IRS Form 8862: How to Get Back the Earned Income Credit and Other Credits After a Denial

If the IRS has “disallowed” your Earned Income Credit (EIC) or certain other refundable credits in a past year, you often cannot claim them again until you file Form 8862, Information To Claim Certain Credits After Disallowance. This form is how you ask the IRS to let you claim those credits again and show that you now meet the rules.

Form 8862 is typically required if a prior year’s Earned Income Credit, Child Tax Credit/Additional Child Tax Credit, American Opportunity Tax Credit, or Credit for Other Dependents was denied or reduced after review, and the IRS told you that you must file Form 8862 to claim the credit in a later year.

Quick summary: When and why you use Form 8862

• You use Form 8862 when the IRS has disallowed certain credits in a prior year and has told you that you must file this form before claiming them again.
• It commonly applies to the Earned Income Credit (EIC), but can also apply to other child‑related and education credits.
• You typically attach Form 8862 to your tax return (paper or e‑file) in the first year you want to claim the credit again.
• If the IRS disallowed your credit because of reckless or intentional disregard of the rules, you may be barred from claiming it for a set number of years.
• The main official touchpoints are the Internal Revenue Service (IRS) itself and IRS‑sponsored free tax preparation programs such as VITA/TCE.

Key terms to know:

• Disallowed credit — A credit the IRS has denied or removed from your return after review.
• Earned Income Credit (EIC) — A refundable credit for workers with low to moderate income, often larger when you have qualifying children.
• Reckless or intentional disregard — The IRS’s term for claiming a credit without following the rules, which can lead to a 2‑ or 10‑year ban from that credit.
• Math or clerical error — A simple mistake (like a typo in a Social Security number) that usually does not require Form 8862 if that’s the only reason the credit was reduced.

How to confirm if you actually need Form 8862

The first practical step is to confirm that the IRS really requires Form 8862 for you, and for which credit.

1. Read the IRS notice or letter that denied your credit.
   Look for a notice sent in a past year (often after you claimed the Earned Income Credit or Child Tax Credit). Common letters have titles like “We Changed Your Return” or “Your Earned Income Credit Was Disallowed.”

2. Find the specific wording about future years.
   You typically need Form 8862 only if the notice says something like: “You must file Form 8862 to claim the Earned Income Credit (or other credit) for any year after [year].”

3. Check whether the denial was for a simple error or for not meeting the rules.
   If your credit was reduced only because of a math or clerical error (for example, you transposed digits in a child’s Social Security number), the IRS commonly says that Form 8862 is not required.

4. If you cannot find or understand the notice, contact the IRS.
   Call the IRS individual taxpayer helpline using the number listed on any current IRS notice you have, or by searching for the main IRS customer service number on the official IRS.gov site (look for a “.gov” address).
   A simple phone script: “I had my Earned Income Credit disallowed in a prior year and I’m preparing this year’s return. Can you confirm whether I’m required to file Form 8862 to claim it again?”

5. Note the years and credits affected.
   Write down which specific credit (EIC, CTC/ACTC, AOTC, etc.) and which future years the IRS says Form 8862 is required, because you’ll need that when filling out the form.

Rules and notices can vary depending on your prior case, and in some situations on your filing status or location, so always follow what your specific IRS letter and the current instructions say.

What you need to prepare before filling out Form 8862

You’re essentially re‑proving that you now qualify for the credit you want to claim, so preparation is about lining up information the form will ask about.

Documents you’ll typically need:

• Prior IRS notice or letter that disallowed your credit (to confirm which credit and why it was denied).
• Social Security cards or copies (or other official SSA documentation) for you, your spouse, and each child you’re claiming, to correctly enter names and SSNs.
• Proof of where your child lived and with whom for the tax year (for example, school records, medical records, or a letter from a landlord or social services listing the child’s address).

You also typically need:

• Your current year tax return information (income documents like W‑2s, 1099s, self‑employment records).
• Any custody agreements or court orders if another parent might also be claiming the same child.
• If the IRS previously questioned your relationship to a child, documents such as birth certificates, adoption papers, or guardianship orders are often helpful to have available, even if not sent with the form.

Step‑by‑step: Completing and filing Form 8862

1. Get the current Form 8862 and instructions

Your official source is the Internal Revenue Service:

1. Search online for the official IRS website and then search within that site for “Form 8862”.
2. Download Form 8862 and the Instructions for Form 8862, or ask a local IRS Taxpayer Assistance Center to print them for you if you don’t have internet access.
3. If you’re using tax software, check that it supports Form 8862 for the tax year you are filing.

What to expect next: You’ll have a blank form and a set of instructions explaining which parts you must fill out based on which credit was denied.

2. Identify which credit(s) you’re reclaiming

Form 8862 has separate sections depending on which credit was disallowed:

1. On the form, you’ll see questions related to:
   • Earned Income Credit (EIC).
   • Child Tax Credit/Additional Child Tax Credit (CTC/ACTC).
   • Credit for Other Dependents.
   • American Opportunity Tax Credit (AOTC).
2. Match the credit mentioned in your IRS notice to the section(s) you must complete.
3. If you had more than one credit disallowed, you may need to fill out more than one part of the form.

What to expect next: You’ll know exactly which questions on Form 8862 apply to your situation instead of filling out sections you don’t need.

3. Answer the eligibility questions thoroughly and accurately

The heart of Form 8862 is a series of yes/no questions and details designed to show that you now meet all requirements.

1. Carefully enter:
   • Your name and Social Security number exactly as on your tax return.
   • Each child’s full name, SSN, and relationship to you, if applicable.
2. For EIC, you’ll typically answer questions about:
   • Whether the child lived with you in the U.S. for more than half the year.
   • Your filing status (for example, you generally cannot claim EIC if you are Married Filing Separately).
   • Whether you and the child meet age, relationship, and residency rules.
3. For other credits (like AOTC), you’ll answer questions about the student’s enrollment, years already claimed, and qualified expenses.

Concrete action you can do today:Fill out a draft of Form 8862 using your gathered documents, even before you finalize your full tax return, so you can check for missing information.

What to expect next: If your answers show that you still don’t meet the requirements, your tax software may reject the credit, or the IRS may review the form and deny the credit again. If your answers support eligibility, the IRS generally processes your return but may still choose to review it more closely.

4. Attach Form 8862 to your tax return and file

Form 8862 is not a stand‑alone form; it must be part of a complete tax return for the year you’re trying to claim the credit again.

1. If you e‑file using tax software:
   • Enter the Form 8862 information within the software when prompted.
   • The software typically attaches Form 8862 electronically to your Form 1040.
2. If you file a paper return:
   • Print and sign your Form 1040.
   • Attach Form 8862 behind your Form 1040, following the order in the instructions.
   • Mail it to the IRS address shown in the instructions for your state and type of return.

What to expect next:

• If you e‑file, you typically receive an electronic acknowledgment that the IRS has accepted or rejected your return.
• If rejected, the message usually states why (for example, missing info or a mismatch). You can correct and resubmit.
• If accepted, the IRS may either process your return as filed or select it for review/audit related to the credit.

Real‑world friction to watch for

Real-world friction to watch for

A common snag is when another parent or relative also claims the same child for EIC or Child Tax Credit; this often triggers IRS review or denial even if you filed Form 8862 correctly. In these cases, expect delays while the IRS requests proof of who the child lived with, and be ready to send documents such as school or medical records showing your address with the child during the tax year.

Where to get official help and avoid scams

Because Form 8862 affects refunds and refundable credits, you should be careful about who you share your information with and where you get help.

Legitimate help options:

• IRS Taxpayer Assistance Centers (TACs)

  • These are walk‑in or appointment‑only IRS offices that can answer questions about whether you need Form 8862, what your prior notice means, and where to mail a paper return.
  • Search for “IRS Taxpayer Assistance Center locator” on the official IRS.gov site and call the listed number to schedule an appointment.

• IRS‑sponsored free tax preparation programs (VITA/TCE)

  • Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs commonly help lower‑ and moderate‑income taxpayers, older adults, and people with disabilities prepare returns that include Form 8862.
  • Search for “VITA site locator” on the IRS.gov website to find a site near you, then call the phone number listed to ask: “Do your volunteers assist with Form 8862 for Earned Income Credit or Child Tax Credit?”

Scam and fraud warnings:

• Look for “.gov” addresses when searching for IRS information or office locations.
• Be cautious of paid tax preparers who:
  • Promise a refund amount before they review your documents.
  • Ask to have your refund deposited into their bank account instead of your own.
  • Refuse to sign the return or give you a copy.
• Never email or text your Social Security number, ID photos, or tax documents to someone who contacted you unexpectedly, even if they claim to be from the IRS; the IRS typically initiates contact by mail, not by text or social media.

What to do if you’re stuck or missing documents

If you’re ready to file but something is blocking you, there are still ways to move forward.

• If you lost the IRS notice about your prior disallowance:
  Call the IRS individual helpline and request a transcript or an explanation of the prior disallowance. Ask specifically, “For which tax year and which credit was I disallowed, and do you show that I must file Form 8862 to claim it again?”

• If you’re missing child residency proof:
  Contact your child’s school, doctor, or daycare and ask for a record or letter that shows the child’s name, your name, and your address for the tax year. These are commonly accepted types of documentation if the IRS later requests proof.

• If your e‑file is repeatedly rejected because of Form 8862 issues:
  Consider getting help from a VITA/TCE site or a reputable paid preparer who is an Enrolled Agent, CPA, or tax attorney. Show them the exact rejection message and your prior IRS notice so they can adjust how Form 8862 is filled out.

Once you have Form 8862 properly attached to a complete tax return and filed through an official channel (e‑file or mail to the IRS address in the instructions), the IRS will review it and either allow or deny the credits based on their rules; no website, including HowToGetAssistance.org, can check your status or change that decision, but you now have a clear path to take the next official step.