Schedule 8812: Credits for Qualifying Children and Other Dependents (2022)
What Schedule 8812 Is For
Schedule 8812 is the IRS form you attach to your main tax return (Form 1040, 1040-SR, or 1040-NR) to calculate three different tax benefits for families with children or other dependents. Think of it as a worksheet that helps you figure out exactly how much money you can save or get back on your taxes.
The form calculates three distinct credits. The Child Tax Credit (CTC) reduces your tax bill by up to $2,000 for each qualifying child under age 17. The Additional Child Tax Credit (ACTC) is the refundable portion of the CTC, meaning you can get up to $1,500 back per child even if you don't owe any taxes—but only if you earned at least $2,500 during the year. Finally, the Credit for Other Dependents (ODC) provides up to $500 for dependents who don't qualify for the child tax credit, such as children age 17 or older, elderly parents you support, or other qualifying relatives.
For tax year 2022, these credits returned to their pre-pandemic levels after the temporary enhancements from 2021 expired. No advance payments were issued in 2022, making the filing process more straightforward than the previous year. The credits begin to phase out (gradually decrease) if your modified adjusted gross income exceeds $200,000 for single filers or $400,000 for married couples filing jointly.
When You’d Use Schedule 8812
You file Schedule 8812 with your original tax return if you're claiming any of these credits for qualifying children or dependents. Most taxpayers file this form by the standard April deadline (or October 15 if you filed for an extension). The form is completed after you've worked through the main sections of your Form 1040 but before calculating your final tax or refund amount.
For amended returns, you'll use Schedule 8812 along with Form 1040-X (Amended U.S. Individual Income Tax Return) if you discover you were eligible for these credits but didn't claim them on your original return, or if you made errors in calculating them. You generally have three years from the original filing deadline to amend your return and claim credits you missed. However, there's an important catch: if you or your spouse didn't have a Social Security number or Individual Taxpayer Identification Number issued by the due date of your original return, you cannot claim these credits on an amended return—even if you obtain the identification number later.
Late filers who missed the original deadline should still file as soon as possible and include Schedule 8812 with their return. Even if you owe penalties for filing late, you may still receive these credits. If you're only claiming refundable credits like the Additional Child Tax Credit and don't owe any taxes, you won't face penalties for late filing.
Key Rules or Details for 2022
Qualifying for the Child Tax Credit and Additional Child Tax Credit
Understanding who qualifies is essential. For the Child Tax Credit and Additional Child Tax Credit, your child must be under age 17 on December 31, 2022—if they turned 17 on or before that date, they don't qualify for these credits (though they might qualify for the Credit for Other Dependents). The child must have a Social Security number that is valid for employment, issued before the due date of your tax return. An Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN) won't work for the child tax credit—only for the Credit for Other Dependents.
The child must be related to you in specific ways: your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-sibling, or a descendant of any of these (such as a grandchild, niece, or nephew). They must have lived with you for more than half the year, be a U.S. citizen or resident alien, be claimed as your dependent, and not have provided more than half of their own financial support during the year.
Rules for the Credit for Other Dependents
The Credit for Other Dependents has more flexible age requirements but stricter identification rules. The dependent can be any age but must have an SSN, ITIN, or ATIN issued by your return's due date. They must be claimed as your dependent, be a U.S. citizen or resident alien, and cannot be used to claim the Child Tax Credit.
Income Limits, Identification, and Disallowance Rules
Income limits matter significantly. The credits start phasing out when your modified adjusted gross income exceeds the thresholds mentioned earlier. For higher earners, this could reduce your credit substantially or eliminate it entirely. You cannot check both the "child tax credit" and "credit for other dependents" boxes for the same person—it's one or the other.
If you file Form 2555 (claiming foreign earned income exclusion), you're completely ineligible for the Additional Child Tax Credit. Similarly, if your CTC or ODC was previously denied or reduced for reasons other than simple math errors, you'll need to file Form 8862 (Information to Claim Certain Credits After Disallowance) with your return to claim the credits again.
Step-by-Step (High Level)
The form has three main parts, and you'll work through them sequentially.
Part I: Calculating CTC and ODC
Part I calculates your Child Tax Credit and Credit for Other Dependents. Start by counting how many qualifying children under age 17 you have—each one gets you $2,000 initially. Then count dependents who qualify for the Credit for Other Dependents—each gets you $500. Multiply these numbers accordingly and add them together.
Next, you'll determine your modified adjusted gross income and apply the income phase-out if you exceed the thresholds. This section also requires you to complete Credit Limit Worksheet A (included in the instructions) to figure out how much of your credits can be applied against your actual tax liability. The nonrefundable portion of your credit can only reduce your taxes to zero—it won't create a refund by itself.
Part II-A: Additional Child Tax Credit for Most Filers
Part II-A calculates the Additional Child Tax Credit for all filers. You'll only complete this section if you had qualifying children and the amount in Part I shows you could benefit from additional credit. This is where you figure out if you can get money back even after your tax liability reaches zero. You'll need to know your earned income for the year—this includes wages, salaries, tips, and net self-employment earnings, but not investment income, unemployment compensation, or Social Security benefits.
The ACTC calculation multiplies 15% of your earned income over $2,500 by your number of qualifying children, with a maximum of $1,500 per child. If you have nontaxable combat pay, you can choose to include it in earned income to potentially increase your credit.
Part II-B: Special Rules for 3+ Children or Puerto Rico Residents
Part II-B is only for filers with three or more qualifying children or bona fide residents of Puerto Rico. This section provides an alternative calculation that may result in a larger Additional Child Tax Credit based on Social Security and Medicare taxes you paid during the year. You'll compare the amounts from Part II-A and Part II-B and use whichever gives you the larger credit.
Common Mistakes and How to Avoid Them
The most frequent error is incorrect Social Security number reporting. Every SSN must be entered exactly as it appears on the Social Security card, and the name must match precisely. A single transposed digit or misspelled name will cause processing delays or credit denial. Double-check these before filing.
Many parents mistakenly claim children who turned 17 during 2022 for the Child Tax Credit. Remember, the child must be under 17 at the end of the tax year—December 31, 2022. If your child had a birthday in 2022 and turned 17, they only qualify for the Credit for Other Dependents ($500), not the Child Tax Credit ($2,000).
Failing to check the correct box in the dependents section of Form 1040 causes unnecessary complications. You must check either the "Child tax credit" box OR the "Credit for other dependents" box in column 4 for each dependent. Checking both, checking neither, or checking the wrong one will result in processing errors.
Forgetting to attach Schedule 8812 to your return is surprisingly common. The credit cannot be processed if the schedule is missing. If you're e-filing, the software should prevent this error, but paper filers need to verify the schedule is attached before mailing.
Incorrectly calculating earned income trips up many taxpayers, especially those with self-employment income. If you have net earnings from self-employment and used either optional method on Schedule SE, you must use the Earned Income Worksheet in the Schedule 8812 instructions. Don't just copy a number from another form without verifying it matches the Schedule 8812 requirements.
Not understanding the refund delay for ACTC claims leads to unnecessary anxiety. By law, the IRS cannot issue refunds that include the Additional Child Tax Credit or Earned Income Tax Credit before mid-February. This delay applies to your entire refund, not just the portion related to these credits. Plan accordingly and don't panic if your refund arrives later than friends who didn't claim these credits.
What Happens After You File
After you submit your return with Schedule 8812, the IRS processes it and verifies the information you provided. For electronic filers who chose direct deposit, refunds typically arrive within 21 days—unless you claimed the Additional Child Tax Credit, in which case expect your refund by early to mid-March at the earliest due to the legal restrictions on early refund issuance mentioned above.
The IRS may contact you if they find discrepancies or need additional documentation. Common reasons include mismatched Social Security numbers, children who don't meet age or relationship requirements, or income amounts that don't match what employers or other payers reported. If you receive a notice, respond promptly with the requested documentation to avoid delays or credit denial.
Your credit reduces your tax liability dollar-for-dollar. If you owed $3,000 in taxes and qualified for $4,000 in Child Tax Credit, the nonrefundable portion would reduce your tax to zero, and you might receive up to $1,500 per child as a refund through the Additional Child Tax Credit (depending on your earned income and other factors).
If the IRS denies your credit, you'll receive a notice explaining why. Common reasons include the child not meeting the relationship or residency tests, missing or incorrect Social Security numbers, or income exceeding the phase-out thresholds. You have the right to appeal if you disagree with the determination. For future years, if your credit was denied or reduced for any reason other than math or clerical errors, you must file Form 8862 when claiming these credits again to explain why you're now eligible.
Improper claims carry consequences. If the IRS determines you recklessly or intentionally disregarded the rules, you'll be banned from claiming these credits for two years. Fraudulent claims result in a 10-year ban, plus potential penalties and interest. These provisions exist to prevent abuse, so ensure you genuinely qualify before claiming.
FAQs
Can I claim the Child Tax Credit if my child doesn't have a Social Security number?
No. For the Child Tax Credit and Additional Child Tax Credit, your child must have a Social Security number that is valid for employment, issued before the due date of your tax return (including extensions). If your child only has an ITIN or ATIN, they don't qualify for the Child Tax Credit, but 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 yet, attach a copy of the 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 nonrefundable, meaning it can reduce your tax liability to zero but won't create a refund by itself. The Additional Child Tax Credit is the refundable portion—if you qualify, you can receive up to $1,500 per child as a refund even if you owe no taxes. To get the Additional Child Tax Credit, you must have earned at least $2,500 during the year. The ACTC is calculated as 15% of your earned income over $2,500, up to $1,500 per qualifying child.
My child turned 17 in December 2022. Can I still claim them for the Child Tax Credit?
Unfortunately, no. The law requires your child to be under age 17 at the end of the tax year—December 31, 2022. If your child was 17 on that date, they don't qualify for the Child Tax Credit or Additional Child Tax Credit. However, they may qualify for the Credit for Other Dependents, which provides up to $500 if they meet all other dependency requirements and have a valid taxpayer identification number.
What happens if both parents try to claim the same child?
Only one taxpayer can claim a child for the Child Tax Credit in any given year. If both parents file claiming the same child, the IRS will apply tiebreaker rules based on who the child lived with longest during the year, who has the higher adjusted gross income, and other factors. This situation often requires documentation and can significantly delay both returns. Parents should agree in advance who will claim the child, especially in divorce or separation situations where custody arrangements may create confusion.
Will claiming the Additional Child Tax Credit affect my eligibility for other government benefits?
No. Federal law specifically protects ACTC refunds from being counted as income when determining eligibility for federal assistance programs like Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), or SNAP (food stamps). Additionally, the refund cannot be counted as a resource for at least 12 months after you receive it. State and local programs funded with federal dollars must follow the same rules, though you should verify with your local benefits coordinator if you have concerns.
I forgot to claim the Child Tax Credit on my original return. Can I still get it?
Yes, you can file an amended return using Form 1040-X and include Schedule 8812. You generally have three years from the original filing deadline to amend and claim credits you missed. However, if you or your spouse didn't have a required Social Security number or ITIN issued by the due date of your original return, you cannot claim the credits on an amended return, even if you later obtain the identification number. When amending, carefully follow the Form 1040-X instructions to show the original amounts, the changes you're making, and the corrected amounts.
Do I need to complete the entire Schedule 8812 if I'm only claiming the Credit for Other Dependents?
You'll complete Part I of Schedule 8812, which calculates both the Child Tax Credit and Credit for Other Dependents. If you're only claiming the ODC and not the CTC, you won't have any qualifying children under 17, so those lines will be zero. You can skip Parts II-A and II-B entirely because those sections only apply to the Additional Child Tax Credit, which requires qualifying children. Simply complete Part I, attach the schedule to your Form 1040, and you're done.
Sources: All information in this guide comes from official IRS publications, specifically the 2022 Instructions for Schedule 8812, About Schedule 8812, and Child Tax Credit information pages on IRS.gov.
