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                                                                                                          Department of the Treasury
                                                                                                          Internal Revenue Service
Instructions for Form 8862

(Rev. December 2023)
Information To Claim Certain Credits After Disallowance

Section references are to the Internal Revenue Code unless             SSN, ITIN, or ATIN on or before the due date of your return 
otherwise noted.                                                       (including extensions).
                                                                         See your tax return instructions for more information.
Future Developments
For the latest information about developments related to Form 8862 
and its instructions, such as legislation enacted after they were      General Instructions
published, go to IRS.gov/Form8862.
                                                                       Purpose of Form
Reminders                                                              You must complete Form 8862 and attach it to your tax return to 
Age requirements for taxpayers claiming the earned income              claim the EIC, CTC, RCTC, ACTC, ODC, or AOTC if you meet the 
credit (EIC) without a qualifying child. Filers without a qualifying   following criteria for any of the credits.
child must be at least age 25 but under age 65 at the end of the year. 
For details, including different age requirements for 2021, see        IF...                     AND...                 THEN...
Line 10.                                                               Your EIC for a year after You now meet all the   You must file Form 8862
Qualifying child age requirement for the child tax credit (CTC),       1996 was reduced or       requirements for and 
refundable child tax credit (RCTC), and additional child tax           disallowed for any reason  want to take the EIC 
credit (ACTC). A qualifying child for purposes of the CTC, RCTC,       other than a math or 
                                                                       clerical error
and ACTC must be under age 17 at the end of the year. For 2021, 
however, a qualifying child may be under age 18 at the end of the      Your CTC, RCTC, ACTC,     You now meet all the   You must file Form 8862
year.                                                                  or ODC for a year after   requirements for and 
                                                                       2015 was reduced or       want to take the CTC, 
Delayed refund for returns claiming certain credits.   The IRS         disallowed for any reason  RCTC, ACTC, or ODC 
cannot issue refunds before mid-February for returns that claim the    other than a math or 
EIC or the ACTC. This applies to the entire refund, not just the       clerical error
portion associated with these credits. This delay doesn't apply to     Your AOTC for a year after  You now meet all the You must file Form 8862
2021 if the return claims the RCTC unless the return also claims the   2015 was reduced or       requirements for and 
EIC.                                                                   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 
cannot claim the CTC, RCTC, ACTC, or ODC on either your original       was due to fraud.
or amended return.                                                     In either of these cases, you cannot take the credit(s).
American opportunity tax credit (AOTC).  You must have an              Have an ITIN instead of an SSN?    You must have a valid SSN to 
SSN or ITIN to claim the AOTC. If you haven’t been issued an SSN       claim the EIC. An SSN is valid for EIC unless it was issued after the 
or ITIN on or before the due date of your return (including            due date of the tax return for which you are filing this form (including 
extensions), you cannot claim the AOTC on either your original or      extensions) or it was issued solely to apply for or receive a federally 
amended return. Also, the AOTC is not allowed on either your           funded benefit and does not authorize you to work. You can have an 
original or amended return for a student who hasn’t been issued an     ITIN instead of an SSN to claim the CTC, RCTC, ACTC, ODC, or 

June 06, 2023                                                      Cat. No. 25343K

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AOTC. If you have an ITIN, enter your ITIN in the "social security               If your child was born or died during the year entered on line 1 
number" space on the form.                                                     and your home was the child's home for more than half the time he 
                                                                               or she was alive during that year, enter "365" ("366" if the year is a 
Need more space for an item?     If you need more space for an                 leap year) on line 7 and complete line 8.
item, attach a statement to the end of your return that includes your 
name and SSN (or ITIN). Number each entry on the statement to                    For more information, see your tax return instructions or Pub. 
correspond with the line number on Form 8862.                                  596.

                                                                               Section B: Filers Without a Qualifying Child or 
Specific Instructions                                                          Children
Part I—All Filers                                                              Line 9. Enter the number of days that your main home (and your 
                                                                               spouse's if filing jointly) was in the United States during the year on 
Line 1. Enter the year for which you are filing this form to claim the         line 1.
credit(s) (for example, 2023). Do not enter the year the credit(s) was           Temporary absences for special circumstances such as for 
disallowed.                                                                    business, medical care, school, or military service count as time 
Line 2. Check the box(es) that applies to the credit(s) you are now            lived at your main home.
claiming. You can check a box for each credit that was previously                Members of the military. If you were on extended active duty 
reduced or disallowed.                                                         outside the United States, your main home is considered to be in the 
                                                                               United States during that duty period. Extended active duty is 
Part II—Earned Income Credit                                                   military duty ordered for an indefinite period or for a period of more 
                                                                               than 90 days. Once you begin serving extended active duty, you are 
Line 4. If you (or your spouse if filing jointly) were a qualifying child      considered to be on extended active duty even if you do not serve 
of another taxpayer for the year shown on line 1, you cannot claim             more than 90 days.
the EIC. Check “Yes” on line 4. This is true even if the taxpayer for 
whom you (or your spouse if filing jointly) are a qualifying child does        Line 10. To claim the EIC, either you (or your spouse if filing jointly) 
not claim the EIC or meet all of the rules to claim the EIC. For more          must be at least age 25 but under age 65 at the end of the year. 
information, see Pub. 596, Earned Income Credit.                               However, for 2021 only, there is no applicable maximum age and the 
                                                                               applicable minimum age is age 19 unless one of the following two 
Check "No" on line 4 if you could be claimed as a qualifying child             exceptions applies:
of another taxpayer for the year shown on line 1 but the other                 • In the case of a specified student (other than a qualified former 
taxpayer is not required to file, and is not filing, a tax return for that     foster youth or a qualified homeless youth), the applicable minimum 
year or is filing it only to claim a refund of withheld income tax or          age is age 24, and
estimated tax paid.                                                            • In the case of a qualified former foster youth or a qualified 
                                                                               homeless youth, the applicable minimum age is age 18.
Section A: Filers With a Qualifying Child or 
                                                                                 If neither you (nor your spouse if filing jointly) were at least age 25 
Children                                                                       but under age 65 at the end of the year entered on line 1, unless that 
If you are married but not filing a joint return and you have a                year is 2021, you cannot claim the EIC. For more information, see 
qualifying child, you may qualify to claim the EIC. For more                   Pub. 596, Earned Income Credit.
information, see the instructions for line 27 in the Form 1040                   If your spouse died during the year on line 1, or you are preparing 
instructions and Schedule EIC (Form 1040).                                     a return for someone who died during the year on line 1, the age test 
Line 6. A qualifying child for the EIC is a child who:                         is met if your spouse, or the deceased taxpayer, met the applicable 
                                                                               minimum age at the time of death.
1. Is your son, daughter, stepchild, foster child, brother, sister, 
stepbrother, stepsister, half brother, half sister, or a descendant of           Your spouse, or the deceased taxpayer, is considered to reach 
any of them (for example, your grandchild, niece, or nephew);                  the minumum age on the day before their birthday. However, the rule 
                                                                               for reaching age 65 is different; your spouse, or the deceased 
2. Was (a) under age 19 at the end of the year on line 1 and                   taxpayer, reaches age 65 on their 65th birthday.
younger than you (or your spouse if filing jointly), (b) under age 24 at 
the end of the year on line 1, a student, and younger than you (or               Example 1. You are married and filing a joint return for 2023 with 
your spouse if filing jointly), or (c) any age and permanently and             your spouse who died in August 2023. You are age 67. Your spouse 
totally disabled;                                                              would have become age 65 in November 2023. Because your 
3. Is not filing a joint return for the year on line 1 or is filing a joint    spouse was under age 65 when they died, you meet the age test.
return for the year on line 1 only to claim a refund of withheld income          Example 2. Your spouse was born on February 14, 1998, and 
tax or estimated tax paid; and                                                 died on February 13, 2023. Your spouse is considered age 25 at the 
4. Lived with you in the United States for more than half of the               time of death. However, if your spouse died on February 12, 2023, 
year on line 1.                                                                your spouse isn't considered age 25 at the time of death and isn't at 
                                                                               least age 25 at the end of 2023.
Adopted child.    An adopted child is always treated as your own 
child. An adopted child includes a child lawfully placed with you for          Part III—Child Tax Credit 
legal adoption.
For more information on who is a qualifying child, see your tax                (nonrefundable or refundable)/
return instructions or Pub. 596.                                               Additional Child Tax Credit/Credit for 
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          Other Dependents
expenses. The IRS may ask you for documents to show you lived                  Line 14. Generally, a child must live with you for more than half of 
with each qualifying child. Documents you might want to keep for               the year for you to claim the credit. A child is considered to have 
this purpose include school and child care records and other records           lived with you for more than half of the year if the child was born or 
that show your child's address.                                                died during the year on line 1 and your home was this child's home 
Temporary absences by you or the child for special                             for more than half the time he or she was alive. Temporary absences 
circumstances such as school, vacation, business, medical care,                by you or the child for special circumstances such as school, 
military service, or detention in a juvenile facility count as time the        vacation, business, medical care, military service, or detention in a 
child lived with you.                                                          juvenile facility count as time the child lived with you.

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However, there are exceptions for kidnapped children and 
children of divorced or separated parents. If you meet one of these        Part V—Qualifying Child of More Than 
exceptions, answer "Yes" to question 14 for that child. For details,       One Person
see your tax return instructions.
                                                                           A child may meet the relationship, age, residency, support, and joint 
Line 15. A qualifying child for purposes of the CTC, RCTC, and             return tests to be a qualifying child of more than one person. 
ACTC is a child who:                                                       Although the child is a qualifying child of each of these persons, only 
1. Is your son, daughter, stepchild, foster child, brother, sister,        one person can actually treat the child as a qualifying child to take 
stepbrother, stepsister, half brother, half sister, or a descendant of     the EIC, CTC/RCTC/ACTC/ODC, or AOTC (provided the person is 
any of them (for example, your grandchild, niece, or nephew);              eligible for the credit).
2. Was under age 17 at the end of the year. For 2021, however,               To determine which person can treat the child as a qualifying 
a qualifying child may be under age 18 at the end of the year;             child to claim any of these credits, the following tiebreaker rules 
3. Did not provide over half of their own support for the year;            apply.
4. Lived with you for more than half of the year;                          • If only one of the persons is the child's parent, the child is treated 
                                                                           as the qualifying child of the parent.
5. Is claimed as a dependent on your return;                               • If the parents file a joint return together and can claim the child as 
6. Does not file a joint return for the year (or files it only to claim    a qualifying child, the child is treated as the qualifying child of the 
a refund of withheld income tax or estimated tax paid); and                parents.
7. Was a U.S. citizen, a U.S. national, or a U.S. resident alien.          • If the parents do not file a joint return together but both parents 
See Pub. 519 for the definition of a U.S. national or U.S. resident        claim the child as a qualifying child, the IRS will treat the child as the 
alien.                                                                     qualifying child of the parent with whom the child lived for the longer 
                                                                           period of time during the year. If the child lived with each parent for 
Adopted child.       An adopted child is always treated as your own        the same amount of time, the IRS will treat the child as the qualifying 
child. An adopted child includes a child lawfully placed with you for      child of the parent who had the higher adjusted gross income (AGI) 
legal adoption.                                                            for the year.
For more information on who is a qualifying child, see your tax            • If no parent can claim the child as a qualifying child, the child is 
return instructions.                                                       treated as the qualifying child of the person who had the highest AGI 
                                                                           for the year.
Line 16. You cannot claim the CTC/RCTC/ACTC/ODC for a person               • If a parent can claim the child as a qualifying child but no parent 
who is not your dependent. See your tax return instructions for more       does so claim the child, the child is treated as the qualifying child of 
information.                                                               the person who had the highest AGI for the year, but only if that 
                                                                           person's AGI is higher than the highest AGI of any of the child's 
Part IV—American Opportunity Tax                                           parents who can claim the child.
Credit                                                                       Subject to these tiebreaker rules, you and the other person may 
                                                                           be able to choose which of you claims the child as a qualifying child. 
Line 19a. An eligible student for purposes of the AOTC is a student        For more information on this and other rules that may apply, see your 
for whom you pay qualified education expenses and meets all of the         tax return instructions and Pub. 501, Dependents, Standard 
following requirements.                                                    Deduction, and Filing Information.
1. The student did not have expenses that were used to figure 
an AOTC in any 4 earlier tax years. This includes any tax year(s) in       Paperwork Reduction Act Notice.       We ask for you to obtain the 
which the Hope scholarship credit was claimed for the same                 information on this form to carry out the Internal Revenue laws of the 
student.                                                                   United States. You are required to obtain this information.
2. The student had not completed the first 4 years of                        You are not required to obtain the information requested on a 
post-secondary education (generally the freshman, sophomore,               form that is subject to the Paperwork Reduction Act unless the form 
junior, and senior years of college) before the year on line 1.            displays a valid OMB control number. Books or records relating to a 
3. For at least one academic period beginning in the year on               form or its instructions must be retained as long as their contents 
line 1 (or the first 3 months of the following year if the qualified       may become material in the administration of any Internal Revenue 
expenses were paid in the previous year), the student was enrolled         law. Generally, tax returns and return information are confidential, as 
at least half-time in a program leading to a degree, certificate, or       required by Internal Revenue Code section 6103.
other recognized educational credential.
                                                                             The average time and expenses required to complete and file this 
4. The student has not been convicted of any federal or state              form will vary depending on individual circumstances. For the 
felony for possessing or distributing a controlled substance as of the     estimated averages, see the instructions for your income tax return.
end of the year on line 1.
                                                                             If you have comments concerning the accuracy of these time 
See Pub. 970 and the Instructions for Form 8863 for more                   estimates or suggestions for making this form simpler, we would be 
information.                                                               happy to hear from you. See the instructions for the tax return with 
Line 19b. If the AOTC has been claimed for a student for any 4 tax         which this form is filed.
years before the year on line 1 (including any year for which the 
Hope scholarship credit was claimed for the student), the AOTC 
cannot be claimed for this student for the year on line 1.
You cannot claim the AOTC based on qualified education 
expenses paid for a student by someone other than yourself or your 
spouse, unless you are claiming the student as a dependent.

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