What this line means
Your final additional child tax credit — the refundable amount that gets paid to you even if you owe no tax. This is the smaller of line 23 (excess credit limited by earned income) or line 17 (qualifying children times $1,700). This amount goes to Form 1040 line 28 and is treated as a payment, meaning it can generate a refund or reduce your balance due.
Does this apply to you?
- You had excess child tax credit that your tax liability could not absorb
- You have earned income over $2,500 and qualifying children with SSNs
- You completed the additional child tax credit calculation and are entering the final result
Easy to overlook
This credit goes to Form 1040 line 28, not line 19 The nonrefundable portion goes to line 19 as a credit against tax. The refundable additional child tax credit goes to line 28 as a payment. Filers sometimes enter it on the wrong line, which either inflates credits or inflates payments — both produce an incorrect return. 1 IRS Schedule 8812 instructions — line 24 final computation
The additional child tax credit is subject to IRS review delays Returns claiming the additional child tax credit (and the earned income credit) cannot produce refunds before mid-February 2026 under the PATH Act. The IRS holds the entire refund — not just the credit portion — until the review is complete. Filers expecting an early refund are delayed if they claim this credit. 2 IRC Section 24(d) — refundable additional child tax credit
Watch out for this
Entering this amount on Form 1040 line 19 instead of line 28. Line 19 is for the nonrefundable child tax credit (line 14d of Schedule 8812). Line 28 is for the refundable additional child tax credit (this line). Putting the refundable credit on line 19 miscalculates both credits and payments.
Footnotes
-
IRS Schedule 8812 Instructions, Line 24. https://www.irs.gov/instructions/i1040s8 ↩
-
IRC Section 24(d), Additional Child Tax Credit. https://www.law.cornell.edu/uscode/text/26/24 ↩