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Internal Revenue Service

Fill out Schedule 8812 online

Credits for Qualifying Children and Other Dependents

Schedule 8812 is the IRS form you use to figure the child tax credit, the credit for other dependents and the additional child tax credit. You attach it to Form 1040, 1040-SR or 1040-NR when you claim any of these credits for a child or other dependent listed on your return. Part I figures the credits that reduce your tax, and Part II figures any additional child tax credit, which is the refundable part.

Fill out Schedule 8812Blank form from the IRS

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Edition
Tax year 2025
Pages
2
Fillable fields
41
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file. This is the tax year 2025 version; the IRS keeps forms for earlier years.

Who uses Schedule 8812

  • People filing Form 1040, 1040-SR or 1040-NR who claim the child tax credit for a qualifying child under age 17
  • People claiming the credit for other dependents, for example for a dependent aged 17 or older, or for a child who does not have the required social security number but has an ITIN or ATIN
  • Families whose child tax credit is more than their tax and who may be able to take the additional child tax credit
  • Certain filers with three or more qualifying children, and bona fide residents of Puerto Rico, who complete Part II-B

Before you start

  • Your Form 1040, 1040-SR or 1040-NR with the Dependents section filled in, including the child tax credit and credit for other dependents boxes, and the amounts on lines 11a and 18
  • The social security number, ITIN or ATIN of each child or dependent you are claiming, and each child's age at the end of 2025
  • Form 2555 or Form 4563, and the amount of any Puerto Rico income you excluded, if these apply to you
  • Schedule 3 (Form 1040) if you claim other credits, plus Form 8396, 8839, 5695 or 8859 if you claim the credits on those forms
  • Your Forms W-2 (boxes 4 and 6, and box 12 code Q for nontaxable combat pay), and Schedule C, F, SE or K-1 if you have self-employment income
  • The 2025 Instructions for Schedule 8812, which hold Credit Limit Worksheets A and B, the Earned Income Chart and the Earned Income Worksheet

How to fill out Schedule 8812

  1. Top of the form: name and social security number

    Enter the name or names exactly as shown on your Form 1040, 1040-SR or 1040-NR, and your social security number.

  2. Part I, lines 1 to 3: modified adjusted gross income

    On line 1, enter the amount from line 11a of your return. On lines 2a to 2c, enter any Puerto Rico income you excluded, the amounts from lines 45 and 50 of Form 2555, and the amount from line 15 of Form 4563, then add them on line 2d. Line 3 is line 1 plus line 2d; this is the modified AGI used for the child tax credit and the credit for other dependents.

  3. Part I, lines 4 to 8: count your children and other dependents

    On line 4, enter the number of "Child tax credit" boxes you checked in the Dependents section of your return, and multiply it by the amount printed on line 5. On line 6, enter the number of "Credit for other dependents" boxes you checked, and multiply it by the amount printed on line 7. Do not count yourself, your spouse, anyone you counted on line 4, or anyone who is not a U.S. citizen, U.S. national or U.S. resident alien. Add lines 5 and 7 on line 8.

  4. Part I, lines 9 to 12: the income limit

    On line 9, enter $400,000 if you are married filing jointly or $200,000 for any other filing status. On line 10, subtract line 9 from line 3. If the result is zero or less, enter -0-; if it is more than zero and not a multiple of $1,000, enter the next multiple of $1,000. Line 11 is line 10 multiplied by 5%. On line 12, if line 8 is not more than line 11, stop here: you cannot take the child tax credit, the credit for other dependents or the additional child tax credit. Otherwise subtract line 11 from line 8.

  5. Part I, lines 13 and 14: your credit

    On line 13, enter the amount from Credit Limit Worksheet A in the instructions. That worksheet sends you to Credit Limit Worksheet B only if you claim the mortgage interest credit, adoption credit, residential clean energy credit (Form 5695, Part I) or District of Columbia first-time homebuyer credit, are not filing Form 2555, and line 4 is more than zero. Line 14 is the smaller of line 12 or line 13; enter it on line 19 of your return.

  6. Part II-A, lines 16a to 20: additional child tax credit

    If line 12 is more than line 14, you may be able to take the additional child tax credit. First complete your Form 1040 or 1040-SR through line 27a (Form 1040-NR through line 26) and Schedule 3, line 11. Line 15 is reserved for future use. On line 16a, subtract line 14 from line 12; on line 16b, multiply the number of children from line 4 by the amount printed there. If either result is zero, stop: you cannot take the additional child tax credit. Line 17 is the smaller of line 16a or line 16b. Enter your earned income on line 18a (the instructions give an Earned Income Chart and an Earned Income Worksheet for this) and any nontaxable combat pay on line 18b. If line 18a is more than $2,500, subtract $2,500 on line 19 and multiply the result by 15% on line 20; if not, leave line 19 blank and enter -0- on line 20. Then follow the "Next" instruction below line 20, which tells you whether to go to Part II-B or enter an amount on line 27.

  7. Part II-B, lines 21 to 26, and Part II-C, line 27

    Part II-B is for certain filers with three or more qualifying children and for bona fide residents of Puerto Rico. On line 21, enter the social security and Medicare taxes withheld from Forms W-2, boxes 4 and 6 (include your spouse's amounts if filing jointly; if Additional Medicare Tax or tier 1 RRTA tax applies, or you are a bona fide resident of Puerto Rico, see the instructions). On line 22, enter the total of Schedule 1, line 15, and Schedule 2, lines 5, 6 and 13, and add lines 21 and 22 on line 23. On line 24, enter Form 1040 or 1040-SR, line 27a, plus Schedule 3, line 11 (Form 1040-NR filers enter only Schedule 3, line 11). Line 25 is line 23 minus line 24, line 26 is the larger of line 20 or line 25, and the smaller of line 17 or line 26 goes on line 27. Line 27 is your additional child tax credit; enter it on line 28 of your return.

After you fill it out

Schedule 8812 is not filed on its own. Attach it to your Form 1040, 1040-SR or 1040-NR, and carry line 14 to line 19 and line 27 to line 28 of that return. If you file the return on paper, mail it with the schedule attached; check the filing address on the official IRS where-to-file page.

Signing: Schedule 8812 has no signature line. It is attached to Form 1040, 1040-SR or 1040-NR, and you sign that return.

Watch out for

  • Starting with tax year 2025, you need a valid social security number to claim the child tax credit or additional child tax credit (on a joint return, one spouse needs one and the other needs an SSN or ITIN), and each child you count must have an SSN valid for employment issued before the due date of the return, including extensions.
  • If you file Form 2555, you cannot claim the additional child tax credit.
  • If your child tax credit, additional child tax credit or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error, you must attach Form 8862 to your return to claim these credits, unless an exception applies (see Form 8862 and its instructions).
  • You cannot check both the child tax credit box and the credit for other dependents box for the same person.

Questions about Schedule 8812

What is the difference between the three credits on Schedule 8812?

The child tax credit and the credit for other dependents are nonrefundable: they can only reduce the tax you owe. The additional child tax credit is the refundable part of the child tax credit, for certain people eligible for the child tax credit whose credit is more than their tax. You cannot take the additional child tax credit if you claim only the credit for other dependents.

What if my child does not have a social security number?

A child without a valid SSN issued before the due date of your return (including extensions) cannot be counted for the child tax credit or the additional child tax credit. If the child has an ITIN or ATIN issued on or before that date and meets the other conditions, you may be able to claim the credit for other dependents instead.

How is the credit reduced at higher incomes?

If your modified AGI on line 3 is more than $400,000 for married filing jointly or $200,000 for other filing statuses, lines 9 to 11 reduce the credit by 5% of the excess. The excess is first raised to the next multiple of $1,000 if it is not already a multiple of $1,000.

When will I get my refund if I claim the additional child tax credit?

The IRS says it cannot issue refunds before mid-February for returns that properly claim the additional child tax credit. This applies to the whole refund, not only the part from the credit. You can check the status with the IRS Where's My Refund tool.

Does a refund from the additional child tax credit affect my benefits?

According to the instructions, the refund cannot be counted as income when deciding eligibility for federal programs, or state and local programs funded in whole or part with federal money, such as TANF, Medicaid, SSI and SNAP. It also cannot be counted as a resource for at least 12 months after you receive it.

Official information

Page text last reviewed November 7, 2026.

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