First, Janusz and Beata are not required to file Form $8862$ because their Child and Dependent Care Credit was disallowed due to a math error. The IRS does not require Form $8862$ for disallowances due to math errors. Second, Giovanni is required to file Form $8862.$ If the American Opportunity Tax Credit was disallowed in a previous year and he now meets all the requirements, he must file Form $8862$ to claim the credit again.