Schedule 8812

27 — Total Child and Dependent Credits Updated for tax year 2025

What this line means

The total of all credits from Schedule 8812: the nonrefundable child tax credit (line 14b), the nonrefundable credit for other dependents (line 14c), and the refundable additional child tax credit (line 24). This is a summary line that shows the complete benefit from Schedule 8812. The nonrefundable portions went to Form 1040 line 19 and the refundable portion went to Form 1040 line 28.

Does this apply to you?

  • You completed Schedule 8812 and want to see the total benefit from all child and dependent credits
  • You are reconciling your Schedule 8812 results with Form 1040

Easy to overlook

The total splits across two different lines on Form 1040 Line 27 is a convenient summary, but the credit is actually split: the nonrefundable portion (lines 14b + 14c) goes to Form 1040 line 19, and the refundable portion (line 24) goes to Form 1040 line 28. Filers sometimes enter the full line 27 amount on line 19 alone, double-counting the refundable portion. 1 [SOURCE: IRS Form 1040 instructions — transferring Schedule 8812 results]

Comparing line 27 to line 6 + line 12 shows how much you lost Line 6 plus line 12 is the maximum possible credit before any limitations. Line 27 is what you actually received. The difference was lost to phaseout, tax liability limits, or the earned income cap on the refundable credit. This comparison helps you understand the actual benefit versus the theoretical maximum. 2 [SOURCE: IRS Schedule 8812 instructions — line 27 summary]

Watch out for this

Entering line 27 on Form 1040 as a single number on line 19. The nonrefundable and refundable portions must be entered separately — line 14d goes to Form 1040 line 19, and line 24 goes to Form 1040 line 28. Combining them on one line produces incorrect results.

  • Line 14d — Schedule 8812 — Total nonrefundable credits; goes to Form 1040 line 19
  • Line 24 — Schedule 8812 — Additional child tax credit; goes to Form 1040 line 28
  • Line 19 — Form 1040 — Nonrefundable child tax credit and credit for other dependents

Footnotes

  1. IRS Form 1040 Instructions, Schedule 8812 Transfer. https://www.irs.gov/instructions/i1040 ↩

  2. IRS Schedule 8812 Instructions, Line 27. https://www.irs.gov/instructions/i1040s8 ↩

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