Form 1040(SP) Schedule 8812 – Child Tax Credits and Other Dependents (2021): A Complete Guide

What the Form Is For

Schedule 8812 (Form 1040(SP)) is the Spanish-language version of the official IRS form used to calculate and claim tax credits for qualifying children and other dependents on your 2021 federal tax return. This schedule helps you figure three main credits: the Child Tax Credit (for children under 18), the Credit for Other Dependents (for older dependents or those without Social Security numbers), and any Additional Child Tax Credit you may receive as a refund.

The 2021 tax year was unique because Congress temporarily expanded the Child Tax Credit under the American Rescue Plan. Instead of the usual $2,000 per child, eligible families could receive up to $3,600 for children under age 6 and $3,000 for children ages 6 through 17. Additionally, the IRS sent advance payments (monthly checks from July through December 2021) representing roughly half of your estimated credit. Schedule 8812 is where you reconcile those advance payments with your actual eligibility when filing your return. If you received less than you qualified for, you'll get the remainder as part of your refund. If you received more than you qualified for, you may need to repay some or all of the excess—though repayment protection exists for lower-income families.

This form applies whether you're claiming the fully refundable credit (if your main home was in the United States for more than half of 2021) or the partially refundable credit with earned income requirements (if you lived abroad most of the year). The Spanish version functions identically to the English Schedule 8812 and produces the same results on your tax return.

When You'd Use It (Including Late or Amended Filings)

You must file Schedule 8812 with your 2021 Form 1040(SP) if you're claiming any qualifying children or other dependents for tax credits, or if you received advance Child Tax Credit payments during 2021—even if you ultimately don't qualify for any credit. The IRS began processing 2021 returns in January 2022, with the standard deadline of April 18, 2022 (extended to October 17, 2022 with a filing extension).

Late filing

If you missed the original deadline and still haven't filed, you should file as soon as possible. There's no statute of limitations on claiming a refund until three years after the original due date (or two years after you paid the tax, whichever is later). For the 2021 tax year, this generally means you have until April 2025 to claim any Child Tax Credit refund you're owed. However, penalties for late filing can accumulate if you owe taxes, so prompt filing is always best—even years later.

Amended returns

If you already filed your 2021 return but made an error calculating Schedule 8812, or if your circumstances changed (such as discovering you have a qualifying child you didn't claim), you can file an amended return using Form 1040-X. Attach a corrected Schedule 8812 to your Form 1040-X and explain the changes in Part III of that form. The IRS generally allows three years from the original filing date to amend and claim additional credits. Amended returns take longer to process—typically 8 to 12 weeks for electronically filed returns and up to 16 weeks for paper returns. You cannot amend to add a child who lacks the required Social Security number by the original filing deadline.

One important note

One important note: If the IRS already corrected math errors on your original Schedule 8812 and sent you a notice, you typically don't need to file an amended return for that specific issue—the IRS has already made the adjustment.

Key Rules You Need to Know

Identification requirements

Both you and your spouse (if filing jointly) must have either a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN) issued by the original filing deadline (including extensions) to claim any credit. Each qualifying child for the Child Tax Credit must have an SSN valid for employment issued before the filing deadline. Children without valid SSNs may still qualify you for the $500 Credit for Other Dependents if they have any taxpayer identification number (ITIN or Adoption Taxpayer Identification Number).

Qualifying child requirements

For the 2021 Child Tax Credit, a child must be under age 18 at the end of 2021, meaning they cannot have turned 18 before January 1, 2022. The child must be your son, daughter, stepchild, foster child, sibling, or descendant of any of these (like a grandchild or niece). They must have lived with you for more than half the year, not provided more than half their own support, be properly claimed as your dependent, not file a joint return (except to claim a refund), and be a U.S. citizen, national, or resident alien. Children who turn 18 during 2021 don't qualify for the Child Tax Credit but may qualify you for the Credit for Other Dependents.

Residency requirement for full refundability

If your main home was in the United States (the 50 states or District of Columbia) for more than half of 2021, the Child Tax Credit is fully refundable—meaning you can receive it as a refund even with no income or tax liability. Your main home can be any location where you regularly lived, including temporary lodging or shelters, and doesn't need to be the same physical place all year. If you were temporarily away for illness, education, business, vacation, or military service, you're generally treated as living in your main home. U.S. military personnel on extended active duty are always considered to have their main home in the United States. Bona fide residents of Puerto Rico also qualify for full refundability.

Income phase-outs

The enhanced 2021 credit amounts phase out (reduce) in two steps based on your modified adjusted gross income (AGI). The first phase-out reduces the $3,600/$3,000 enhanced amounts down to $2,000 per child, beginning at $75,000 for single filers, $112,500 for head of household, and $150,000 for married filing jointly. The second phase-out reduces the remaining $2,000 credit, beginning at $200,000 for most filers or $400,000 for married filing jointly, at a rate of $50 per $1,000 of excess income.

Advance payment reconciliation

If you received advance Child Tax Credit payments (monthly payments from July-December 2021), you must account for them on Schedule 8812. The IRS sent Letter 6419 showing your total advance payments. If your actual credit exceeds your advance payments, you'll receive the difference as part of your refund. If you received more than you qualify for, you may owe the excess back—but repayment protection limits or eliminates this repayment obligation for families with modified AGI below $60,000 (married filing jointly), $50,000 (head of household), or $40,000 (single), with partial protection up to $120,000/$100,000/$80,000 respectively.

Step-by-Step (High Level)

How to Complete Schedule 8812 (High-Level Steps)

Step 1: Gather your information

Before starting, collect your Letter 6419 (showing advance payments received), Social Security cards for all family members, and information about each dependent's age and time living with you. You can also verify your advance payment total through the IRS Child Tax Credit Update Portal or your online IRS account at IRS.gov.

Step 2: Complete Part I-A for all filers

Count your qualifying children (those under 18 meeting all requirements) and enter this number on line 4a. Mark the ""Child tax credit"" box in column 4 of the Dependents section on Form 1040(SP) for each child. On line 4b, enter how many of these children were under age 6 on December 31, 2021. On line 4c, subtract line 4b from 4a to show children ages 6-17. Use the Line 5 Worksheet to calculate your total credit amount before phase-outs, multiplying children under 6 by $3,600 and children 6-17 by $3,000. For other dependents (those 18 or older, or younger children without required SSNs), count them on line 6 and mark the ""Credit for other dependents"" box for each.

Step 3: Determine your residency status (line 13)

Check Box A if your main home was in the United States for more than half of 2021, or Box B if you were a bona fide resident of Puerto Rico. If you check either box, complete Part I-B. If you cannot check either box, skip to Part I-C—your credit will be partially refundable based on earned income.

Step 4: Complete Part I-B if you checked a box on line 13

This is the simpler path for full refundability. Line 14a shows your modified AGI from Form 1040(SP). Use Credit Limit Worksheet A to calculate any reduction due to income phase-outs and enter the result on line 14c. On line 14f, enter your total advance Child Tax Credit payments from Letter 6419 (if married filing jointly, add both spouses' amounts from their separate letters). Complete the remaining calculations to determine your final credit or any additional tax owed from excess advance payments. If line 14g shows you owe additional tax due to excess advance payments, complete Part III to calculate repayment protection.

Step 5: Complete Part I-C if you did not check a box on line 13

This path is for those who don't meet the U.S. residency requirement. Follow similar steps to Part I-B, but you'll also need to complete Parts II-A, II-B, and II-C to calculate the Additional Child Tax Credit based on your earned income. This involves figuring your earned income from wages, self-employment, and other sources, then applying formulas to determine how much of your credit can be refunded beyond your tax liability.

Step 6: Complete Part III if applicable

Part III calculates any additional tax you owe if your advance payments exceeded your actual 2021 credit and determines your repayment protection amount. The worksheet reduces the repayment based on your income and the number of children used to calculate your advance payments versus those you can claim on your 2021 return.

Step 7: Transfer amounts to Form 1040(SP)

Enter the credit amount from Schedule 8812 on the appropriate line of Form 1040(SP) (typically line 28 for 2021 returns). If you have additional tax from excess advance payments, enter that on Schedule 2 and include it with Form 1040(SP).

Common Mistakes and How to Avoid Them

Misreporting advance payments

The most frequent error is entering the wrong total for advance Child Tax Credit payments received. Many married couples each received Letter 6419 showing their share—you must add both letters' Box 1 amounts together. If the amount you report doesn't match IRS records, it will delay processing. Always verify your total using both Letter 6419 and the IRS online portal, and ensure you're using Box 1 (total advance payments), not Box 2 (number of children).

Claiming children without required SSNs

Each qualifying child for the Child Tax Credit must have a Social Security number valid for employment issued before the filing deadline. ITIN holders don't qualify for the Child Tax Credit—only for the Credit for Other Dependents. If you claim a child without the proper SSN, the IRS will disallow that portion of your credit and send a notice. Before filing, verify your child's Social Security card shows it's valid for employment (it won't say ""Not Valid for Employment"" or require DHS authorization unless you have current authorization).

Forgetting to attach Schedule 8812

If you claim qualifying children on Form 1040(SP) but forget to attach Schedule 8812, the IRS must calculate your credit manually, significantly delaying your refund. Always include the schedule even if you think the calculations are simple. Electronic filing through tax software automatically includes all necessary forms.

Math errors in worksheets

Schedule 8812 includes several complex worksheets for calculating phase-outs and credits. Common mistakes include incorrect multiplication (confusing $3,600 and $3,000 amounts), forgetting to round modified AGI to the next $1,000 when calculating phase-outs, and adding instead of subtracting in the earned income formulas. Using tax software or IRS Free File largely eliminates these errors. If you file on paper, double-check every calculation and use a calculator.

Claiming the same child as another taxpayer

When a child lives with multiple people who could potentially claim them (divorced parents, grandparents, etc.), only one person can claim that child for the Child Tax Credit each year. If multiple people claim the same child, the IRS will eventually ask for documentation proving who the child lived with longer. Generally, the custodial parent (where the child lived more than half the year) has the right to claim the child unless they release this right using Form 8332. Discuss with family members before filing to avoid duplicate claims.

Not filing when you received advance payments but have no credit

Even if you received advance Child Tax Credit payments during 2021 but don't qualify for any 2021 Child Tax Credit, you must file a return and complete Schedule 8812 to report the excess payment. Failing to file won't make the repayment obligation disappear—the IRS will eventually bill you with interest and penalties. Filing promptly allows you to claim repayment protection if you qualify based on your income.

What Happens After You File

Processing timeline

The IRS cannot issue refunds before mid-February following the filing year for returns claiming the Additional Child Tax Credit or Earned Income Tax Credit. This applies to your entire refund, not just the credit portion. Electronic filing with direct deposit is the fastest way to receive your refund—typically within 21 days of IRS acceptance. Paper returns take 6 to 8 weeks or longer to process. You can check your refund status using the ""Where's My Refund?"" tool on IRS.gov or the IRS2Go mobile app, but allow at least 24 hours after e-filing (or 4 weeks after mailing a paper return) before checking.

IRS corrections and notices

If the IRS finds an error in your Schedule 8812 calculation, they will automatically correct it and send you a notice (typically Notice CP11, CP12, or CP13) explaining the change. This correction will delay your refund but you don't need to do anything unless you disagree with the correction. Common issues include math errors, missing Social Security numbers, children who don't meet age requirements, or advance payment amounts that don't match IRS records. If you receive a notice, read it carefully—it will explain what changed and provide a phone number if you have questions.

Repayment of excess advance payments

If you received more advance Child Tax Credit payments than you qualify for and don't qualify for full repayment protection, the excess will first reduce your tax refund. If the excess exceeds your refund, you'll owe the balance when you file. The IRS offers payment plans for those who cannot pay immediately—you can set these up online at IRS.gov or by calling the number on your notice. Interest and penalties may apply to unpaid balances, so it's important to file on time even if you can't pay immediately, then establish a payment arrangement.

Audits and verification requests

While most returns are processed automatically, the IRS may request additional documentation to verify your Child Tax Credit claim, especially if you're claiming children for the first time or if custody arrangements are unclear. Common verification requests include school records, medical records, or other documents proving a child lived with you for the required time. Respond promptly to any requests—typically within 30 days—to avoid having your credit disallowed.

Future year implications

If your Child Tax Credit was denied or reduced (not just corrected for math errors), you must file Form 8862(SP) with your next year's return to claim child tax credits again. This form helps the IRS verify you're now eligible. Additionally, intentional misrepresentation of Child Tax Credit eligibility can result in a 2-year ban (10 years for fraud) from claiming the credit, plus penalties. Always ensure each claimed child truly meets all requirements before filing.

FAQs

Can I claim the Child Tax Credit if I had no income in 2021?

Yes, if your main home was in the United States for more than half of 2021, you can claim the full Child Tax Credit regardless of income—even with zero earnings. This made the 2021 credit unique, as it was fully refundable without the usual earned income requirement. However, if your main home was outside the United States for most of the year, you need earned income to receive the refundable portion (Additional Child Tax Credit), and the refundable amount is capped at $1,400 per qualifying child.

What if I never received Letter 6419 showing my advance payments?

You can get your advance payment information from two other sources: the Child Tax Credit Update Portal at IRS.gov/CTCportal or your IRS Online Account at IRS.gov. Both require you to create an ID.me account and verify your identity. If you're married filing jointly, both spouses need to access their own information and add the amounts together. If you cannot access online tools, call the IRS at 800-908-4184, though wait times can be long. You must report the correct advance payment total on Schedule 8812, or your return will be delayed.

My child turned 18 in December 2021—do they still qualify?

It depends on the exact date. To qualify for the Child Tax Credit, your child must not have attained age 18 by the end of 2021, meaning they were 17 or younger on December 31, 2021. If your child turned 18 on December 31, 2021, or earlier, they don't qualify for the Child Tax Credit but may qualify you for the $500 Credit for Other Dependents instead. If they turned 18 on January 1, 2022, or later, they were still 17 on December 31, 2021, and qualify for the full Child Tax Credit.

What happens if my ex-spouse and I both claim the same child?

The IRS will eventually reject one claim and may require both of you to provide documentation proving where the child lived. Generally, the parent with whom the child lived for more nights during the year has the right to claim the child. If the child lived with each parent exactly the same number of nights, the parent with the higher adjusted gross income can claim the child. The custodial parent can choose to release their right to claim the child by signing Form 8332 and giving it to the noncustodial parent to attach to their return. To avoid delays and potential penalties, discuss with your ex-spouse before filing and consider alternating years if appropriate.

I moved during 2021—does my residency count as "more than half the year"?

Your main home location is based on where you physically lived, not your mailing address or legal residence. If you moved between the 50 states or within the District of Columbia, and the total time living in U.S. locations exceeds half the year (more than 183 days in 2021), you meet the main home requirement for full refundability. Time temporarily away for vacation, medical care, education, or military service counts as time in your main home. If you moved from abroad to the U.S. or vice versa, add up all days physically present in the 50 states or D.C.—it doesn't need to be continuous.

Can I file Schedule 8812 electronically, or must I mail it?

You can and should file Schedule 8812 electronically along with your Form 1040(SP). All major tax software packages support Spanish-language forms, or you can use IRS Free File if your income is below the threshold (typically around $73,000 for 2021). Electronic filing is faster, more accurate (software does the math), and allows direct deposit of refunds. The IRS processes e-filed returns much quicker than paper returns. If you must file on paper, mail Schedule 8812 with your Form 1040(SP) to the address listed in the Form 1040 instructions for your state—don't send them separately.

How long do I have to file if I missed the 2021 deadline?

You generally have three years from the original due date to file and claim a refund. For most 2021 returns, this means you have until April 18, 2025, to file and claim your Child Tax Credit refund (including any advance payments you didn't receive). After this date, you forfeit the refund—though you should still file if you received advance payments to avoid repayment obligations. There's no penalty for filing late if you're owed a refund, but if you owe taxes, penalties and interest accumulate from the original due date. File as soon as possible regardless of how late you are.

All information in this guide comes from official IRS sources, including the Instructions for Schedule 8812 (2021), IRS FAQs on the 2021 Child Tax Credit, and IRS.gov guidance pages. For the most current information and forms, visit IRS.gov/Schedule8812SP.

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