IRS Schedule 8812 Form (1040) – Credits for Qualifying Children and Other Dependents

IRS Schedule 8812 Form – Navigating tax credits for dependents can significantly reduce your tax bill or boost your refund. If you’re a parent or guardian filing taxes in 2026 for the 2025 tax year, understanding IRS Schedule 8812 (Form 1040) is essential. This form helps calculate the Child Tax Credit (CTC), Credit for Other Dependents (ODC), and Additional Child Tax Credit (ACTC). In this comprehensive guide, we’ll break down what Schedule 8812 is, who qualifies, how to fill it out, and key updates for 2025—ensuring you maximize your benefits while staying compliant.

What is IRS Schedule 8812?

Schedule 8812 is an attachment to Form 1040, 1040-SR, or 1040-NR used to compute tax credits related to dependents. It specifically figures out non-refundable credits like the CTC and ODC, as well as the refundable ACTC. The CTC provides relief for families with children under 17, while the ODC covers other qualifying dependents who don’t meet CTC criteria. The ACTC kicks in if your CTC exceeds your tax liability, potentially resulting in a refund.

This schedule ensures taxpayers with dependents receive appropriate credits, which can lower taxable income or provide direct refunds. For the 2025 tax year, the form incorporates recent legislative changes, making it crucial to use the updated version.

Who Needs to File Schedule 8812?

You should file Schedule 8812 if:

  • You have qualifying children under age 17 and want to claim the CTC or ACTC.
  • You have other dependents (e.g., children 17 or older, elderly relatives) eligible for the ODC.
  • Your income exceeds certain thresholds, requiring phaseout calculations.
  • You’re reporting advance CTC payments (though less common in 2025) or figuring additional taxes owed.

Not everyone with dependents needs this schedule—if your credits are straightforward and fully covered on Form 1040, you might skip it. However, if your tax software or calculations indicate potential ACTC, attaching Schedule 8812 is mandatory to claim the refundable portion.

Filers with Puerto Rico income, foreign earned income (Form 2555), or American Samoa exclusion (Form 4563) must complete specific parts to adjust for excluded income.

Eligibility for the Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC)

To qualify for the CTC and ACTC in 2025:

  • The child must be your dependent, under 17 at the end of 2025, a U.S. citizen/national/resident alien, and meet relationship tests (e.g., child, stepchild, foster child).
  • The child needs a valid Social Security Number (SSN) issued before your return’s due date (including extensions). Without an SSN, you can’t claim CTC or ACTC, but ODC might apply with an ITIN or ATIN.
  • You (or your spouse if filing jointly) must have a valid SSN for employment, issued before the due date.

The maximum CTC is $2,200 per qualifying child, up from previous years. The ACTC, which is refundable, caps at $1,700 per child. Refunds for returns claiming ACTC are delayed until mid-February 2026, affecting the entire refund.

Income limits apply: The credit phases out for modified adjusted gross income (MAGI) above $400,000 (married filing jointly) or $200,000 (other statuses). The phaseout reduces the credit by 5% for every $1,000 (or part thereof) above the threshold.

Eligibility for the Credit for Other Dependents (ODC)

The ODC is a $500 non-refundable credit per dependent who doesn’t qualify for CTC. Eligible dependents include:

  • Children 17 or older.
  • Other relatives (e.g., parents, siblings) who meet dependency tests.
  • Dependents without an SSN but with an ITIN or ATIN issued by the return due date.

You and your spouse (if joint) need an SSN or ITIN by the due date to claim ODC. The same phaseout rules as CTC apply.

How to Fill Out Schedule 8812?

Schedule 8812 has three main parts. Use the official IRS instructions to complete it accurately.

Part I: Child Tax Credit and Credit for Other Dependents

  • Line 1: Enter your MAGI from Form 1040, line 11a.
  • Lines 2a-2d: Add excluded income (e.g., Puerto Rico, foreign).
  • Line 3: Total adjusted income.
  • Line 4: Number of qualifying children under 17 with SSN.
  • Line 5: Multiply by $2,200.
  • Line 6: Number of other dependents.
  • Line 7: Multiply by $500.
  • Line 8: Total potential credits.
  • Lines 9-11: Calculate phaseout.
  • Line 12: Subtract phaseout from total credits.
  • Line 13: Credit limit from Worksheet A.
  • Line 14: Enter the smaller amount on Form 1040, line 19.

Part II-A: Filers with Certain Child Dependents with ITIN

This section adjusts for children with ITINs instead of SSNs, potentially allowing partial credits.

Part II-B: Certain Filers with Three or More Qualifying Children

  • Calculates earned income and withheld taxes to maximize ACTC.
  • Involves lines for social security/Medicare taxes and earned income credits.

Part II-C: Additional Child Tax Credit

  • Line 27: Final ACTC amount, entered on Form 1040, line 28.

Always double-check calculations, especially if you have three or more children, as Part II-B can increase your refundable credit.

Key Changes and Updates for the 2025 Tax Year

Several updates make 2025 unique:

  • CTC Increase: Now $2,200 per child (from prior amounts).
  • ACTC Cap: $1,700 per child.
  • SSN Requirement Clarification: Must be issued before the return due date for CTC/ACTC.
  • Trump Accounts: New option for children born 2025-2028; elect on Form 4547 for a $1,000 pilot contribution to a special IRA.
  • No More Advance Payments Reporting: Unlike 2021, no excess advance CTC repayment on this form for 2025.

Stay informed via IRS.gov for any post-publication changes.

Common Mistakes to Avoid When Filing Schedule 8812

  • Forgetting to attach the schedule to Form 1040.
  • Using an outdated form—always download the latest from IRS.gov.
  • Incorrect SSN/ITIN details, leading to denied credits.
  • Miscalculating phaseouts or excluding income adjustments.
  • Not checking for three-or-more-child benefits in Part II-B.

If your refund impacts benefits (e.g., public assistance), consult a coordinator.

Where to Get Schedule 8812 and Instructions?

Download the form (PDF) and instructions directly from the IRS website. For 2025:

Spanish versions are available. If needed, use tax software for guided filling or consult a professional.

By properly completing Schedule 8812, you can claim valuable credits that ease the financial burden of raising dependents. If your situation is complex, consider free IRS resources like VITA or a tax advisor. File early to avoid delays, especially with ACTC claims.