16 — Number of Children for Additional Credit Updated for tax year 2025

What this line means

The same number of qualifying children from line 5, repeated here for the additional child tax credit calculation. This count determines the maximum refundable credit amount on line 17. Only children who qualified for the child tax credit on line 5 are included — other dependents from line 11 do not count here.

Does this apply to you?

• You have excess child tax credit on line 15 and are computing the refundable additional child tax credit
• You had qualifying children under age 17 with valid SSNs

Easy to overlook

This must match line 5 exactly The count of qualifying children on line 16 is the same as line 5. Some filers add children here who did not qualify on line 5 — such as children with ITINs or children age 17+. Those dependents are excluded from the additional child tax credit calculation because they never qualified for the CTC in the first place. ¹ [SOURCE: IRS Schedule 8812 instructions — line 16]

Three or more children unlocks an alternative calculation Filers with three or more qualifying children can use an alternative method on line 21 that compares Social Security and Medicare taxes paid against the earned income credit. This alternative can produce a larger additional child tax credit than the standard 15% of earned income method. You need at least three children on this line to use it. ² [SOURCE: IRC Section 24(d) — qualifying children for refundable credit]

Watch out for this

Entering a different number than line 5. Lines 5 and 16 must be the same count. If you correct the number of qualifying children on line 5 but forget to update line 16, the additional child tax credit calculation uses the wrong multiplier.

Related lines on your return

• Line 5 — Schedule 8812 — Number of qualifying children; same count used here
• Line 17 — Schedule 8812 — Initial additional credit amount; line 16 times $1,700
• Line 21 — Schedule 8812 — Alternative method for three or more children