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Level 1
July 7, 2026
Question

Why did I get audit for code 8862 if I have a child as a dependent

  • July 7, 2026
  • 1 reply
  • 57 views
What is 8862 code

1 reply

DoninGA
Level 15
Level 15
July 7, 2026

You likely received a notice regarding Form 8862 because the IRS previously reduced or disallowed an earned income or education credit on a past tax return. To claim these credits again, the IRS requires you to "recertify" your eligibility by submitting this form, even if you qualify for the child dependent

 

The IRS Form 8862 acts as an application to restore your right to claim credits after a previous denial. The most common trigger for this audit is forgetting to attach or file this form when claiming credits like the Earned Income Tax Credit (EITC) or Child Tax Credit (CTC) after a previous disallowance.

 

To successfully clear this audit and receive your credits, you will need to:

  1. Provide Proof: Gather documentation to prove your child's age, relationship, and residence (e.g., birth certificates, school records, or medical/medical insurance statements).
  2. File Form 8862: Ensure Form 8862 is filled out completely and attached to your return.
  3. Review IRS Notices: Do not ignore the correspondence; review the instructions listed on your specific IRS letter