Fill out Form 8862 (Information to Claim Certain Credits After Disallowance) online
Form 8862 must be filed when the IRS has previously disallowed a taxpayer's claim for the Earned Income Credit (EIC), the Child Tax Credit (CTC), the Additional Child Tax Credit (ACTC), the Credit for Other Dependents (ODC), or the American Opportunity Tax Credit (AOTC). It provides the IRS with updated information to support the current-year claim.
How to fill out Form 8862 (Information to Claim Certain Credits After Disallowance)
Identify which credits were disallowed
Review the IRS notice you received and determine which credits were denied: Earned Income Credit, Child Tax Credit, Additional Child Tax Credit, Credit for Other Dependents, or American Opportunity Tax Credit. Check the corresponding box on Form 8862.
Complete the Earned Income Credit section (if applicable)
Provide information about each qualifying child, including their name, SSN, relationship to you, age, and the number of months they lived with you during the tax year. If claiming the EIC without a qualifying child, confirm you meet the age and residency requirements.
Complete the Child Tax Credit section (if applicable)
For each qualifying child or dependent, provide their name, SSN or ITIN, relationship, and confirm they meet the age, residency, and support requirements for the credit being claimed.
Complete the American Opportunity Tax Credit section (if applicable)
Provide the student's name, SSN, and institution information. Confirm the student was enrolled at least half-time and has not completed the first four years of postsecondary education.
About Form 8862 (Information to Claim Certain Credits After Disallowance)
Who needs this form
Taxpayers who had one or more of the above credits reduced or denied in a prior year for any reason other than a math or clerical error, and who now want to claim the credit again. You must file Form 8862 the first time you reclaim the credit after the disallowance.
Where to submit
Attach Form 8862 to your Form 1040 or 1040-SR when filing your annual federal income tax return. You only need to file it once for each credit after the disallowance.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not filing Form 8862 when required, which causes the IRS to automatically deny the credit again
- Providing incomplete information about qualifying children, such as missing relationship or residency details
- Failing to document that you meet the eligibility requirements that caused the original disallowance
- Not understanding that a separate section must be completed for each credit being reclaimed
Frequently asked questions
Is this form free to fill out?
Yes. SimplePDF lets you fill out PDF forms in your browser for free. Most users can do this without creating an account. For team and business features, see our pricing plans.
Do I need to create an account?
No. You can fill out and download the form without creating an account or signing up.
Is my data secure?
Yes, you edit documents in your browser. In the free flow, SimplePDF does not process document contents on its servers. In paid plans, completed files are stored either by SimplePDF or in your own storage, based on your settings. Read our privacy policy for more details.
Is this legal, tax, or immigration advice?
No. SimplePDF provides form-filling tools and general informational content, not professional advice. Verify requirements with official instructions or a qualified professional.
Can I share a direct link to this form?
Yes! You can create a direct link to any PDF by prefixing its URL with simplepdf.com/. For example: simplepdf.com/https://example.com/form.pdf. Anyone who opens the link can fill out the form immediately in their browser. You can also embed the editor in your own website.
Do I need to file Form 8862 every year after a credit is disallowed?
No. You only need to file Form 8862 once, the first time you claim the credit after it was disallowed. Once the IRS processes your return with Form 8862 and allows the credit, you do not need to file it again in subsequent years unless the credit is disallowed a second time.
SimplePDF provides a tool to fill out PDF forms. We are not affiliated with any government agency or form issuer. It is your responsibility to verify the accuracy and completeness of any information entered. SimplePDF is not liable for errors, omissions, or consequences resulting from the use of filled-out forms.