{"id":12799,"date":"2025-04-14T17:20:29","date_gmt":"2025-04-15T00:20:29","guid":{"rendered":"https:\/\/www.irs.com\/?p=12799"},"modified":"2025-04-16T00:02:29","modified_gmt":"2025-04-16T07:02:29","slug":"form-8862","status":"publish","type":"post","link":"https:\/\/www.irs.com\/es\/form-8862\/","title":{"rendered":"Form 8862: Getting Back Tax Credits After a Disallowance"},"content":{"rendered":"

If you\u2019ve ever been denied a tax credit like the Cr\u00e9dito por renta del trabajo (EIC)<\/a> or the Child Tax Credit (CTC), you may have been told that you need to file Form 8862 before you can claim that credit again. That form can seem a little intimidating, especially if you don\u2019t know why it\u2019s required or how to use it.<\/em><\/p>\n

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Don\u2019t worry, Form 8862 isn\u2019t as complicated as it looks, and it plays a crucial role in helping you get back on track with certain tax credits. Let\u2019s walk through what it is, why it exists, and how you can use it correctly when filing your taxes in 2025.<\/p>\n

What is Form 8862?<\/b><\/h3>\n

Form 8862 is officially called the “Information to Claim Certain Credits After Disallowance.” Quite the mouthful, but, the IRS uses it to make sure that if you were previously denied a refundable tax credit like the EIC, CTC, Additional Child Tax Credit (ACTC), Other Dependent Credit (ODC), or American Opportunity Credit (AOC), you actually qualify to claim it again in the future.<\/p>\n

You\u2019ll typically need to file Form 8862 if the IRS previously disallowed one of those credits due to something they considered reckless or erroneous. Basically, the IRS wants to see that you’re now eligible and that the mistake or issue from the past won\u2019t be repeated.<\/p>\n

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When Do You Need to File Form 8862?<\/b><\/h3>\n

If the IRS denied your credit<\/a> and told you that you can\u2019t claim it again without first filing Form 8862, then this form becomes part of your return the next time you want to take that credit. It usually applies in the year after the denial, or whenever you\u2019re ready to try again. For instance, if you were denied the Earned Income Credit for tax year 2023, you\u2019d need to include Form 8862 with your 2024 tax return, which you file in 2025, if you want to claim the EIC again.<\/p>\n

You don\u2019t have to file Form 8862 every year after the disallowance, just once, and only if you meet all the qualifications for the credit again. Once it\u2019s accepted and the IRS allows the credit, you can go back to filing without the extra form in future years (unless the IRS denies you again).<\/p>\n

Credits That Trigger Form 8862<\/b><\/h3>\n

Here\u2019s where Form 8862 usually comes into play:<\/p>\n