Form 8862 (Rev. October 2024) Checklist: Tax Year 2024
Purpose
Form 8862 allows you 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 a prior disallowance or reduction. You must meet all current eligibility requirements to reclaim these credits. The October 2024 revision updates residency verification language and references Publication 519 for determining resident alien status.
Step-by-Step Filing Instructions
Step 1: Enter the Current Tax Year on Line 1
Enter “2024” on line 1. This is the tax year for which you are now claiming the credit—not the year when the credit was previously disallowed. The IRS instructions explicitly state, “Enter the year for which you are filing this form to claim the credit(s). Do not enter the year the credit(s) were disallowed.”
Step 2: Select the Appropriate Credit Box(es) on Line 2
Check the box for each credit you are reclaiming: EIC, CTC/RCTC/ACTC/ODC, or AOTC. You may select multiple boxes if you are claiming more than one credit. Each credit requires completion of its corresponding part: Part II for EIC, Part III for CTC/RCTC/ACTC/ODC, or Part IV for AOTC.
Step 3: Answer Line 3 for EIC Claimants (Income Error Exception)
If you are claiming the EIC and the only reason for prior disallowance was incorrect reporting of earned income or investment income, check “Yes” on line 3. You may then skip the remainder of Part II and attach Form 8862 to your return. If any other issue caused the disallowance, select “No” and proceed to Part II.
Step 4: Complete Section A if Claiming EIC with a Qualifying Child
List the names of qualifying children on line 5 exactly as they appear on your 2024 Schedule EIC. Provide names for Child 1, Child 2, and Child 3 as applicable. Answer line 6 to confirm that your completed Schedule EIC shows qualifying children for the EIC.
Step 5: Verify Residency Requirement on Line 7 (Minimum Days with Child)
Because 2024 is a leap year, enter the actual number of days each child lived with you in the United States during 2024. The minimum threshold is 184 days for a leap year (not 183 days). If you enter fewer than 184 days, you cannot claim the EIC for that child. Temporary absences for school, vacation, medical care, or military service count as time the child lived with you.
Step 6: Complete Line 8 for Children Born or Deceased in 2024
If a qualifying child was born or died during 2024, enter the month and day (MM/DD format) on line 8. If the child’s home was with you for more than half the time the child was alive, enter “366” on line 7 (since 2024 is a leap year) and complete line 8. Leave line 8 blank for children who were alive throughout 2024.
Step 7: Document U.S. Residency Without a Qualifying Child (Section B, Lines 9a and 9b)
If claiming the EIC without a qualifying child, enter the number of days your main home was in the United States during 2024 on line 9a. If filing jointly, enter the number of days your spouse’s main home was in the United States on line 9b. Because 2024 is a leap year, you must enter at least 184 days (not 183). Military members stationed outside the U.S. on extended active duty should consult the separate instructions for exceptions.
Step 8: Confirm Age Requirement on Line 10 (EIC Without Qualifying Child)
You must be at least age 25 but under age 65 at the end of 2024. Enter your age on line 10a and your spouse’s age (if filing jointly) on line 10b. Special rules apply if the return is for tax year 2021 or if a spouse died during 2024—consult the instructions for these exceptions. If neither spouse meets the age requirement and the year is not 2021, you cannot claim the EIC.
Step 9: List Children and Dependents for CTC/RCTC/ACTC/ODC (Lines 12 and 13)
On line 12, provide the names of each qualifying child for whom you are claiming the CTC/RCTC/ACTC (up to four children per form; attach a statement for additional children). On line 13, list each other dependent for whom you are claiming the ODC (up to four dependents per form; attach a statement for additional dependents). Names must match your 2024 federal tax return.
Step 10: Answer Questions 14–17 for Each Qualifying Child and Other Dependent
For each child listed on line 12, answer “Yes” or “No” to confirm: the child lived with you more than half of 2024 or meets an exception (line 14); the child met all CTC/RCTC/ACTC requirements (line 15); the person is your dependent (line 16); and the person is a U.S. citizen, national, or resident alien as defined in Publication 519 (line 17). For dependents listed on line 13, answer lines 16 and 17. A “No” answer to any question disqualifies that person for the credit.
Step 11: List Students for AOTC on Line 18
Provide the name of each student (up to three per form; attach a statement for additional students) exactly as listed on your 2024 Form 8863. Do not include students you are not claiming on Form 8863.
Step 12: Answer Questions 19a and 19b for Each Student
For each student listed on line 18, confirm the following on line 19a: the student met all AOTC eligibility requirements for 2024, including enrollment at least half-time in a degree program and completion of fewer than four years of post-secondary education before 2024. On line 19b, confirm that the Hope Scholarship Credit or AOTC was never claimed for this student in any of the four tax years before 2024. A “No” answer to 19a or a “Yes” answer to 19b disqualifies that student.
Step 13: Review Identification Number Requirements
Ensure you and all qualifying children, dependents, and students have the required taxpayer identification numbers issued by the due date of your return (including extensions). For the EIC, you and qualifying children must have valid Social Security Numbers (SSNs). For CTC/RCTC/ACTC, qualifying children must have SSNs valid for employment. For ODC and AOTC, dependents and students may have SSNs, Individual Taxpayer Identification Numbers (ITINs), or Adoption Taxpayer Identification Numbers (ATINs). Missing or late-issued identification numbers will prevent you from claiming the credit.
Step 14: Attach Form 8862 to Your Tax Return
Complete all applicable parts of Form 8862 and attach it to your 2024 tax return. Include all required schedules and forms for each credit you are claiming, such as Schedule EIC for the EIC, Schedule 8812 for the CTC/RCTC/ACTC/ODC, and Form 8863 for the AOTC. You may be asked to provide additional documentation before any refund is issued. Note that the IRS cannot issue refunds before mid-February for returns claiming the EIC or ACTC.
Step 15: Understand Disallowance Period Exceptions
Do not file Form 8862 if you are within a 2-year disallowance period (following a finding of reckless or intentional disregard of rules) or a 10-year disallowance period (following a finding of fraud). You must mail your return if attempting to appeal a disallowed period, as e-filed returns will be rejected. If you previously filed Form 8862 after a disallowance and your credit was allowed and has not been disallowed again, you do not need to file Form 8862 again unless a new disallowance occurs.
Key Points for Tax Year 2024
- 2024 is a Leap Year: The residency threshold for lines 7, 9a, and 9b is 184 days (not 183 days). If a child was born or died in 2024 and lived with you for more than half the time alive, enter 366 days on line 7.
- Resident Alien Verification: The instructions now explicitly reference Publication 519 to determine whether a dependent is a U.S. resident alien. This applies to line 17 for CTC/RCTC/ACTC/ODC claims.
- Form 8863 Cross-Reference: Student names on line 18 of Form 8862 must match exactly those listed on your 2024 Form 8863. Mismatched names will prevent the AOTC claim from being processed.
- No ARPA or Pandemic Provisions: Form 8862 for 2024 does not address stimulus payments, pandemic-era expanded child tax credits, or unemployment income exclusions. These provisions do not apply to claims submitted in 2024.
Need Help With Your Tax Filing?
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
We offer:
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Call now before filing: (888) 260-9441
Fast transcript pull available
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.
