Improper Claims

Official source

If you erroneously claim the CTC, ACTC, or ODC and it is later determined that your error was due to reckless or intentional disregard of the CTC, ACTC, or ODC rules, you will not be allowed to claim any of these credits for 2 years even if you are otherwise eligible to do so. If it is determined that your error was due to fraud, you will not be allowed to claim any of these credits for 10 years. You may also have to pay penalties. See How to appeal the disallowance period in the Instructions for Form 8862, Information To Claim Certain Credits After Disallowance, for more information about what to do if you disagree with our determination that you can’t claim the credit for 2 or 10 years.

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Improper Claims

Official source

If you erroneously claim the CTC, ACTC, or ODC and it is later determined that your error was due to reckless or intentional disregard of the CTC, ACTC, or ODC rules, you will not be allowed to claim any of these credits for 2 years even if you are otherwise eligible to do so. If it is determined that your error was due to fraud, you will not be allowed to claim any of these credits for 10 years. You may also have to pay penalties. See How to appeal the disallowance period in the Instructions for Form 8862, Information To Claim Certain Credits After Disallowance, for more information about what to do if you disagree with our determination that you can’t claim the credit for 2 or 10 years.