Form 8862

Taxpayer's claim for American opportunity tax credit was reduced in the 2018 tax return. Is a Form 8862 automatically required in his 2019 tax return?

I have also read a source that says:

".....Your EITC, CTC/ACTC or AOTC was reduced or disallowed and you received a letter saying you had to complete and attach Form 8862 the next time you claim the credit(s);....."

So if the taxpayer did not receive any letter, does that mean he is not required to attach Form 8862 to his 2019 tax return?

What do you mean by "automatically" required? That the taxpayer must file an 8862 with the 2019 1040 regardless of the 2019 facts? I don't think so, no.

The 8862 instructions are decently clear here. Might want to take a look.

Is your taxpayer claiming an AOTC for the 2019 tax year?

If yes, it appears you need to attach.

If no, it appears you don't.

Yes, he will apply for AOTC in his 2019 tax return too.

My question is geared to the bold part which is about receiving a letter saying the taxpayer had to complete and attach Form 8862.

If the taxpayer will apply for AOTC in 2019 but he did not receive any letter, does he still have to attach Form 8862?

Why was the credit reduced?

Is this your source? https://www.irs.gov/credits-deductions/ ... redit/8862

If the taxpayer will apply for AOTC in 2019 but he did not receive any letter, does he still have to attach Form 8862?

Based on my reading of the instructions, yes, he should file an 8862 unless he meets one of the listed exceptions.

Who knows when that IRS page that contains the letter language was last updated.

Who knows when that IRS page that contains the letter language was last updated.. I do. 2/4/20.

Who knows when that IRS page that contains the letter language was last updated.. I do. 2/4/20.

Touché.

Either way, I'll take the form instructions over an informational IRS webpage.