Instructions for Form 8862

Instructions for Form 8862

(Rev. December 2025)

Information To Claim Certain Credits After Disallowance

Section references are to the Internal Revenue Code unless

otherwise noted.

What’s New

Credit for other dependents (ODC). You (if filing a joint return,

you and your spouse) must have an SSN or ITIN issued on or before

the due date of your return (including extensions) to claim the ODC.

If you haven’t been issued an SSN or ITIN on or before the due date

of your return (including extensions), you cannot claim the ODC on

either your original or amended return.

Dependents you use to claim the ODC must have been issued an

SSN, ITIN, or ATIN on or before the due date of your return

(including extensions).

Social security number (SSN) required to claim the child tax

credit (CTC) and additional child tax credit (ACTC). Beginning

in tax year 2025, you must have a valid SSN to claim the CTC or

ACTC. If you are filing a joint return, only one filer must have a valid

SSN. The other filer must have either an SSN or an individual

taxpayer identification number (ITIN). For more information, see

Child tax credit (CTC) or additional child tax credit (ACTC), later.

American opportunity tax credit (AOTC). You must have an SSN

or ITIN to claim the AOTC. If you haven’t been issued an SSN or ITIN

on or before the due date of your return (including extensions), you

cannot claim the AOTC on either your original or amended return.

Also, the AOTC is not allowed on either your original or amended

return for a student who hasn’t been issued an SSN, ITIN, or ATIN

on or before the due date of your return (including extensions).

Future Developments

For the latest information about developments related to Form 8862

and its instructions, such as legislation enacted after they were

published, go to IRS.gov/Form8862.

Reminders

Age requirements for taxpayers claiming the earned income

credit (EIC) without a qualifying child. Filers without a qualifying

child must be at least age 25 but under age 65 at the end of the year.

For details, see Line 10.

Qualifying child age requirement for the child tax credit (CTC)

and additional child tax credit (ACTC). A qualifying child for

purposes of the CTC and ACTC must be under age 17 at the end of

the year.

How to appeal the disallowance period. If you want to appeal the

2- or 10-year disallowance period preventing you from taking the

EIC, CTC, ACTC, ODC, or AOTC, see How to appeal the

disallowance period, later.

Delayed refund for returns claiming certain credits. The IRS

cannot issue refunds before mid-February for returns that claim the

EIC or the ACTC. This applies to the entire refund, not just the

portion associated with these credits.

Earned income credit (EIC). If you haven’t been issued a valid

SSN on or before the due date of your return (including extensions),

you can’t claim the EIC on either your original or amended return. An

SSN is not valid to claim the EIC if it was issued solely to apply for or

receive a federally funded benefit and does not authorize you to

work. Also, if your qualifying child hasn’t been issued a valid SSN on

or before the due date of your return (including extensions), you

can’t count that child in figuring the amount of your EIC on either

your original or amended return.

Child tax credit (CTC) or additional child tax credit (ACTC).

Beginning in 2025, if you haven’t been issued a valid SSN, which

means it must be valid for employment and issued before the due

date of your return (including extensions), you can’t claim the CTC or

ACTC on either your original or amended return. If you are filing a

joint return, only one filer (you or your spouse) must have a valid

SSN. The other spouse must have either an SSN or ITIN, and it must

have been issued on or before the due date of the return (including

extensions).

Your child must have a valid SSN to be a qualifying child for the

CTC or ACTC. If your qualifying child hasn’t been issued an SSN that

is valid for employment before the due date of your return (including

extensions), you can’t claim the CTC or ACTC for that child on either

your original or amended return. Children identified by an ITIN or

adoption taxpayer identification number (ATIN) are not qualifying

children for the CTC or ACTC.

Nov 26, 2025

Note: If you apply for an ITIN (or ATIN) on or before the due date of

your 2025 return (including extensions) and the IRS issues the ITIN

(or ATIN) as a result of the application, the IRS will consider the ITIN

(or ATIN) as issued on or before the due date of your return. This

applies whether you apply for yourself or for a dependent.

See your tax return instructions for more information.

General Instructions

Purpose of Form

You must complete Form 8862 and attach it to your tax return to

claim the EIC, CTC, ACTC, ODC, or AOTC if you meet the following

criteria for any of the credits.

IF...

AND...

THEN...

your EIC for a year after

1996 was reduced or

disallowed for any reason

other than a math or

clerical error

you now meet all the

requirements for and

want to take the EIC

you must file Form 8862.

your CTC, RCTC,* ACTC,

or ODC for a year after

2015 was reduced or

disallowed for any reason

other than a math or

clerical error

you now meet all the

requirements for and

want to take the CTC,

ACTC, or ODC

you must file Form 8862.

your AOTC for a year after you now meet all the

2015 was reduced or

requirements for and

disallowed for any reason want to take the AOTC

other than a math or

clerical error

you must file Form 8862.

* The refundable child tax credit (RCTC) was only available for 2021.

You must attach the applicable schedules and forms to your

return for each credit you claim. You may be asked to

CAUTION provide other information before any refund claimed is

issued.

!

Exceptions. Do not file Form 8862 if:

• After your EIC, CTC/ACTC/ODC, or AOTC was reduced or

disallowed in an earlier year (a) you filed Form 8862 (or other

documents) and your credit was then allowed, and (b) your credit

Instructions for Form 8862 (Rev. 12-2025) Catalog Number 25343K

Department of the Treasury Internal Revenue Service www.irs.gov

has not been reduced or disallowed again for any reason other than

a math or clerical error.

• You are claiming the EIC without a qualifying child and the only

reason your EIC was reduced or disallowed in the earlier year was

because it was determined that a child listed on Schedule EIC was

not your qualifying child.

In either of these cases, you can take the credit(s) without filing

Form 8862 if you meet all the credit’s eligibility requirements.

Do not file Form 8862 for the:

• 2 years after the most recent tax year for which there was a final

determination that your EIC, 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 for which there was a final

determination that your EIC, CTC/ACTC/ODC, or AOTC claim was

due to fraud.

In either of these cases, the final determination means that you

cannot take the credit(s). However, if you disagree with the final

determination, and want to appeal the imposition of the 2- or 10-year

disallowance period (sometimes called a ban), you should file Form

8862 and follow the instructions next.

How to appeal the disallowance period. You can request

reconsideration of the ban if you send us documentation proving that

you are entitled to the credits for the year the ban was imposed or

documentation that shows your claim wasn’t due to reckless or

intentional disregard of the rules and regulations (2-year ban) or due

to fraud (10-year ban).

You can contest the ban in the U.S. Tax Court but, because the

ban impacts your eligibility for the credit in years after it is imposed,

you must wait until you file your return for a later tax year in the ban

period when you would otherwise be eligible for the credit (as if the

ban was never applied). When claiming the credit during the ban,

you must attach Form 8862 and the applicable schedules and forms

to your tax return. You must mail this tax return to the IRS because

we will reject an e-filed return that attempts to claim a credit during a

ban period.

Example. You claimed the EIC on your 2024 tax return filed in

March 2025. The IRS determined that you were not entitled to the

EIC. The IRS also determined that the error was due to reckless or

intentional disregard of the EIC rules. In September 2025, you

received a statutory notice of deficiency telling you that an

adjustment would be made and tax assessed unless you filed a

petition with the U.S. Tax Court within 90 days. You didn’t act on this

notice within 90 days. Therefore, your EIC was denied in December

2025. You received a CP79A notice in January 2026 notifying you

that you can’t claim the EIC for tax years 2025 and 2026. If you

would be eligible for the EIC for tax year 2025 if not for the ban, you

must claim the EIC on your 2025 return with an attached Form 8862

to appeal the ban.

After filing your return, you will receive a notice disallowing the

credit due to the ban. Follow the instructions in the notice to

challenge the ban and the disallowance of the credit. You must

respond within the time frames listed in that notice and any

subsequent notice we may send you. The notice will describe other

steps that will allow you to appeal the ban to the U.S. Tax Court, U.S.

District Court, or the U.S. Court of Federal Claims.

See Pub. 5, Your Appeal Rights and How To Prepare a Protest if

You Disagree, for a discussion on filing an appeal with the courts.

Have an ITIN instead of an SSN? You must have a valid SSN to

claim the EIC. An SSN is valid for the EIC unless it was issued after

the due date of the tax return for which you are filing this form

(including extensions) or it was issued solely to apply for or receive a

federally funded benefit and does not authorize you to work.

Beginning in 2025, you must also have a valid SSN to claim the

CTC or ACTC. An SSN is valid for the CTC or ACTC if it is valid for

employment and issued before the due date of your return (including

extensions). If you are filing a joint return, only one filer (you or your

spouse) must have a valid SSN to claim the CTC or ACTC. The other

spouse must have either an SSN or an ITIN issued on or before the

due date of your return (including extensions).

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You can have an ITIN instead of an SSN to claim the ODC or

AOTC, or if you are using this form to claim the CTC or ACTC for a

2024 or earlier return. The ITIN must have been issued on or before

the due date of the tax return for which you are filing this form

(including extensions). If you have an ITIN, enter your ITIN in the

“social security number” space on the form.

Need more space for an item? If you need more space for an

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

correspond with the line number on Form 8862.

Specific Instructions

Part I—All Filers

Line 1. Enter the year for which you are filing this form to claim the

credit(s) (for example, 2025). Do not enter the year the credit(s) was

disallowed.

Line 2. Check the box(es) that applies to the credit(s) you are now

claiming. You can check a box for each credit that was previously

reduced or disallowed.

Part II—Earned Income Credit

Line 4. If you (or your spouse if filing jointly) were a qualifying child

of another taxpayer for the year shown on line 1, you cannot claim

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

not claim the EIC or meet all of the rules to claim the EIC. For more

information, see Pub. 596, Earned Income Credit.

Check “No” on line 4 if you could be claimed as a qualifying child

of another taxpayer for the year shown on line 1 but the other

taxpayer is not required to file and is not filing a tax return for that

year or is filing it only to claim a refund of withheld income tax or

estimated tax paid.

Section A: Filers With a Qualifying Child or

Children

If you are married but not filing a joint return and you have a

qualifying child, you may qualify to claim the EIC. For more

information, see Lines 27a, 27b, and 27c in the Instructions for Form

1040 and Schedule EIC (Form 1040).

Line 6. A qualifying child for the EIC is a child who:

1. Is your son, daughter, stepchild, foster child, brother, sister,

stepbrother, stepsister, half brother, half sister, or a descendant of

any of them (for example, your grandchild, niece, or nephew);

2. Was (a) under age 19 at the end of the year on line 1 and

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

your spouse if filing jointly), or (c) any age and permanently and

totally disabled;

3. Lived with you in the United States for more than half the year

on line 1; and

4. Meets the joint return test. Your child meets the joint return

test if they are not filing a joint return with their spouse for the year on

line 1 or are filing a joint return only to claim a refund of withheld

income tax or estimated tax paid.

Adopted child. An adopted child is always treated as your own

child. An adopted child includes a child lawfully placed with you for

legal adoption.

For more information on who is a qualifying child, see your tax

return instructions or Pub. 596.

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

expenses. The IRS may ask you for documents to show you lived

with each qualifying child. Documents you might want to keep for

this purpose include school and child care records and other records

that show your child’s address.

Temporary absences by you or the child for special

circumstances such as school, vacation, business, medical care,

military service, or detention in a juvenile facility count as time the

child lived with you.

If your child was born or died during the year entered on line 1

and your home was the child’s home for more than half the time your

child was alive during that year, enter “365” (“366” if the year is a

leap year) on line 7 and complete line 8.

For more information, see your tax return instructions or Pub.

596.

Section B: Filers Without a Qualifying Child or

Children

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.

Temporary absences for special circumstances such as for

business, medical care, school, or military service count as time

lived at your main home.

Members of the military. If you were on extended active duty

outside the United States, your main home is considered to be in the

United States during that duty period. Extended active duty is

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

considered to be on extended active duty even if you do not serve

more than 90 days.

Line 10. To claim the EIC, either you (or your spouse if filing jointly)

must be at least age 25 but under age 65 at the end of the year.

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, you cannot

claim the EIC. For more information, see Pub. 596, Earned Income

Credit.

If your spouse died during the year on line 1, or you are preparing

a return for someone who died during the year on line 1, the age test

is met if your spouse, or the deceased taxpayer, met the applicable

minimum age at the time of death.

Your spouse, or the deceased taxpayer, is considered to reach

the minimum age on the day before their birthday. However, the rule

for reaching age 65 is different; your spouse, or the deceased

taxpayer, reaches age 65 on their 65th birthday.

Example 1. You are married and filing a joint return for 2025 with

your spouse who died in August 2025. You are age 67. Your spouse

would have become age 65 in November 2025. Because your

spouse was under age 65 when they died, you meet the age test.

Example 2. Your spouse was born on February 14, 2000, and

died on February 13, 2025. Your spouse is considered age 25 at the

time of death. However, if your spouse died on February 12, 2025,

your spouse isn’t considered age 25 at the time of death and isn’t at

least age 25 at the end of 2025.

Part III—Child Tax Credit/Additional

Child Tax Credit/Credit for Other

Dependents

Line 14. Generally, a child must live with you for more than half of

the year for you to claim the credit. A child is considered to have

lived with you for more than half of the year if the child was born or

died during the year on line 1 and your home was this child’s home

for more than half the time the child was alive. Temporary absences

by you or the child for special circumstances such as school,

vacation, business, medical care, military service, or detention in a

juvenile facility count as time the child lived with you.

However, there are exceptions for kidnapped children and

children of divorced or separated parents. If you meet one of these

exceptions, answer “Yes” to question 14 for that child. For details,

see your tax return instructions.

Line 15. A qualifying child for purposes of the CTC and ACTC is a

child who:

1. Is your son, daughter, stepchild, foster child, brother, sister,

stepbrother, stepsister, half brother, half sister, or a descendant of

any of them (for example, your grandchild, niece, or nephew);

2. Was under age 17 at the end of the year;

3. Did not provide over half of their own support for the year;

4. Lived with you for more than half of the year;

5. Is claimed as a dependent on your return;

6. Does not file a joint return for the year (or files it only to claim

a refund of withheld income tax or estimated tax paid); and

7. Was a U.S. citizen, a U.S. national, or a U.S. resident alien.

See Pub. 519 for the definition of a U.S. national or U.S. resident

alien.

Adopted child. An adopted child is always treated as your own

child. An adopted child includes a child lawfully placed with you for

legal adoption.

For more information on who is a qualifying child, see your tax

return instructions.

Line 16. You cannot claim the CTC/ACTC/ODC for a person who is

not your dependent. See your tax return instructions for more

information.

Part IV—American Opportunity Tax

Credit

Line 19a. An eligible student for purposes of the AOTC is a student

for whom you pay qualified education expenses and meets all of the

following requirements.

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

which the Hope scholarship credit was claimed for the same

student.

2. The student had not completed the first 4 years of

post-secondary education (generally the freshman, sophomore,

junior, and senior years of college) before the year on line 1.

3. For at least one academic period beginning in the year on

line 1 (or the first 3 months of the following year if the qualified

expenses were paid in the previous year), the student was enrolled

at least half-time in a program leading to a degree, certificate, or

other recognized educational credential.

4. The student has not been convicted of any federal or state

felony for possessing or distributing a controlled substance as of the

end of the year on line 1.

See Pub. 970 and the Instructions for Form 8863 for more

information.

Line 19b. If the AOTC has been claimed for a student for any 4 tax

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.

Paperwork Reduction Act Notice. We ask for you to obtain the

information on this form to carry out the Internal Revenue laws of the

United States. You are required to obtain this information.

You are not required to obtain the information requested on a

form that is subject to the Paperwork Reduction Act unless the form

displays a valid OMB control number. Books or records relating to a

form or its instructions must be retained as long as their contents

may become material in the administration of any Internal Revenue

law. Generally, tax returns and return information are confidential, as

required by Internal Revenue Code section 6103.

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The average time and expenses required to complete and file this

form will vary depending on individual circumstances. For the

estimated averages, see the instructions for your income tax return.

If you have comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we would be

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happy to hear from you. See the instructions for the tax return with

which this form is filed.