Form 1040 Schedule 8812: Credits for Qualifying Children and Other Dependents (2022)
What Form 1040 Schedule 8812 Is For
Overview of Schedule 8812 Credits
Schedule 8812 is the form you attach to your 2022 Form 1040, 1040-SR, or 1040-NR to claim valuable tax credits for your children and other dependents. Think of it as the paperwork that helps you get money back from the IRS—or reduces what you owe—based on who you support financially in your household.
The form handles three different credits. The Child Tax Credit (CTC) is worth up to $2,000 for each qualifying child under age 17. If the credit is more than the taxes you owe, you may get the difference back as the Additional Child Tax Credit (ACTC), which is refundable up to $1,500 per child. Finally, the Credit for Other Dependents (ODC) provides $500 for dependents who don't qualify for the child tax credit—perhaps because they're 17 or older, or they're relatives like elderly parents who live with you.
2022 Changes from Pandemic-Era Rules
For 2022, these credits returned to their pre-pandemic levels. The enhanced amounts and expanded age limits that applied in 2021 expired, so children must be under 17 at the end of 2022 to qualify for the CTC. No advance payments were issued in 2022, making the process more straightforward than the previous year.
When You'd Use Form 1040 Schedule 8812 (Late or Amended Returns)
Filing an Original 2022 Return
You'll complete Schedule 8812 whenever you file your 2022 tax return and want to claim these credits—whether that's by the original April 2023 deadline or later. If you missed the filing deadline but qualify for these credits, you can still file a late return to claim them. Generally, you have three years from the original due date (April 18, 2023, for most taxpayers) to claim a refund, which means you have until April 2026 to file your 2022 return and receive these credits.
Filing an Amended 2022 Return
If you already filed your 2022 return but made a mistake—perhaps you forgot to claim a dependent or incorrectly calculated your income—you'll need to file an amended return using Form 1040-X. You'll attach a corrected Schedule 8812 to claim the credits you missed or to correct the amount you claimed. The three-year deadline applies to amended returns as well.
Special Rule After a Prior Denial
There's one important timing rule to remember: if your credit was denied or reduced in any year after 2015 for reasons other than a simple math error, you must attach Form 8862 (Information to Claim Certain Credits After Disallowance) when you try to claim the credit again. This requirement helps ensure you meet all the eligibility rules before claiming the credit on a subsequent return.
Key Rules You Need to Know for 2022
Social Security Number Requirements
The most important rule involves Social Security numbers. To claim the CTC or ACTC, you and each qualifying child must have a Social Security number (SSN) that's valid for employment and issued before your return's due date, including extensions. No SSN, no Child Tax Credit—though you might still qualify for the $500 Credit for Other Dependents with an Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN).
Qualifying Child Requirements
Your qualifying child must meet several conditions for the 2022 tax year. They must be under age 17 on December 31, 2022—so a child who turned 17 on December 30 doesn't qualify. They need to be your son, daughter, stepchild, foster child, sibling, or descendant of any of these (like a grandchild). The child must have lived with you for more than half the year, be claimed as your dependent, be a U.S. citizen, national, or resident alien, and not provide more than half their own support. If your child turned 17 during 2022, they can only qualify for the $500 Credit for Other Dependents.
Income Limits and Phase-Out Rules
Income limits also matter. The credit starts to phase out when your modified adjusted gross income exceeds $200,000 ($400,000 if married filing jointly). For each $1,000 above these thresholds, your total credit decreases by $50. To claim the refundable Additional Child Tax Credit, you must have earned income of at least $2,500—this includes wages, salaries, and self-employment income.
Choosing Between CTC and ODC
You cannot claim both the Child Tax Credit and Credit for Other Dependents for the same person. Choose which credit applies based on whether your dependent meets all the CTC requirements. Additionally, if you file Form 2555 to exclude foreign earned income, you cannot claim the Additional Child Tax Credit at all.
Step-by-Step (High Level)
Part I: Figuring Your Nonrefundable Credits
Start with Part I, which everyone completes. On line 4, count how many children under age 17 have valid SSNs and meet all the qualifying child requirements—this is your CTC number. On line 6, count your other dependents who don't qualify for the CTC—this gives you your ODC number. You'll multiply line 4 by $2,000 and line 6 by $500, then add them together to get your total potential credit amount.
Applying Income Phase-Out Rules and the Credit Limit
Next, you'll compare your total potential credit to your actual tax liability and apply income phase-out rules. The form walks you through calculating your modified adjusted gross income and determining if your income exceeds the threshold for your filing status. If it does, you'll use Credit Limit Worksheet A (found in the instructions) to figure out how much credit you can actually claim. Enter the result on line 14—this becomes your nonrefundable credit that goes directly onto Form 1040, line 19, reducing your tax bill.
Determining Eligibility for the Additional Child Tax Credit (ACTC)
If line 14 is less than your total potential credit from line 12, you might qualify for the Additional Child Tax Credit, which the IRS can send you as a refund. Complete your entire Form 1040 through line 27 and Schedule 3, line 11, before moving to Part II-A. This part calculates whether you have enough earned income to qualify for the ACTC. You'll enter your earned income from wages, self-employment, and other sources, then subtract $2,500 and multiply the result by 15 percent.
Special Rules in Part II-B
Part II-B only applies if you have three or more qualifying children or if you're a bona fide resident of Puerto Rico. This section provides an alternative calculation based on your Social Security and Medicare taxes withheld. Most taxpayers skip this part entirely. The form will guide you to enter the smaller of your calculated amounts on line 27, which becomes your Additional Child Tax Credit on Form 1040, line 28.
Common Mistakes and How to Avoid Them
Misunderstanding Age Requirements
The most frequent error involves age requirements. Many parents assume their 17-year-old qualifies for the full Child Tax Credit, but for 2022, children must be under 17 at year's end. If your child turned 17 anytime during 2022, they only qualify for the $500 Credit for Other Dependents. Mark your calendar and remember that age is determined on December 31 of the tax year.
Checking the Wrong Credit Box
Another common mistake is checking both boxes in column 4 of the Dependents section on Form 1040. You must choose either "Child tax credit" or "Credit for other dependents" for each person—never both. If your child qualifies for the CTC, check that box. For everyone else who meets the ODC requirements, check the other box. Double-checking this before you file prevents the IRS from having to correct your return and delays your refund.
Incorrect Earned Income Calculations
Many taxpayers also incorrectly calculate their earned income on line 18a. Earned income includes wages, salaries, tips, and self-employment income—but it doesn't include investment income, retirement distributions, unemployment benefits, or Social Security benefits. If you have self-employment income and use optional methods on Schedule SE to calculate it, you must use the Earned Income Worksheet in the Schedule 8812 instructions rather than following the simple chart. Taking an extra moment to verify you're using the correct income figure ensures your ACTC calculation is accurate.
Forgetting Form 8862 After Disallowance
Forgetting to attach Form 8862 after a prior disallowance causes significant processing delays. If the IRS denied or reduced your CTC, ACTC, or ODC in any year after 2015—except for a simple math error—you must complete and attach Form 8862 when you claim these credits again. The IRS will reject your return without this form, forcing you to refile and delaying your refund by weeks or months.
Misunderstanding Refund Timing for ACTC
Finally, taxpayers sometimes misunderstand the refund timing for the Additional Child Tax Credit. By law, the IRS cannot issue refunds that include the ACTC before mid-February. This applies to your entire refund, not just the credit portion. If you file in January expecting a quick refund, you'll need to wait until at least mid-February regardless of when the IRS processes your return.
What Happens After You File
IRS Processing and Typical Timeframes
After you file your return with Schedule 8812, the IRS processes your claim and verifies the information. If you filed electronically with direct deposit and claimed the Additional Child Tax Credit, expect your refund by early March if there are no issues with your return. The IRS generally processes electronic returns within 21 days, though returns claiming the ACTC cannot receive refunds before mid-February due to federal law designed to prevent fraud.
Paper returns take considerably longer—typically six to eight weeks or more. During processing, the IRS computers check that your dependents' Social Security numbers are valid, verify they haven't been claimed on another return, and ensure your income calculations are correct. The IRS will automatically fix minor math errors without contacting you, adjusting your refund amount if necessary. You'll receive a notice explaining any changes.
Responding to IRS Requests for Information
If the IRS finds more significant problems—like missing documentation, questionable dependents, or income discrepancies—you'll receive a letter requesting additional information. Common requests include proof of relationship (birth certificates), proof of residency (school records, medical records), or proof of support. Respond quickly with the requested documents to avoid delays or denial of your credits.
Tracking Your Refund
You can track your refund status using the "Where's My Refund?" tool on IRS.gov, which updates daily. The tool shows three stages: return received, refund approved, and refund sent. For the most accurate timeline, check in mid to late February if you claimed the ACTC. If the IRS denies your credit, you'll receive a detailed explanation and information about your appeal rights.
FAQs
Can I claim the Child Tax Credit if my child doesn't have a Social Security number yet?
No, your child must have a Social Security number that's valid for employment and issued before the due date of your 2022 return (including extensions). If you only have an Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN) for your child, you cannot claim the Child Tax Credit or Additional Child Tax Credit for that child. However, you may be able to claim the $500 Credit for Other Dependents instead. If your child was born and died in 2022 and you don't have an SSN, attach a copy of their birth certificate, death certificate, or hospital records showing the child was born alive.
What's the difference between the Child Tax Credit and the Additional Child Tax Credit?
The Child Tax Credit is a nonrefundable credit that reduces your tax bill dollar-for-dollar, up to $2,000 per qualifying child. If you owe $3,000 in taxes and have one qualifying child, the CTC reduces your bill to $1,000. The Additional Child Tax Credit is the refundable portion—if your CTC exceeds your tax liability, the IRS can send you up to $1,500 per child as a refund. For example, if you owe $500 in taxes and qualify for a $2,000 CTC, you'll pay zero taxes and receive up to $1,500 back (depending on your earned income). You must have earned income of at least $2,500 to receive any ACTC.
My income is above the threshold—can I still get any credit?
Possibly. The credits don't disappear completely once your modified adjusted gross income exceeds $200,000 ($400,000 for joint filers). Instead, they phase out gradually. For every $1,000 above the threshold, your credit reduces by $50. For instance, if you're single with one child and your modified AGI is $205,000, you'd lose $250 of your $2,000 credit ($5,000 over the threshold ÷ $1,000 × $50), leaving you with $1,750. At high enough incomes, the credit eventually phases out completely, but partial credits remain available for many families above the threshold.
Can I split the credits with my child's other parent if we're not married?
No. Only one person can claim a child for the Child Tax Credit or Credit for Other Dependents in any given year—the person who claims the child as a dependent on their tax return. If you and the other parent alternate years claiming your child, only the parent claiming the child as a dependent that year gets the credit. You cannot divide the credit between two returns. If both parents try to claim the same child, the IRS will investigate and likely deny the credit to one or both of you, potentially triggering audits and penalties.
What counts as earned income for the Additional Child Tax Credit calculation?
Earned income includes wages, salaries, tips, and net earnings from self-employment. It also includes strike benefits, long-term disability benefits received before minimum retirement age, and nontaxable combat pay if you choose to include it. Earned income does not include Social Security benefits, unemployment compensation, pension or annuity income, investment income (interest, dividends, capital gains), rental income, alimony, child support, or welfare benefits. If you're unsure whether specific income qualifies, check the Earned Income Chart in the Schedule 8812 instructions or consult Publication 596.
I forgot to claim these credits on my 2022 return—is it too late?
It's not too late if you act within three years of your original filing deadline. For 2022 returns, you generally have until April 2026 to file an amended return using Form 1040-X and claim the credits you missed. If you never filed a 2022 return at all, you have the same three-year window to file an original return and claim your refund. However, if your credits were previously denied or reduced in any year after 2015, you'll also need to file Form 8862 with your amended return, proving you now meet all eligibility requirements.
Why can't I get my refund in January if I file early?
Federal law prevents the IRS from issuing refunds that include the Additional Child Tax Credit or Earned Income Tax Credit before mid-February. This extra processing time allows the IRS to verify employment and income information with employers and catch fraudulent claims before sending money. Even if you file on January 2 and everything processes perfectly, your entire refund—not just the ACTC portion—won't be issued until mid-February at the earliest. Most taxpayers who file electronically with direct deposit and have no issues receive their refunds by early March.
Additional IRS Resources
IRS.gov - 2022 Schedule 8812 Instructions
