8862

Information To Claim Earned Income Credit After Disallowance (Spanish Version)

Agency
IRS
Revision
Rev. 12-2025
Fillable fields
109
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 8862 online
Page 1 of form 8862

Form 8862 (sp): Spanish Information To Claim Certain Credits After Disallowance

Form 8862 (sp) is the Spanish version of Form 8862, Information To Claim Certain Credits After Disallowance. The PDF is titled "Información Para Reclamar Ciertos Créditos Después de Haber Sido Denegados" and is dated "Rev. diciembre de 2025" (Rev. 12-2025). The IRS listing describes it as being for the earned income credit, but this revision covers five credits: the earned income credit (EIC), child tax credit (CTC), additional child tax credit (ACTC), credit for other dependents (ODC) and American opportunity tax credit (AOTC).

The form says it is completed and attached to the tax return to claim one of these credits when both of these apply: the credit was reduced or disallowed before for a reason other than a math or clerical error, and the filer now wants to claim it and meets all its requirements. It points to www.irs.gov/Form8862SP for instructions and the latest information.

The English edition, Form 8862, has its own page. You can fill out this Spanish PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 8862 (sp): Spanish Information To Claim Certain Credits After Disallowance, as printed by IRS

What's on Form 8862 (sp)

Part I: all filers

Line 1 is the tax year of the claim, for example 2025. Line 2 has boxes for the EIC, the CTC/ACTC/ODC and the AOTC, each pointing to its part.

Part II, lines 3 and 4: EIC basics

Whether the only reason for the earlier reduction was misreported earned or investment income, and whether you or your spouse can be someone else's qualifying child.

Part II, Section A: with qualifying children

Lines 5 to 8 list up to three children as on Schedule EIC, whether Schedule EIC shows a qualifying child, the days each child lived with you in the United States, and any birth or death dates.

Part II, Section B: without qualifying children

Lines 9 to 11 ask the days your and your spouse's main home was in the United States, each age at year end, and whether either of you can be claimed as a dependent.

Part III: CTC, ACTC and ODC

Lines 12 to 17 name each child and other dependent and ask whether each lived with you over half the year, is a qualifying child, is your dependent, and is a U.S. citizen, national or resident.

Part IV: AOTC

Lines 18 and 19 name up to three students and ask whether each was an eligible student and whether the Hope credit or AOTC was claimed for any 4 earlier tax years.

How to fill out Form 8862 (sp)

  1. 1

    Header and Part I

    Enter the names on the return and your SSN. Enter the tax year on line 1, check each credit you are claiming on line 2, and complete the matching parts.

  2. 2

    Part II, lines 3 and 4

    If you check yes on line 3, the form says not to complete the rest of Part II and to attach the form to claim the EIC. The caution on line 4 says a yes there means the EIC cannot be claimed.

  3. 3

    Section A or Section B

    With qualifying children, answer lines 5, 7 and 8 for each child. Without them, go to Section B. The cautions say fewer than 183 days (184 in a leap year) rules out the EIC for that child on line 7, or the EIC on line 9.

  4. 4

    Part III

    Name each child and other dependent and answer lines 14 to 17 for each. For more than four, attach a written statement. The form says a no on 14, 15, 16 or 17 rules out the credit for that person.

  5. 5

    Part IV

    Name each student as listed on Form 8863 and answer lines 19a and 19b. For more than three students, attach a written statement. A no on 19a or a yes on 19b rules out the credit for that student.

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Where it goes and when it does not apply

Attach to your return

The form says to attach it to your tax return. It carries Attachment Sequence No. 862 and is not filed on its own.

Other schedules and forms

The instructions say to attach the schedules and forms for each credit claimed. The Spanish form refers to Schedule EIC in Part II and Form 8863 in Part IV.

When not to file

The instructions say not to file it if a credit was later allowed after a Form 8862 and has not been reduced again, or for an EIC claim without a qualifying child when the only earlier issue was a child on Schedule EIC.

Ban periods

The instructions say Form 8862 is not filed for 2 years after a final determination of reckless or intentional disregard of the rules, or 10 years after one of fraud, except to appeal the ban.

Refund timing

The instructions say the IRS cannot issue refunds before mid-February for returns that claim the EIC or the ACTC, and this applies to the entire refund.

Related forms

Who fills out Form 8862 (sp)?

  • Earned income credit claimants

    Part II is for filers claiming the EIC again, with Section A for filers with qualifying children and Section B for filers without them.

  • Child and dependent credit claimants

    Part III covers the CTC, ACTC and ODC, with questions for up to four children and four other dependents.

  • Education credit claimants

    Part IV covers the AOTC for up to three students, named as on Form 8863.

  • Joint filers

    Several questions also ask about the spouse on a joint return, such as lines 4, 9b, 10b and 11b.

  • Not for math or clerical errors

    The form covers credits reduced or disallowed for other reasons. The instructions list cases where Form 8862 is not filed, such as when a later claim was already allowed after filing it.

The taxpayer whose credit was reduced or disallowed completes it and attaches it to their own tax return sent to the IRS. The header asks for the names shown on the return and the filer's Social Security number.

Official sources and the blank

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Questions about Form 8862

What language is Form 8862 (sp) in?

Spanish. All four parts and the cautions are in Spanish. The English edition is Form 8862, also dated December 2025.

Is Form 8862 (sp) only for the earned income credit?

No. The IRS listing mentions the earned income credit, but this revision of the PDF covers the EIC, CTC, ACTC, ODC and AOTC.

Do I file it if my credit was cut for a math error?

The form applies when the earlier reduction or disallowance was for a reason other than a math or clerical error.

What age limits does Section B mention?

The caution on line 10 says the EIC cannot be claimed without a qualifying child unless you, or your spouse on a joint return, were at least 25 but under 65 at the end of the year.

What if I have more than four children or three students?

Attach a written statement that answers the same questions for the extra children, dependents or students.

Where are the Spanish instructions?

The form points to www.irs.gov/Form8862SP for instructions and the latest information.