IRS Instruction 8862 Spanish – IRS Form, Instructions, Pubs 2026

IRS Instruction 8862 Spanish – Are you looking for the IRS Instruction 8862 in Spanish? The Instrucciones para el Formulario 8862 (Rev. diciembre de 2025) provide detailed guidance for taxpayers who need to reclaim important tax credits after they were previously reduced or disallowed by the IRS. This Spanish-language version helps Spanish-speaking individuals understand eligibility, filing requirements, and how to avoid common mistakes.

The form covers key refundable and non-refundable credits, including 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).

Direct download link for the official Spanish instructions (PDF):
Instrucciones para el Formulario 8862 (SP) – IRS.gov

Also download the Formulario 8862 (SP) here:
Formulario 8862 (SP) – Spanish Version (PDF)

What Is Form 8862 and When Do You Need It?

Form 8862, titled “Information To Claim Certain Credits After Disallowance,” must be completed and attached to your tax return (such as Form 1040 or 1040-SR) if:

  • Your EIC, CTC, ACTC, ODC, or AOTC was previously reduced or disallowed for any reason other than a math or clerical error.
  • You now meet all eligibility requirements and want to claim the credit again.

Without attaching Form 8862 when required, the IRS may automatically disallow the credit on your return.

Credits Covered:

  • Earned Income Credit (EIC) – after tax year 1996.
  • Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and Credit for Other Dependents (ODC) – after tax year 2015.
  • American Opportunity Tax Credit (AOTC) – after tax year 2015.

(Note: The Recovery Rebate Credit for Children applied only in 2021.)

You generally do not need to file Form 8862 if:

  • You previously filed it (or equivalent documentation), the credit was allowed, and it hasn’t been disallowed again.
  • For EIC without qualifying children, the only prior disallowance reason was that a child listed on Schedule EIC didn’t qualify.

2-Year and 10-Year Bans – Important Warnings

If the IRS determines your prior claim involved:

  • Reckless or intentional disregard of the rules → 2-year ban on claiming the affected credit(s).
  • Fraud → 10-year ban.

During these periods, you cannot claim the credit unless you file Form 8862 to appeal the ban and provide evidence showing eligibility or lack of intent. Appeals often require paper filing (not e-file) and may involve the U.S. Tax Court. See IRS Publication 5 for more on your appeal rights.

Key Updates for Tax Year 2025

A major change effective for 2025: To claim the CTC or ACTC, you (and your spouse if filing jointly) must have a valid Social Security Number (SSN) issued for work authorization. The qualifying child must also have a valid SSN (not an ITIN or ATIN). In joint returns, only one spouse needs the SSN for work; the other may have an SSN or ITIN.

  • For ODC and AOTC: An SSN or ITIN issued by the return due date (including extensions) is required.
  • For EIC: A valid SSN is required for you and any qualifying child (not just for non-work purposes).

If you apply for an ITIN/ATIN by the 2025 due date and it is issued, it counts as timely.

Refunds claiming EIC or ACTC are typically delayed until mid-February.

How to Complete Form 8862 – Step-by-Step Overview?

Part I – All Filers

  • Line 1: Enter the tax year (e.g., 2025).
  • Line 2: Check the box(es) for the credit(s) you’re claiming and complete the corresponding part(s).

Part II – Earned Income Credit (EIC)

  • Answer questions about whether you (or spouse) can be claimed as a qualifying child of another taxpayer.
  • With qualifying children: Provide details for each child (name, days lived with you in the U.S., birth/death dates if applicable).
  • Without qualifying children: Confirm U.S. residency for more than half the year and age range (typically 25–64 at year-end).

Part III – CTC / ACTC / ODC
Answer questions on relationship to the child/dependent, residency, age (under 17 for CTC/ACTC), support, and citizenship/residency status.

Part IV – AOTC
Verify student eligibility (at least half-time enrollment, no more than 4 years of postsecondary education completed, no felony drug conviction, etc.).

Attach required schedules (e.g., Schedule EIC) and keep supporting documents like school/medical records for residency proof.

Tips to Avoid Rejection

  • Double-check all SSN/ITIN requirements for 2025.
  • File electronically if possible, but paper-file if appealing a ban.
  • Use free help from VITA/TCE programs if your income qualifies.
  • Always review the latest version directly from IRS.gov, as rules can change.

Additional IRS Resources

Download the Spanish instructions here:
→ https://www.irs.gov/pub/irs-pdf/i8862sp.pdf

Correctly filing Form 8862 can unlock thousands in tax credits you’re entitled to. For personalized advice, consult a tax professional or authorized preparer.

This article is based on the official IRS Instructions for Form 8862 (Rev. December 2025) and related sources. It is for informational purposes only and not a substitute for professional tax advice.