What this line means
Other refundable credits not listed on lines 11-13, reported in three columns. This includes the additional child tax credit, American Opportunity Credit (refundable portion), net premium tax credit, and credits from Schedule 3. Refundable credits can exceed your tax liability and generate a refund.
Does this apply to you?
- You are claiming or correcting the additional child tax credit
- You are adding the refundable portion of the American Opportunity Credit
- You need to reconcile premium tax credits from the Health Insurance Marketplace
- You did not claim a refundable credit you were entitled to on your original return
- Your amendment changes income that affects refundable credit amounts
Easy to overlook
The additional child tax credit changes when income changes The additional child tax credit (the refundable portion of the child tax credit) depends on earned income. If your amendment changes earned income, recalculate Schedule 8812. A filer who adds self-employment income that was previously unreported increases both their tax liability and their additional child tax credit — the net effect depends on the amounts. 1 IRS Form 1040-X Instructions — Line 14
Premium tax credit reconciliation affects refundable credits If you received advance premium tax credits through the Health Insurance Marketplace and your amendment changes household income, the premium tax credit on Form 8962 changes. You owe back excess advance credits or receive additional credits, depending on the direction of the income change. 2 General filing pattern — additional child tax credit on amended returns
Watch out for this
Leaving refundable credits unchanged when the underlying income changed. Refundable credits depend on earned income, AGI, or household income. If any of these change on the amendment, recalculate every refundable credit and update Column C accordingly. An inconsistent refundable credit amount triggers IRS review.
Footnotes
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IRS Form 1040-X Instructions, Line 14. https://www.irs.gov/instructions/i1040x ↩
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IRS Form 8962 Instructions, Premium Tax Credit. https://www.irs.gov/instructions/i8962 ↩