Форма 8862 Інструкція
Інструкції щодо форми 8862, інформація для забезпечення деяких кредитів після звільнення
Рев. Грудень 2023
Пов'язані форми
- Форма 8862 - Відомості про закриття деяких кредитів після звільнення
Department of the Treasury
Internal Revenue Service
Instructions for Form 8862
Information To Claim Certain Credits After Disallowance
(Rev. December 2023)
Section references are to the Internal Revenue Code unless
otherwise noted.
SSN, ITIN, or ATIN on or before the due date of your return
(including extensions).
See your tax return instructions for more information.
Future Developments
For the latest information about developments related to Form 8862
and its instructions, such as legislation enacted after they were
General Instructions
Purpose of Form
Reminders
You must complete Form 8862 and attach it to your tax return to
claim the EIC, CTC, RCTC, ACTC, ODC, or AOTC if you meet the
following criteria for any of the credits.
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, including different age requirements for 2021, see
IF...
AND...
THEN...
Your EIC for a year after
1996 was reduced or
You now meet all the
requirements for and
You must file Form 8862
Qualifying child age requirement for the child tax credit (CTC),
refundable child tax credit (RCTC), and additional child tax
credit (ACTC). A qualifying child for purposes of the CTC, RCTC,
and ACTC must be under age 17 at the end of the year. For 2021,
however, a qualifying child may be under age 18 at the end of the
year.
disallowed for any reason want to take the EIC
other than a math or
clerical error
Your CTC, RCTC, ACTC,
or ODC for a year after
2015 was reduced or
You now meet all the
requirements for and
want to take the CTC,
You must file Form 8862
You must file Form 8862
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. This delay doesn't apply to
2021 if the return claims the RCTC unless the return also claims the
EIC.
disallowed for any reason RCTC, ACTC, or ODC
other than a math or
clerical error
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
Taxpayer identification number needed by due date of return.
You must have a taxpayer identification number issued on or before
the due date of the return to claim the EIC/CTC/RCTC/ACTC/ credit
for other dependents (ODC), or American opportunity tax credit
(AOTC). See below for more information on each credit.
Earned income credit (EIC). If you haven't been issued a valid
social security number (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. 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)/ Refundable child tax credit (RCTC)/
Additional child tax credit (ACTC)/Credit for other dependents
(ODC). Your child must have the required SSN to be a qualifying
child for the CTC/RCTC/ACTC. Children identified by an individual
taxpayer identification number (ITIN) or adoption taxpayer
clerical error
You must attach the applicable schedules and forms to your
return for each credit you claim. You may be asked to
provide other information before any refund claimed is
!
CAUTION
issued.
Exceptions. Do not file Form 8862 if:
After your EIC, CTC/RCTC/ACTC/ODC, or AOTC was reduced or
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disallowed in an earlier year (a) you filed Form 8862 (or other
documents) and your credit was then allowed, and (b) your credit
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.
identification number (ATIN) are not qualifying children for the CTC,
RCTC, or ACTC. If your child hasn’t been issued an SSN that is valid
for employment before the due date of your return (including
extensions), you cannot use the child to claim the CTC/RCTC/ACTC
on either your original or amended return. Dependents used to claim
the ODC must have been issued an SSN, ITIN, or ATIN on or before
the due date of your return (including extensions).
You must have an SSN or ITIN to claim the CTC, RCTC, ACTC, or
ODC for a dependent. 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 CTC, RCTC, ACTC, or ODC on either your original
or amended return.
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
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determination that your EIC, CTC/RCTC/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/RCTC/ACTC/ODC, or AOTC claim
was due to fraud.
In either of these cases, you cannot take the credit(s).
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
Have an ITIN instead of an SSN? You must have a valid SSN to
claim the EIC. An SSN is valid for 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. You can have an
ITIN instead of an SSN to claim the CTC, RCTC, ACTC, ODC, or
June 06, 2023
Cat. No. 25343K
AOTC. If you have an ITIN, enter your ITIN in the "social security
number" space on the form.
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 he
or she was alive during that year, enter "365" ("366" if the year is a
leap year) on line 7 and complete line 8.
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.
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.
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, 2023). 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.
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.
However, for 2021 only, there is no applicable maximum age and the
applicable minimum age is age 19 unless one of the following two
exceptions applies:
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.
In the case of a specified student (other than a qualified former
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foster youth or a qualified homeless youth), the applicable minimum
age is age 24, and
In the case of a qualified former foster youth or a qualified
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homeless youth, the applicable minimum age is age 18.
Section A: Filers With a Qualifying Child or
Children
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. 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 minumum 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 2023 with
your spouse who died in August 2023. You are age 67. Your spouse
would have become age 65 in November 2023. Because your
spouse was under age 65 when they died, you meet the age test.
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 the instructions for line 27 in the Form 1040
instructions 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. Is not filing a joint return for the year on line 1 or is filing a joint
return for the year on line 1 only to claim a refund of withheld income
tax or estimated tax paid; and
Example 2. Your spouse was born on February 14, 1998, and
died on February 13, 2023. Your spouse is considered age 25 at the
time of death. However, if your spouse died on February 12, 2023,
your spouse isn't considered age 25 at the time of death and isn't at
least age 25 at the end of 2023.
4. Lived with you in the United States for more than half of the
year on line 1.
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.
Part III—Child Tax Credit
(nonrefundable or refundable)/
Additional Child Tax Credit/Credit for
Other Dependents
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.
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 he or she 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.
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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.
Part V—Qualifying Child of More Than
One Person
A child may meet the relationship, age, residency, support, and joint
return tests to be a qualifying child of more than one person.
Although the child is a qualifying child of each of these persons, only
one person can actually treat the child as a qualifying child to take
the EIC, CTC/RCTC/ACTC/ODC, or AOTC (provided the person is
eligible for the credit).
Line 15. A qualifying child for purposes of the CTC, RCTC, 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. For 2021, however,
To determine which person can treat the child as a qualifying
child to claim any of these credits, the following tiebreaker rules
apply.
a qualifying child may be under age 18 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;
If only one of the persons is the child's parent, the child is treated
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as the qualifying child of the parent.
If the parents file a joint return together and can claim the child as
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a qualifying child, the child is treated as the qualifying child of the
parents.
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
If the parents do not file a joint return together but both parents
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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.
claim the child as a qualifying child, the IRS will treat the child as the
qualifying child of the parent with whom the child lived for the longer
period of time during the year. If the child lived with each parent for
the same amount of time, the IRS will treat the child as the qualifying
child of the parent who had the higher adjusted gross income (AGI)
for the year.
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.
If no parent can claim the child as a qualifying child, the child is
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For more information on who is a qualifying child, see your tax
treated as the qualifying child of the person who had the highest AGI
for the year.
return instructions.
Line 16. You cannot claim the CTC/RCTC/ACTC/ODC for a person
who is not your dependent. See your tax return instructions for more
information.
If a parent can claim the child as a qualifying child but no parent
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does so claim the child, the child is treated as the qualifying child of
the person who had the highest AGI for the year, but only if that
person's AGI is higher than the highest AGI of any of the child's
parents who can claim the child.
Part IV—American Opportunity Tax
Credit
Subject to these tiebreaker rules, you and the other person may
be able to choose which of you claims the child as a qualifying child.
For more information on this and other rules that may apply, see your
tax return instructions and Pub. 501, Dependents, Standard
Deduction, and Filing Information.
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.
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.
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.
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.
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.
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.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. See the instructions for the tax return with
which this form is filed.
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.
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