What is IRS form 8862?

IRS Form 8862, titled "Information to Claim Certain Credits After Disallowance," is used by taxpayers to reapply for certain tax credits after they have previously been denied. This form is typically required if a taxpayer's claim for the Earned Income Tax Credit (EITC) or other specified credits was disallowed in a prior year. By submitting Form 8862, taxpayers must provide information to demonstrate their eligibility for the credits in the current tax year. It helps the IRS assess whether the taxpayer qualifies to claim the credits again.