Fill Schedule 8812 (Form 1040) online
Credits for Qualifying Children and Other Dependents
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Schedule 8812 (Form 1040) in short
Schedule 8812 is attached to Form 1040, 1040-SR, or 1040-NR to figure the child tax credit, the credit for other dependents, and the refundable additional child tax credit. The current version is for tax year 2025.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | Taxpayers who claim the child tax credit (CTC), the credit for other dependents (ODC), or the additional child tax credit (ACTC) for dependents listed on their return. |
| Who receives it | The IRS, as part of your Form 1040, 1040-SR, or 1040-NR. |
| Where to send it | Attach it to your Form 1040, 1040-SR, or 1040-NR and file it with your return, by e-file or by mail to the address in the Form 1040 instructions. |
| Deadline | Filed with your 2025 income tax return. The SSN and TIN rules use the due date of your return, including extensions. |
| Official links | Official page · Official PDF · Official instructions |
What changed
For 2025: the maximum CTC is $2,200 per qualifying child. You (or, on a joint return, at least one spouse) must have a valid SSN issued before the return due date to claim the CTC or ACTC; the other spouse needs an SSN or ITIN. The maximum ACTC is $1,700 per qualifying child. The instructions also mention new Form 4547 for Trump account elections. On Feb. 10, 2026, the IRS posted a heading wording update to the instructions.
How to fill out Schedule 8812 (Form 1040), line by line
| Lines 1 to 3 | Modified AGI Start with Form 1040 line 11a and add excluded Puerto Rico income and Form 2555 and 4563 amounts. Line 3 is your modified AGI for this credit. |
| Lines 4 and 5 | Qualifying children Count children under 17 at the end of 2025 with the required SSN (the Child tax credit boxes on Form 1040). Multiply by $2,200. |
| Lines 6 and 7 | Other dependents Count other dependents, including children 17 or older or without the required SSN. Do not include yourself, your spouse, or anyone not a U.S. citizen, national, or resident alien. Multiply by $500. |
| Lines 9 to 12 | Income phaseout The credit is reduced by 5% of modified AGI above $400,000 for married filing jointly or $200,000 for all other filing statuses, rounded up to the next $1,000. |
| Lines 13 and 14 | Credit limit Enter the amount from Credit Limit Worksheet A. Line 14 is your CTC and ODC, entered on Form 1040 line 19. |
| Part II-A, lines 16a to 20 | Additional child tax credit Up to $1,700 per qualifying child. Uses 15% of earned income above $2,500. Not available if you file Form 2555. |
| Part II-B, lines 21 to 26 | Three or more children and Puerto Rico residents An alternate calculation using withheld social security and Medicare taxes, for certain filers. |
| Line 27 | Additional child tax credit The final ACTC. Enter it on Form 1040, 1040-SR, or 1040-NR line 28. |
Common mistakes to avoid
- Counting a child who turned 17 by the end of 2025 on line 4. That child can only count for the $500 credit for other dependents.
- Claiming the CTC or ACTC for a child without a valid SSN issued by the return due date.
- Claiming the CTC or ACTC when neither you nor your spouse has a valid SSN.
- Checking both the Child tax credit and Credit for other dependents boxes for the same person on Form 1040.
- Including a dependent who is not a U.S. citizen, U.S. national, or U.S. resident alien for the ODC.
- Not attaching Form 8862 when the credit was denied or reduced in an earlier year for a reason other than a math or clerical error.
- Claiming the additional child tax credit while filing Form 2555.
Questions about Schedule 8812 (Form 1040)
How much is the child tax credit for 2025?
Up to $2,200 per qualifying child under 17, per the 2025 Schedule 8812. Up to $1,700 of it can be refundable as the additional child tax credit.
What is the credit for other dependents?
Up to $500 for each dependent who does not qualify for the child tax credit, such as a child aged 17 or older.
Does the child need a Social Security number?
Yes, for the CTC and ACTC the child needs a valid SSN issued before the due date of your return. A dependent with an ITIN or ATIN may qualify for the ODC instead.
Is there an income limit?
The credit phases out by 5% of modified AGI above $400,000 for married filing jointly or $200,000 for other filers.
When will I get a refund that includes the ACTC?
The IRS says it can't issue refunds before mid-February 2026 for returns that properly claim the ACTC.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.