Schedule 8812 is the form that turns your dependents into tax credits: the child tax credit, the credit for other dependents and the refundable additional child tax credit.
This guide gives the amounts, the Social Security number rules, the phase-out and the refundable calculation, with three worked examples, using the 2025 Schedule 8812 and its January 2026 instructions.
The IRS says to use Schedule 8812 (Form 1040) to figure your child tax credit (CTC), credit for other dependents (ODC) and additional child tax credit (ACTC). It is attached to Form 1040, 1040-SR or 1040-NR. This guide covers the 2025 schedule and its January 2026 instructions, the ones used to file in 2026. For the rules behind the changes, see our child tax credit changes guide.
| Credit | Amount (2025 forms) | Who it covers |
|---|---|---|
| Child tax credit (CTC) | Up to $2,200 per qualifying child | Dependent child under 17 at the end of 2025 with a valid SSN |
| Credit for other dependents (ODC) | $500 per dependent | Dependents who cannot be used for the CTC, such as a child 17 or older, who are U.S. citizens, nationals or resident aliens with an SSN, ITIN or ATIN issued by the due date |
| Additional child tax credit (ACTC) | Up to $1,700 per qualifying child | The refundable part of the CTC when your tax is too small to use all of it |
For 2025 you must have a valid SSN to claim the CTC or ACTC; on a joint return only one filer needs a valid SSN, and the other needs an SSN or ITIN issued on or before the due date. A child must also have a valid SSN. A child who turned 17 on December 30, 2025 is not under 17 at the end of the year, so you cannot claim the CTC or ACTC for that child (the IRS example), though the ODC may apply. You cannot use the same child for both the CTC and the ODC. For the next tax year, Rev. Proc. 2025-32 sets the 2026 maximum credit at $2,200 and the refundable portion at $1,700 (returns filed in 2027); no 2027 figure had been published as of 26 October 2026. The IRS also notes that for a child who was born after 2024 and before 2029 and is a U.S. citizen, a $1,000 pilot contribution to a Trump account can be elected on Form 4547; see our Trump accounts guide.
| Filing status | Phase-out starts at modified AGI of |
|---|---|
| Married filing jointly | $400,000 |
| All other filing statuses | $200,000 |
On the form, modified AGI minus the threshold is rounded up to the next multiple of $1,000 and multiplied by 5%; that amount reduces the total of the CTC and ODC. The credit is also limited by your tax: if the amount on Form 1040 line 18 is zero, you cannot take the CTC or ODC because there is no tax to reduce, though you may take the ACTC if you claim the CTC. The smaller of the reduced credit or the credit limit is entered on Form 1040 line 19.
| Case | Calculation | Result |
|---|---|---|
| Married couple, 2 children under 17 with SSNs, AGI $120,000, enough tax | 2 x $2,200 | $4,400 CTC, no reduction |
| Same couple with modified AGI of $430,000 | $430,000 - $400,000 = $30,000; 5% x $30,000 = $1,500; $4,400 - $1,500 | $2,900 |
| Single parent, one child, $500 of tax available, $20,000 earned income | CTC limited to $500; unused $2,200 - $500 = $1,700; 15% x ($20,000 - $2,500) = $2,625; smaller of $1,700 and $2,625 | $500 CTC + $1,700 ACTC |
These assume the filers meet every other rule and use the 2025 form lines; actual results also depend on the credit limit worksheets.
If the amount on line 12 is more than line 14, you may be able to take the ACTC. It is the smaller of the unused credit (line 16a) and $1,700 for each qualifying child (line 16b), further limited by earned income: 15% of earned income over $2,500. Filers with three or more qualifying children (line 16b of $5,100 or more) and bona fide residents of Puerto Rico may use Part II-B, which applies when the 15% amount is less than the unused credit and can replace it with a larger figure based on social security and Medicare taxes withheld less certain credits. The result goes on Form 1040 line 28. If you file Form 2555, you cannot claim the ACTC. The IRS also says it cannot issue refunds before mid-February 2026 for returns that properly claim the ACTC, and that ACTC refunds are not counted as income for benefit programs and as a resource for at least 12 months.
If you wrongly claim these credits through reckless or intentional disregard you cannot claim any of them for 2 years, and for fraud 10 years, and penalties may apply. If your CTC, ACTC or ODC for a year after 2015 was denied or reduced for a reason other than a math or clerical error, you must attach Form 8862 unless an exception applies. Our Schedule 3 guide covers the other credits and the line 11 entry that Part II-A needs, and the child and dependent care credit guide covers a separate credit for care costs.
IRS: Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents, IRS: Instructions for Schedule 8812 (Form 1040).