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                                                                                                          Department of the Treasury
                                                                                                          Internal Revenue Service
Instructions for Form 8862

(Rev. October 2024)
Information To Claim Certain Credits After Disallowance

Section references are to the Internal Revenue Code unless             cannot claim the CTC, RCTC, ACTC, or ODC on either your original 
otherwise noted.                                                       or amended return.
                                                                         American opportunity tax credit (AOTC).        You must have an 
Future Developments                                                    SSN or ITIN to claim the AOTC. If you haven’t been issued an SSN 
For the latest information about developments related to Form 8862     or ITIN on or before the due date of your return (including 
and its instructions, such as legislation enacted after they were      extensions), you cannot claim the AOTC on either your original or 
published, go to IRS.gov/Form8862.                                     amended return. Also, the AOTC is not allowed on either your 
                                                                       original or amended return for a student who hasn’t been issued an 
What’s New                                                             SSN, ITIN, or ATIN on or before the due date of your return 
                                                                       (including extensions).
How to appeal the disallowance period.   If you want to appeal the       See your tax return instructions for more information.
2- or 10-year disallowance period preventing you from taking the 
EIC, CTC, RCTC, ACTC, ODC, or AOTC, see How to appeal the 
disallowance period, later.
                                                                       General Instructions
Removal of Part V. Effective beginning tax year 2024, Part 
V—Qualifying Child of More Than One Person has been removed            Purpose of Form
from the form.                                                         You must complete Form 8862 and attach it to your tax return to 
                                                                       claim the EIC, CTC, RCTC, ACTC, ODC, or AOTC if you meet the 
Reminders                                                              following criteria for any of the credits.
Age requirements for taxpayers claiming the earned income 
credit (EIC) without a qualifying child. Filers without a qualifying   IF...                     AND...                 THEN...
child must be at least age 25 but under age 65 at the end of the year. your EIC for a year after you now meet all the   you must file Form 8862.
For details, including different age requirements for 2021, see        1996 was reduced or       requirements for and 
Line 10.                                                               disallowed for any reason  want to take the EIC 
                                                                       other than a math or 
Qualifying child age requirement for the child tax credit (CTC),       clerical error
refundable child tax credit (RCTC), and additional child tax 
credit (ACTC). A qualifying child for purposes of the CTC, RCTC,       your CTC, RCTC, ACTC,     you now meet all the   you must file Form 8862.
and ACTC must be under age 17 at the end of the year. For 2021,        or ODC for a year after   requirements for and 
however, a qualifying child may be under age 18 at the end of the      2015 was reduced or       want to take the CTC, 
                                                                       disallowed for any reason  RCTC, ACTC, or ODC 
year.                                                                  other than a math or 
Delayed refund for returns claiming certain credits.   The IRS         clerical error
cannot issue refunds before mid-February for returns that claim the    your AOTC for a year after  you now meet all the you must file Form 8862.
EIC or the ACTC. This applies to the entire refund, not just the       2015 was reduced or       requirements for and 
portion associated with these credits.                                 disallowed for any reason  want to take the AOTC
                                                                       other than a math or 
Taxpayer identification number needed by due date of return.           clerical error
You must have a taxpayer identification number issued on or before 
the due date of the return to claim the EIC/CTC/RCTC/ACTC credit 
for other dependents (ODC), or American opportunity tax credit 
(AOTC). See below for more information on each credit.                            You must attach the applicable schedules and forms to your 
Earned income credit (EIC). If you haven't been issued a valid           !        return for each credit you claim. You may be asked to 
social security number (SSN) on or before the due date of your         CAUTION    provide other information before any refund claimed is 
return (including extensions), you can't claim the EIC on either your  issued.
original or amended return. Also, if your qualifying child hasn't been 
issued a valid SSN on or before the due date of your return            Exceptions.   Do not file Form 8862 if:
(including extensions), you can't count that child in figuring the     • After your EIC, CTC/RCTC/ACTC/ODC, or AOTC was reduced or 
amount of your EIC on either your original or amended return.          disallowed in an earlier year (a) you filed Form 8862 (or other 
Child tax credit (CTC)/ Refundable child tax credit (RCTC)/            documents) and your credit was then allowed, and (b) your credit 
Additional child tax credit (ACTC)/Credit for other dependents         has not been reduced or disallowed again for any reason other than 
(ODC). Your child must have the required SSN to be a qualifying        a math or clerical error.
child for the CTC/RCTC/ACTC. Children identified by an individual      • You are claiming the EIC without a qualifying child and the only 
taxpayer identification number (ITIN) or adoption taxpayer             reason your EIC was reduced or disallowed in the earlier year was 
identification number (ATIN) are not qualifying children for the CTC,  because it was determined that a child listed on Schedule EIC was 
RCTC, or ACTC. If your child hasn’t been issued an SSN that is valid   not your qualifying child.
for employment before the due date of your return (including             In either of these cases, you can take the credit(s) without filing 
extensions), you cannot use the child to claim the CTC/RCTC/ACTC       Form 8862 if you meet all the credit’s eligibility requirements.
on either your original or amended return. Dependents used to claim      Do not file Form 8862 for the:
the ODC must have been issued an SSN, ITIN, or ATIN on or before       • 2 years after the most recent tax year for which there was a final 
the due date of your return (including extensions).                    determination that your EIC, CTC/RCTC/ACTC/ODC, or AOTC claim 
You must have an SSN or ITIN to claim the CTC, RCTC, ACTC, or          was due to reckless or intentional disregard of the rules; or
ODC for a dependent. If you haven’t been issued an SSN or ITIN on      • 10 years after the most recent tax year for which there was a final 
or before the due date of your return (including extensions), you      determination that your EIC, CTC/RCTC/ACTC/ODC, or AOTC claim 
                                                                       was due to fraud.

March 21, 2024                                                     Cat. No. 25343K

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In either of these cases, the final determination means that you           your spouse if filing jointly), or (c) any age and permanently and 
cannot take the credit(s). However, if you disagree with the final         totally disabled;
determination, and want to appeal the imposition of the 2- or 10-year        3. Lived with you in the United States for more than half the year 
disallowance period, you should follow the instructions below.             on line 1; and
How to appeal the disallowance period. If you believe that you               4. Meets the joint return test. Your child meets the joint return 
qualify for the credit(s) in a year subsequent to the final                test if they are not filing a joint return with their spouse for the year on 
determination and during the applicable 2- or 10-year disallowance         line 1 or are filing a joint return only to claim a refund of withheld 
period, and you cannot take the credit due solely to the                   income tax or estimated tax paid.
disallowance, you can appeal the final determination by claiming the 
credit(s) on your return and attaching Form 8862. You will need to file      Adopted child.     An adopted child is always treated as your own 
a paper return. After filing, you will receive a math error notice         child. An adopted child includes a child lawfully placed with you for 
disallowing the credit due to the disallowance period. You must            legal adoption.
contact the IRS and challenge this disallowance within 60 days of            For more information on who is a qualifying child, see your tax 
the date of the math error notice. After you challenge the math error      return instructions or Pub. 596.
notice, you will receive a notice of deficiency that will provide you the 
ability to appeal the denial of the credit to the Tax Court.               Line 7. You cannot take the credit for a child who lived with you for 
                                                                           half of the year or less, even if you paid most of the child's living 
Have an ITIN instead of an SSN? You must have a valid SSN to               expenses. The IRS may ask you for documents to show you lived 
claim the EIC. An SSN is valid for the EIC unless it was issued after      with each qualifying child. Documents you might want to keep for 
the due date of the tax return for which you are filing this form          this purpose include school and child care records and other records 
(including extensions) or it was issued solely to apply for or receive a   that show your child's address.
federally funded benefit and does not authorize you to work. You can         Temporary absences by you or the child for special 
have an ITIN instead of an SSN to claim the CTC, RCTC, ACTC,               circumstances such as school, vacation, business, medical care, 
ODC, or AOTC. If you have an ITIN, enter your ITIN in the "social          military service, or detention in a juvenile facility count as time the 
security number" space on the form.                                        child lived with you.
Need more space for an item? If you need more space for an                   If your child was born or died during the year entered on line 1 
item, attach a statement to the end of your return that includes your      and your home was the child's home for more than half the time your 
name and SSN (or ITIN). Number each entry on the statement to              child was alive during that year, enter "365" ("366" if the year is a 
correspond with the line number on Form 8862.                              leap year) on line 7 and complete line 8.
                                                                             For more information, see your tax return instructions or Pub. 
                                                                           596.
Specific Instructions
                                                                           Section B: Filers Without a Qualifying Child or 
Part I—All Filers
                                                                           Children
Line 1. Enter the year for which you are filing this form to claim the 
credit(s) (for example, 2024). Do not enter the year the credit(s) was     Line 9. Enter the number of days that your main home (and your 
disallowed.                                                                spouse's if filing jointly) was in the United States during the year on 
                                                                           line 1.
Line 2. Check the box(es) that applies to the credit(s) you are now          Temporary absences for special circumstances such as for 
claiming. You can check a box for each credit that was previously          business, medical care, school, or military service count as time 
reduced or disallowed.                                                     lived at your main home.
                                                                             Members of the military. If you were on extended active duty 
Part II—Earned Income Credit                                               outside the United States, your main home is considered to be in the 
Line 4. If you (or your spouse if filing jointly) were a qualifying child  United States during that duty period. Extended active duty is 
of another taxpayer for the year shown on line 1, you cannot claim         military duty ordered for an indefinite period or for a period of more 
the EIC. Check “Yes” on line 4. This is true even if the taxpayer for      than 90 days. Once you begin serving extended active duty, you are 
whom you (or your spouse if filing jointly) are a qualifying child does    considered to be on extended active duty even if you do not serve 
not claim the EIC or meet all of the rules to claim the EIC. For more      more than 90 days.
information, see Pub. 596, Earned Income Credit.                           Line 10. To claim the EIC, either you (or your spouse if filing jointly) 
 Check "No" on line 4 if you could be claimed as a qualifying child        must be at least age 25 but under age 65 at the end of the year. 
of another taxpayer for the year shown on line 1 but the other             However, for 2021 only, there is no applicable maximum age and the 
taxpayer is not required to file, and is not filing, a tax return for that applicable minimum age is age 19 unless one of the following two 
year or is filing it only to claim a refund of withheld income tax or      exceptions applies:
estimated tax paid.                                                        • In the case of a specified student (other than a qualified former 
                                                                           foster youth or a qualified homeless youth), the applicable minimum 
Section A: Filers With a Qualifying Child or                               age is age 24; and
Children                                                                   • In the case of a qualified former foster youth or a qualified 
                                                                           homeless youth, the applicable minimum age is age 18.
If you are married but not filing a joint return and you have a 
qualifying child, you may qualify to claim the EIC. For more                 If neither you (nor your spouse if filing jointly) were at least age 25 
information, see the instructions for line 27 in the Form 1040             but under age 65 at the end of the year entered on line 1, unless that 
instructions and Schedule EIC (Form 1040).                                 year is 2021, you cannot claim the EIC. For more information, see 
                                                                           Pub. 596, Earned Income Credit.
Line 6. A qualifying child for the EIC is a child who:                       If your spouse died during the year on line 1, or you are preparing 
 1. Is your son, daughter, stepchild, foster child, brother, sister,       a return for someone who died during the year on line 1, the age test 
stepbrother, stepsister, half brother, half sister, or a descendant of     is met if your spouse, or the deceased taxpayer, met the applicable 
any of them (for example, your grandchild, niece, or nephew);              minimum age at the time of death.
 2. Was (a) under age 19 at the end of the year on line 1 and                Your spouse, or the deceased taxpayer, is considered to reach 
younger than you (or your spouse if filing jointly), (b) under age 24 at   the minimum age on the day before their birthday. However, the rule 
the end of the year on line 1, a student, and younger than you (or         for reaching age 65 is different; your spouse, or the deceased 
                                                                           taxpayer, reaches age 65 on their 65th birthday.

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Example 1.      You are married and filing a joint return for 2024 with 
your spouse who died in August 2024. You are age 67. Your spouse        Part IV—American Opportunity Tax 
would have become age 65 in November 2024. Because your                 Credit
spouse was under age 65 when they died, you meet the age test.
Example 2.      Your spouse was born on February 14, 1999, and          Line 19a. An eligible student for purposes of the AOTC is a student 
died on February 13, 2024. Your spouse is considered age 25 at the      for whom you pay qualified education expenses and meets all of the 
time of death. However, if your spouse died on February 12, 2024,       following requirements.
your spouse isn't considered age 25 at the time of death and isn't at   1. The student did not have expenses that were used to figure 
least age 25 at the end of 2024.                                        an AOTC in any 4 earlier tax years. This includes any tax year(s) in 
                                                                        which the Hope scholarship credit was claimed for the same 
Part III—Child Tax Credit                                               student.
                                                                        2. The student had not completed the first 4 years of 
(Nonrefundable or Refundable)/                                          post-secondary education (generally the freshman, sophomore, 
Additional Child Tax Credit/Credit for                                  junior, and senior years of college) before the year on line 1.
                                                                        3. For at least one academic period beginning in the year on 
Other Dependents                                                        line 1 (or the first 3 months of the following year if the qualified 
Line 14. Generally, a child must live with you for more than half of    expenses were paid in the previous year), the student was enrolled 
the year for you to claim the credit. A child is considered to have     at least half-time in a program leading to a degree, certificate, or 
lived with you for more than half of the year if the child was born or  other recognized educational credential.
died during the year on line 1 and your home was this child's home      4. The student has not been convicted of any federal or state 
for more than half the time the child was alive. Temporary absences     felony for possessing or distributing a controlled substance as of the 
by you or the child for special circumstances such as school,           end of the year on line 1.
vacation, business, medical care, military service, or detention in a 
juvenile facility count as time the child lived with you.               See Pub. 970 and the Instructions for Form 8863 for more 
                                                                        information.
However, there are exceptions for kidnapped children and 
children of divorced or separated parents. If you meet one of these     Line 19b. If the AOTC has been claimed for a student for any 4 tax 
exceptions, answer "Yes" to question 14 for that child. For details,    years before the year on line 1 (including any year for which the 
see your tax return instructions.                                       Hope scholarship credit was claimed for the student), the AOTC 
                                                                        cannot be claimed for this student for the year on line 1.
Line 15. A qualifying child for purposes of the CTC, RCTC, and 
ACTC is a child who:                                                    You cannot claim the AOTC based on qualified education 
                                                                        expenses paid for a student by someone other than yourself or your 
1. Is your son, daughter, stepchild, foster child, brother, sister,     spouse, unless you are claiming the student as a dependent.
stepbrother, stepsister, half brother, half sister, or a descendant of 
any of them (for example, your grandchild, niece, or nephew);           Paperwork Reduction Act Notice. We ask for you to obtain the 
2. Was under age 17 at the end of the year. For 2021, however,          information on this form to carry out the Internal Revenue laws of the 
a qualifying child may be under age 18 at the end of the year;          United States. You are required to obtain this information.
3. Did not provide over half of their own support for the year;         You are not required to obtain the information requested on a 
4. Lived with you for more than half of the year;                       form that is subject to the Paperwork Reduction Act unless the form 
5. Is claimed as a dependent on your return;                            displays a valid OMB control number. Books or records relating to a 
                                                                        form or its instructions must be retained as long as their contents 
6. Does not file a joint return for the year (or files it only to claim may become material in the administration of any Internal Revenue 
a refund of withheld income tax or estimated tax paid); and             law. Generally, tax returns and return information are confidential, as 
7. Was a U.S. citizen, a U.S. national, or a U.S. resident alien.       required by Internal Revenue Code section 6103.
See Pub. 519 for the definition of a U.S. national or U.S. resident 
alien.                                                                  The average time and expenses required to complete and file this 
                                                                        form will vary depending on individual circumstances. For the 
Adopted child.       An adopted child is always treated as your own     estimated averages, see the instructions for your income tax return.
child. An adopted child includes a child lawfully placed with you for 
legal adoption.                                                         If you have comments concerning the accuracy of these time 
                                                                        estimates or suggestions for making this form simpler, we would be 
For more information on who is a qualifying child, see your tax         happy to hear from you. See the instructions for the tax return with 
return instructions.                                                    which this form is filed.
Line 16. You cannot claim the CTC/RCTC/ACTC/ODC for a person 
who is not your dependent. See your tax return instructions for more 
information.

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