime limit rather than a consecutive requirement.
- Delayed Refund Timeline: The IRS cannot issue refunds before mid-February for returns claiming the EIC or ACTC. This delay applies to the entire refund, not just the portion associated with these credits.
- Taxpayer Identification Requirements: All taxpayers and qualifying children must have valid Social Security Numbers (SSNs) issued on or before the due date of the return (including extensions) to claim the EIC. For CTC/RCTC/ACTC, qualifying children must have SSNs valid for employment. Dependents claimed for the ODC may use an Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN).
- Form Revision Date: Use Form 8862 (Rev. December 2022) for 2022 tax year claims to ensure compliance with current instructions and formatting.
Common Exceptions and Special Circumstances
- Temporary Absences: Time away from home for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, counts as time the child lived with you for residency tests.
- Children Born or Died During 2022: If a child was born or died during 2022 and your home was the child’s home for more than half the time they were alive, the residency test is met.
- Military Members Stationed Overseas: Extended active duty outside the United States (indefinite period or more than 90 days) counts as time with your main home in the United States for EIC purposes.
- Divorced or Separated Parents: Special tiebreaker rules apply when more than one person could claim a child. Part V documentation helps determine which person can claim the child for credit purposes.
- Noncustodial Parents: If you are a noncustodial parent entitled to claim the child as a qualifying child under a written declaration or pre-1985 decree, you do not need to complete Part V.
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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.
