If your earned income credit (EIC), child tax credit (CTC)/additional child tax credit (ACTC), or American opportunity tax credit (AOTC) was disallowed by IRS, you must complete and file the Form 8862, Information to Claim Certain Refundable Credits After Disallowance (Form 8862 also available in Spanish), with your tax return if both of the following are true:
Your EITC, CTC/ACTC or AOTC was reduced or disallowed and you received a letter saying you had to complete and attach Form 8862 the next time you claim the credit(s).
- Now you meet all the requirements and want to take the EITC, CTC/ACTC or AOTC for this tax year
You do NOT have to complete or file Form 8862 if you meet all the credits' requirements and one of the following is true:
- You are taking the EITC without a qualifying child and the only reason we reduced or disallowed your EITC in an earlier year is we determined the child listed on your Schedule EIC was not your qualifying child
- You received a CP 74 notice or letter from IRS saying you are recertified
Do Not File Form 8862 or Take the EITC, CTC/ACTC or AOTC for:
- 2 years after the most recent tax year that the we made a final determination that your EITC, CTC/ACTC or AOTC claim was due to reckless or intentional disregard of the rules
- 10 years after the most recent tax year that we made a final determination that your EITC, CTC/ACTC or AOTC claim was due to fraud.