Credits After Disallowance (Form 8862)

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If your Earned Income Credit, Child Tax Credit, Additional Child Tax Credit, Credit for Other Dependents, or American Opportunity Credit was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim one of these credits.

Do not file the Form 8862 if either of the following are true:

1. After your credit was reduced or disallowed in the earlier year:
   • You filed Form 8862 in a later year and your credit for that later year was allowed, and
   • Your credit has not been reduced or disallowed again for any reason other than a math or clerical error.
2. The Earned Income Credit is the only reason you'd need to file Form 8862 and:
   • You are taking the Earned Income Credit without a qualifying child for 2025 and
   • The only reason your Earned Income Credit was reduced or disallowed in the earlier year was because the IRS determined that a child listed on Schedule EIC was not your qualifying child.

Also, do not file Form 8862 or take the reduced or disallowed credit for:

• 2 years after there was a final determination that your credit claim was due to reckless or intentional disregard of the credit's rules, or
• 10 years after there was a final determination that your credit claim was due to fraud.