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Form
8862
(Rev. October 2024)
Information To Claim Certain Credits After Disallowance
Department of the Treasury
Internal Revenue Service
Earned Income Credit (EIC), Child Tax Credit (CTC), Refundable Child Tax Credit (RCTC), Additional Child
Tax Credit (ACTC), Credit for Other Dependents (ODC), and American Opportunity Tax Credit (AOTC)
Attach to your tax return. Go to
www.irs.gov/Form8862
for instructions and the latest information.
OMB No. 1545-0074
Attachment
Sequence No.
862
Name(s) shown on return
Your social security number
You must complete Form 8862 and attach it to your tax return to claim the EIC, CTC/RCTC/ACTC/ODC, or AOTC if both of the
following apply.
• Your EIC, CTC/RCTC/ACTC/ODC, or AOTC was previously reduced or disallowed for any reason other than a math or clerical error.
• You now want to claim the credit that was previously reduced or disallowed and you meet all the requirements for the credit.
Part I
All Filers
1
Enter the tax year for which you are filing this form (for example, 2024)
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2
Check the box(es) that applies to the credit(s) you are claiming and complete the part(s) that matches the box(es) you marked.
Earned Income Credit
(Complete Part II)
Child Tax Credit (nonrefundable or refundable)/
Additional Child Tax Credit/
Credit for Other Dependents
(Complete Part III)
American Opportunity Tax Credit
(Complete Part IV)
Part II
Earned Income Credit
3
If the
only
reason your EIC was reduced or disallowed was because you incorrectly reported your earned
income or investment income, check “Yes.” Otherwise, check “No.”
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Yes
No
Caution:
If you checked “Yes,”
do not
complete the rest of Part II. Attach this form to your tax return to
claim the EIC. If you checked “No,” continue.
4
Could you (or your spouse if filing jointly) be claimed as a qualifying child of another taxpayer for the year
entered on line 1? .
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Yes
No
Caution:
See the instructions before answering. If you (or your spouse if filing jointly) answer “Yes” to
question 4, you cannot claim the EIC.
If you are claiming the EIC with a qualifying child, continue to Section A. Otherwise, go to Section B.
Section A: Filers With a Qualifying Child or Children
• Answer questions 5, 7, and 8 for each child for whom you are claiming the EIC.
• Enter the name(s) of the child(ren) you listed as Child 1, Child 2, and Child 3 on
Schedule EIC
for the year entered on line 1 above.
5a
Child 1
b
Child 2
c
Child 3
6
Does your completed Schedule EIC for the year entered on line 1 show that you had a qualifying child for
the EIC? .
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Yes
No
Caution:
If you checked
“No,”
you do not need to complete Part II, Section A. Go to Part II, Section B.
7
Enter the number of days each child lived with you in the United States during the year entered on line 1.
Child 1
Child 2
Child 3
Caution:
See the instructions before answering. If you enter less than 183 (184 if the year on line 1 is a leap year), you cannot
claim the EIC for that child.
8
If the child was born or died during the year entered on line 1, enter the month and day the child was born and/or died as
month (MM)/day (DD). Otherwise, skip this line.
Child 1
date of birth (MM/DD)
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Child 1
date of death (MM/DD)
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Child 2
date of birth (MM/DD)
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Child 2
date of death (MM/DD)
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Child 3
date of birth (MM/DD)
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Child 3
date of death (MM/DD)
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Only one person may claim the child as a qualifying child for the EIC and certain other child-related benefits. If you cannot treat
any of the children listed above as a qualifying child and have no other qualifying children, go to Part II, Section B.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 25145E
Form
8862
(Rev. 10-2024)
Form 8862 (Rev. 10-2024)
Page
2
Section B: Filers Without a Qualifying Child or Children
9a
Enter the number of days during the year entered on line 1 that your main home was in the United States .
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b
If married filing jointly, enter the number of days during the year entered on line 1 that your spouse’s main home
was in the United States .
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Caution:
Members of the military stationed outside the United States during the year entered on line 1, see the
instructions before answering. If you enter less than 183 (184 if the year on line 1 is a leap year) on either line 9a or
9b (if filing jointly), you cannot claim the EIC.
10a
Enter your age at the end of the year on line 1 .
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b
Enter your spouse’s age at the end of the year on line 1
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Caution:
If your spouse died during the year entered on line 1 or you are preparing a return for someone who died
during the year entered on line 1, see the instructions before answering. If neither you (nor your spouse if filing
jointly) were at least age 25 but under age 65 at the end of the year entered on line 1, unless that year is 2021, you
cannot claim the EIC. See the Instructions for Form 8862 for more information.
11a
Can you be claimed as a dependent on another taxpayer’s return? .
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Yes
No
b
Can your spouse (if filing jointly) be claimed as a dependent on another taxpayer’s return? .
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Yes
No
Caution:
If either you (or your spouse if filing jointly) answer “Yes” to question 11, you cannot claim the EIC.
Part III
Child Tax Credit (nonrefundable or refundable)/Additional Child Tax Credit/Credit for Other Dependents
12
Enter the name(s) of each child for whom you are claiming the child tax credit/refundable child tax credit/additional child tax
credit (CTC/RCTC/ACTC). If you are claiming the CTC/RCTC/ACTC for more than four qualifying children, attach a statement
also answering questions 12 and 14–17 for those children.
a
Child 1
b
Child 2
c
Child 3
d
Child 4
13
Enter the name(s) of each person for whom you are claiming the credit for other dependents (ODC).
If you are claiming the
credit for more than four dependents, attach a statement answering questions 13, 16, and 17 for those dependents.
a
Other dependent 1
b
Other dependent 2
c
Other dependent 3
d
Other dependent 4
14
For each child listed in response to question 12, did the child live with you for more than half of the year or meet an exception
described in the instructions?
Child 1
Yes
No
Child 2
Yes
No
Child 3
Yes
No
Child 4
Yes
No
15
For each child listed in response to question 12, did the child meet the requirements to be a qualifying child for the CTC/RCTC/
ACTC?
Child 1
Yes
No
Child 2
Yes
No
Child 3
Yes
No
Child 4
Yes
No
16
For each person claimed as a qualifying child or other dependent for the CTC/RCTC/ACTC/ODC, is that person your dependent?
Child 1
Yes
No
Child 2
Yes
No
Child 3
Yes
No
Child 4
Yes
No
Other dependent 1
Yes
No
Other dependent 2
Yes
No
Other dependent 3
Yes
No
Other dependent 4
Yes
No
17
For each person claimed as a qualifying child or other dependent for the CTC/RCTC/ACTC/ODC, is that person a citizen,
national, or resident of the United States? See Pub. 519 for more information on when a person is a resident of the United
States or is treated as a resident of the United States.
Child 1
Yes
No
Child 2
Yes
No
Child 3
Yes
No
Child 4
Yes
No
Other dependent 1
Yes
No
Other dependent 2
Yes
No
Other dependent 3
Yes
No
Other dependent 4
Yes
No
Caution:
If the answer is “No” for question 14, 15, 16, or 17, you cannot claim the CTC/RCTC/ACTC/ODC for that child or
other dependent.
Only one person can claim the child as a qualifying child for the CTC/RCTC/ACTC/ODC. If you cannot treat any of the children
listed above as a qualifying child and have no other qualifying children, you cannot claim the CTC/RCTC/ACTC or the ODC
based on having a qualifying child.
Form
8862
(Rev. 10-2024)
Form 8862 (Rev. 10-2024)
Page
3
Part IV
American Opportunity Tax Credit
• Answer the following questions for each student for whom you are claiming the AOTC. If you have more than three students, attach
a statement also answering questions 18 and 19 for those students.
• Enter the name(s) of the student(s) as listed on Form 8863.
18a
Student 1
b
Student 2
c
Student 3
19 a
Did the student meet the requirements to be an eligible student for purposes of the AOTC for the year entered on line 1? See
Pub. 970 for more information.
Student 1
Yes
No
Student 2
Yes
No
Student 3
Yes
No
b
Has the Hope Scholarship Credit or AOTC been claimed for the student for any 4 tax years before the year entered on line 1?
Student 1
Yes
No
Student 2
Yes
No
Student 3
Yes
No
Caution:
If you answered “No” to question 19a or “Yes” to question 19b, you cannot claim the credit for that student.
Form
8862
(Rev. 10-2024)
