Rejection Code IND-165-01 means that your tax return needs to include Form 8862, Information to Claim Certain Credits after Disallowance. This form is required if you previously claimed either the Earned Income Credit, Child Tax Credit, Additional Child Tax Credit, Credit for Other Dependents, or American Opportunity Tax Credit in the past but the IRS disallowed the claim for the credit.
Please see how do I enter Form 8862 and what does my rejected return code mean and how do I fix it for guidance.
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