Form 8862

Information To Claim Certain Credits After Disallowance

Every line is explained below in plain English — click any line to see what it means, who needs to fill it in, and what people commonly overlook.

Part I: All Filers

1 Credit Disallowance Reason Which credit the IRS previously disallowed or reduced on your return.
2 Met Requirements Since Disallowance Whether you now meet all the requirements for the credit that was previously disallowed.

Part II: Earned Income Credit

3 EIC Qualifying Child Lived With You How long each qualifying child lived with you during the tax year.
7 EIC Child Relationship Your relationship to each qualifying child you are claiming for the Earned Income Credit.
9 EIC Tiebreaker Rules The tiebreaker rules that apply when more than one person claims the same qualifying child for the Earned Income Credit.

Part III: Child Tax Credit

Part IV: American Opportunity Credit

18 AOTC Student Enrollment Whether each student for whom you are reclaiming the American Opportunity Tax Credit (AOTC) was enrolled at least half-time at an eligible educational...