Schedule 8812
Schedule 8812
Credits for Qualifying Children and Other Dependents
Every line is explained below in plain English — click any line to see what it means, who needs to fill it in, and what people commonly overlook.
Child Tax Credit
- 4 Modified Adjusted Gross Income Your modified adjusted gross income for purposes of the child tax credit. For most filers, this is the same as your AGI from Form 1040 line 11a.
- 5 Number of Qualifying Children The number of qualifying children you are claiming for the child tax credit.
- 6 Initial Child Tax Credit Amount The number of qualifying children from line 5 multiplied by $2,200. This is the maximum possible child tax credit before any phaseout reduction.
- 7 AGI Threshold Amount The income threshold at which your child tax credit begins to phase out.
- 8 Excess AGI Over Threshold The amount by which your modified AGI exceeds the threshold from line 7. You subtract line 7 from line 4 and round up to the next $1,000.
- 9 Phaseout Reduction Amount The amount your child tax credit is reduced due to income above the threshold. You multiply the excess from line 8 by 5% (0.05).
- 10 Credit After Phaseout Your child tax credit after the income-based phaseout reduction. You subtract the phaseout amount on line 9 from the initial credit on line 6.
- 13 Total Credits Before Limit The sum of the child tax credit after phaseout (line 10) and the credit for other dependents (line 12), minus any additional phaseout reduction that...
- 14a Tax Liability Limit Your tax liability after subtracting other nonrefundable credits.
- 14b Nonrefundable Child Tax Credit The portion of your child tax credit that offsets your tax liability.
- 14d Total Nonrefundable Credits The sum of the nonrefundable child tax credit (line 14b) and the nonrefundable credit for other dependents (line 14c).
- 27 Total Child and Dependent Credits The total of all credits from Schedule 8812: the nonrefundable child tax credit (line 14b), the nonrefundable credit for other dependents (line 14c), and...
Additional Child Tax Credit
- 15 Excess Credit Over Tax The amount of child tax credit that exceeds your tax liability.
- 16 Number of Children for Additional Credit The same number of qualifying children from line 5, repeated here for the additional child tax credit calculation.
- 17 Initial Additional Credit Amount The number of qualifying children from line 16 multiplied by $1,700. This is the maximum refundable additional child tax credit for 2025.
- 18a Earned Income for Additional Credit Your total earned income used to calculate the additional child tax credit. Earned income includes wages, salaries, tips, and net self-employment income.
- 18b Nontaxable Combat Pay Election If you received nontaxable combat zone pay, you can elect to include it as earned income for the additional child tax credit calculation.
- 19 Earned Income Over $2,500 Threshold Your earned income from line 18a minus $2,500.
- 20 15% of Earned Income Over Threshold Fifteen percent of your earned income over $2,500 from line 19. This is the earned income method for computing the additional child tax credit.
- 21 Three or More Children Social Security Excess An alternative method for computing the additional child tax credit available only to filers with three or more qualifying children.
- 22 Larger of Earned Income or Social Security Method The larger of the 15% earned income method (line 20) or the Social Security tax excess method (line 21).
- 23 Smaller of Initial or Computed Additional Credit The smaller of the excess credit over tax (line 15) or the earned income-based amount (line 22).
- 24 Additional Child Tax Credit Amount Your final additional child tax credit -- the refundable amount that gets paid to you even if you owe no tax.
Credit for Other Dependents
- 11 Number of Other Dependents The number of dependents who qualify for the $500 credit for other dependents but not for the $2,200 child tax credit.
- 12 Credit for Other Dependents The number of other dependents from line 11 multiplied by $500. This is the maximum credit for other dependents before phaseout and tax liability limits.
- 14c Nonrefundable Credit for Other Dependents The portion of the credit for other dependents that offsets your tax liability.