My EITC, CTC/ACTC/ODC, or AOTC was Disallowed Previously and Now I Want To Claim the Credit(s)

 

If your earned income credit (EIC), child tax credit (CTC)/additional child tax credit (ACTC)/credit for other dependents (ODC), or American opportunity tax credit (AOTC) was disallowed by IRS, you must complete and file the Form 8862 PDF, Information to Claim Certain Refundable Credits After Disallowance (Form 8862 also available in Spanish PDF), with your tax return if both of the following are true:

Your EITC, CTC/ACTC/ODC 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).

AND

  • Now you meet all the requirements and want to take the EITC, CTC/ACTC/ODC 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.

OR

  • 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/ODC or AOTC for:

  • 2 years after the most recent tax year that the we made a final determination that your EITC, CTC/ACTC/ODC or AOTC claim was due to reckless or intentional disregard of the rules.

OR

  • 10 years after the most recent tax year that we made a final determination that your EITC, CTC/ACTC/ODC or AOTC claim was due to fraud.