How do I know if I need to file Form 8862 to claim a credit?

You usually need to file Form 8862 if both of the following apply:

• Your Earned Income Credit, Child Tax Credit, Additional Child Tax Credit, Credit for Other Dependents, or American Opportunity Credit was reduced or disallowed for any reason other than a math or clerical error.
• You now want to take the credit and meet all the requirements to claim it.

You don't need to file Form 8862 if any of the following apply:

• The only reason your credit was disallowed was because of a math or clerical error.
• After your credit was disallowed in an earlier year:
  • You filed Form 8862 (or other documents) and your credit was then allowed, and
  • Your credit has not been reduced or disallowed again for any reason other than a math or clerical error.
• You are taking only the Earned Income Credit without a qualifying child and the only reason your Earned Income Credit was disallowed in the earlier year was because the IRS determined that the child wasn't your qualifying child for the credit.

Do not file Form 8862 and do not take the credits for the:

• 2 years after the IRS disallowed the credit because the claim was due to a reckless or intentional disregard for the rules.
• 10 years after the IRS disallowed the credit because the claim was due to fraud.