Access to the Form 8862, Information to Claim Certain Credits After Disallowance, can come while going through the Earned Income Tax Credit, The Child Tax Credit, and the American Opportunity Credit.
Access is similar in all three, I have taken this from the EIC. While in the EIC section you will come to a page that says Do any of these uncommon situations apply to you?. Check the box that says We got a letter/notice from the IRS telling us to fill out an 8862 form to claim the Earned Income Credit. You will then come to a page that says Since you got an IRS notice, we need to check on a few things, you will need to check the box No, none of these apply and I need to fill out the 8862 form.
Keep in mind, you will not hit any of these pages if you do not qualify for the EIC (or the CTC or AOC in the other sections.
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