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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
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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  
published, go to IRS.gov/Form8862.  
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  
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CAUTION  
issued.  
Exceptions. Do not file Form 8862 if:  
After your EIC, CTC/RCTC/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  
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  
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  
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  
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  
as the qualifying child of the parent.  
If the parents file a joint return together and can claim the child as  
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  
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  
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  
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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