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Federal Information To Claim Earned Income Credit After Disallowance
Extracted from PDF file 2023-federal-form-8862.pdf, last modified December 2023Information To Claim Earned Income Credit After Disallowance
8862 Form (Rev. December 2023) Department of the Treasury Internal Revenue Service Name(s) shown on return Information To Claim Certain Credits After Disallowance OMB No. 1545-0074 Attach to your tax return. Go to www.irs.gov/Form8862 for instructions and the latest information. Attachment Sequence No. 43A Earned Income Credit (EIC), Child Tax Credit (CTC), Refundable Child Tax Credit (RCTC), Additional Child Tax Credit (ACTC), Credit for Other Dependents (ODC), and American Opportunity Tax Credit (AOTC) Your social security number You must complete Form 8862 and attach it to your tax return to claim the EIC, CTC/RCTC/ACTC/ODC, or AOTC if both of the following apply. • Your EIC, CTC/RCTC/ACTC/ODC, or AOTC was previously reduced or disallowed for any reason other than a math or clerical error. • You now want to claim the credit that was previously reduced or disallowed and you meet all the requirements for the credit. Part I All Filers 1 Enter the tax year for which you are filing this form (for example, 2023) 2 Check the box(es) that applies to the credit(s) you are claiming and complete the part(s) that matches the box(es) you marked. Earned Income Credit (Complete Part II) Part II 3 4 . . . . Child Tax Credit (nonrefundable or refundable)/ Additional Child Tax Credit/ Credit for Other Dependents (Complete Part III) . . . . . . . . . . American Opportunity Tax Credit (Complete Part IV) Earned Income Credit If the only reason your EIC was reduced or disallowed was because you incorrectly reported your earned income or investment income, check “Yes.” Otherwise, check “No.” . . . . . . . . . . . . . Caution: If you checked “Yes,” do not complete the rest of Part II. Attach this form to your tax return to claim the EIC. If you checked “No,” continue. Could you (or your spouse if filing jointly) be claimed as a qualifying child of another taxpayer for the year entered on line 1? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Caution: See the instructions before answering. If you (or your spouse if filing jointly) answer “Yes” to question 4, you cannot claim the EIC. Yes No Yes No If you are claiming the EIC with a qualifying child, continue to Section A. Otherwise, go to Section B. Section A: Filers With a Qualifying Child or Children • Answer questions 5, 7, and 8 for each child for whom you are claiming the EIC. • Enter the name(s) of the child(ren) you listed as Child 1, Child 2, and Child 3 on Schedule EIC for the year entered on line 1 above. 5a Child 1 c Child 3 6 b Child 2 Does your completed Schedule EIC for the year entered on line 1 show that you had a qualifying child for the EIC? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Caution: If you checked “No,” you do not need to complete Part II, Section A. Go to Part II, Section B. Yes No 7 Enter the number of days each child lived with you in the United States during the year entered on line 1. Child 1 Child 2 Child 3 Caution: See the instructions before answering. If you enter less than 183 (184 if the year on line 1 is a leap year), you cannot claim the EIC for that child. 8 If the child was born or died during the year entered on line 1, enter the month and day the child was born and/or died as month (MM)/day (DD). Otherwise, skip this line. Child 1 date of birth (MM/DD) Child 1 date of death (MM/DD) / / Child 2 date of birth (MM/DD) Child 2 date of death (MM/DD) / / Child 3 date of birth (MM/DD) Child 3 date of death (MM/DD) / / Only one person may claim the child as a qualifying child for the EIC and certain other child-related benefits. If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly), complete Part V. If you cannot treat any of the children listed above as a qualifying child and have no other qualifying children, go to Part II, Section B. For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 25145E Form 8862 (Rev. 12-2023) Page 2 Form 8862 (Rev. 12-2023) Section B: Filers Without a Qualifying Child or Children 9a Enter the number of days during the year entered on line 1 that your main home was in the United States . . . b If married filing jointly, enter the number of days during the year entered on line 1 that your spouse’s main home was in the United States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Caution: Members of the military stationed outside the United States during the year entered on line 1, see the instructions before answering. If you enter less than 183 (184 if the year on line 1 is a leap year) on either line 9a or 9b (if filing jointly), you cannot claim the EIC. 10a Enter your age at the end of the year on line 1 . . . . b Enter your spouse’s age at the end of the year on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Caution: If your spouse died during the year entered on line 1 or you are preparing a return for someone who died during the year entered on line 1, see the instructions before answering. 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. See the Instructions for Form 8862 for more information. 11a Can you be claimed as a dependent on another taxpayer’s return? . . . . . . . . . . . . . . b Can your spouse (if filing jointly) be claimed as a dependent on another taxpayer’s return? . . . . . . Caution: If either you (or your spouse if filing jointly) answer “Yes” to question 11, you cannot claim the EIC. Part III Yes Yes No No Child Tax Credit (nonrefundable or refundable)/Additional Child Tax Credit/Credit for Other Dependents Enter the name(s) of each child for whom you are claiming the child tax credit/refundable child tax credit/additional child tax credit (CTC/RCTC/ACTC). If you are claiming the CTC/RCTC/ACTC for more than four qualifying children, attach a statement also answering questions 12 and 14–17 for those children. 12 a Child 1 b Child 2 c Child 3 d Child 4 13 a Enter the name(s) of each person for whom you are claiming the credit for other dependents (ODC). If you are claiming the credit for more than four dependents, attach a statement answering questions 13, 16, and 17 for those dependents. Other dependent 1 b Other dependent 2 c Other dependent 3 d Other dependent 4 14 For each child listed in response to question 12, did the child live with you for more than half of the year or meet an exception described in the instructions? Child 1 Yes No Child 2 Yes No Child 3 Yes No Child 4 Yes No 15 For each child listed in response to question 12, did the child meet the requirements to be a qualifying child for the CTC/RCTC/ ACTC? Child 1 Yes No Child 2 Yes No Child 3 Yes No Child 4 Yes No 16 For each person claimed as a qualifying child or other dependent for the CTC/RCTC/ACTC/ODC, is that person your dependent? Child 1 Yes No Child 2 Yes No Child 3 Yes No Child 4 Yes No Other dependent 1 Other dependent 3 17 Yes Yes No No Other dependent 2 Other dependent 4 Yes Yes No No For each person claimed as a qualifying child or other dependent for the CTC/RCTC/ACTC/ODC, is that person a citizen, national, or resident of the United States? See Pub. 519 for more information on when a person is a resident of the United States or is treated as a resident of the United States. Child 1 Yes No Child 2 Yes No Child 3 Yes No Child 4 Yes No Yes No Other dependent 2 Yes No Other dependent 1 Other dependent 3 Yes No Other dependent 4 Yes No Caution: If the answer is “No” for question 14, 15, 16, or 17, you cannot claim the CTC/RCTC/ACTC/ODC for that child or other dependent. Only one person can claim the child as a qualifying child for the CTC/RCTC/ACTC/ODC. If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly), complete Part V. If you cannot treat any of the children listed above as a qualifying child and have no other qualifying children, you cannot claim the CTC/RCTC/ACTC or the ODC based on having a qualifying child. If you are a noncustodial parent who is entitled to treat the child as a qualifying child, you do not need to complete Part V. Form 8862 (Rev. 12-2023) Page 3 Form 8862 (Rev. 12-2023) Part IV American Opportunity Tax Credit • Answer the following questions for each student for whom you are claiming the AOTC. If you have more than three students, attach a statement also answering questions 18 and 19 for those students. • Enter the name(s) of the student(s) as listed on Form 8863. 18a Student 1 c Student 3 19a b Student 2 Did the student meet the requirements to be an eligible student for purposes of the AOTC for the year entered on line 1? See Pub. 970 for more information. Student 1 Yes No Student 2 Yes No Student 3 Yes No b Has the Hope Scholarship Credit or AOTC been claimed for the student for any 4 tax years before the year entered on line 1? Student 1 Yes No Student 2 Yes No Student 3 Yes No Caution: If you answered “No” to question 19a or “Yes” to question 19b, you cannot claim the credit for that student. Part V Qualifying Child of More Than One Person • Answer the following questions for each child who meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly). If you have more than four qualifying children, attach a statement also answering questions 20–22 for those children. 20a Child 1 b Child 2 c Child 3 d Child 4 21 Enter the address where you and the child lived together during the year entered on line 1. If you lived with the child at more than one address during the year, attach a list of the addresses where you lived. Child 1 Number and street City or town, state, and ZIP code Child 2 If same as shown for Child 1, check this box Otherwise, enter below. Number and street City or town, state, and ZIP code Child 3 If same as shown for Child 1, check this box Otherwise, enter below. Number and street City or town, state, and ZIP code Child 4 If same as shown for Child 1, check this box Otherwise, enter below. Number and street City or town, state, and ZIP code Form 8862 (Rev. 12-2023) Page 4 Form 8862 (Rev. 12-2023) Part V 22 Qualifying Child of More Than One Person (continued) Did any other person (except your spouse, if filing jointly, and your dependents claimed on your return) live with Child 1, Child 2, Child 3, or Child 4 for more than half the year? . . . . . . . . . . . . If “Yes,” enter the relationship of each person to the child on the appropriate line below. Other person living with Child 1: Name Relationship to Child 1 Other person living with Child 2: If same as shown for Child 1, check this box Yes No Otherwise, enter below. Name Relationship to Child 2 Other person living with Child 3: If same as shown for Child 1, check this box Otherwise, enter below. Name Relationship to Child 3 Other person living with Child 4: If same as shown for Child 1, check this box Otherwise, enter below. Name Relationship to Child 4 To determine which person can treat the child as a qualifying child for the EIC and CTC/RCTC/ACTC, see Qualifying Child of More Than One Person in Pub. 501. Note: The IRS may ask you to provide additional information to verify your eligibility to claim each credit. Form 8862 (Rev. 12-2023)
Form 8862 (Rev. December 2023)
More about the Federal Form 8862 Individual Income Tax Tax Credit TY 2023
We last updated the Information To Claim Earned Income Credit After Disallowance in January 2024, so this is the latest version of Form 8862, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8862 directly from TaxFormFinder. You can print other Federal tax forms here.
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8862 from the Internal Revenue Service in January 2024.
Form 8862 is a Federal Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Federal Form 8862
We have a total of eleven past-year versions of Form 8862 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 8862
Form 8862 (Rev. December 2023)
2022 Form 8862
Form 8862 (Rev. December 2022)
2021 Form 8862
Form 8862 (Rev. December 2021)
2020 Form 8862
Form 8862 (Rev. November 2018)
2019 Form 8862
Form 8862 (Rev. November 2018)
2018 Form 8862
Form 8862 (Rev. November 2018)
2017 Form 8862
Form 8862 (Rev. October 2017)
2016 Form 8862
Form 8862 (Rev. December 2012)
2015 Form 8862
Form 8862 (Rev. December 2012)
2012 Form 8862
Form 8862 (Rev. December 2012)
2011 Form 8862
Form 8862 (Rev. December 2009)
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