Taxpayers complete Form 8862 and attach it to their tax return if: Their earned income credit (EIC), child tax credit (CTC)/additional child tax credit (ACTC), credit for other dependents (ODC) or American opportunity credit (AOTC) was reduced or disallowed for any reason other than a math or clerical error. They want to take the credit(s) and meet all the requirements. Current Revision Form 8862 PDF Instructions for Form 8862 (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Revisions for Form 8862 About Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits) Other Current Products Related publications About Publication 501, Dependents, Standard Deduction, and Filing Information About Publication 519, U.S. Tax Guide for Aliens About Publication 596, Earned Income Credit About Publication 970, Tax Benefits for Education About Publication 972, Child Tax Credit and Credit for Other Dependents