Form 8862, Information to claim Earned Income Credit after Disallowance has been expanded to include the Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the American Opportunity Credit (AOC). In 2018 the Other Dependent Credit (ODC), a $500 nonrefundable credit has been added to the form as well.
Complete Form 8862 if you wish to claim one of the following credits and you meet all the requirements AND either:
- Your EIC was reduced or disallowed (a year after 1996) for any reason other than a math error; OR
- Your Child Tax Credit, Additional Child tax Credit, or American Opportunity Credit was reduced or disallowed for any reason other than a math or clerical error
Do not complete Form 8862 if you filed Form 8862 after your credit was disallowed or reduced and your credit was allowed and has not been reduced or disallowed again.