Schedule 8812: Credits for Qualifying Children and Other Dependents (2024)
What Schedule 8812 Is For
Schedule 8812 is the IRS form you attach to your Form 1040, 1040-SR, or 1040-NR to claim tax credits for your children and other dependents. This schedule helps you calculate three distinct credits that can significantly reduce your tax bill or increase your refund: the Child Tax Credit (CTC), the Additional Child Tax Credit (ACTC), and the Credit for Other Dependents (ODC).
The Child Tax Credit is worth up to $2,000 per qualifying child under age 17 and serves as a dollar-for-dollar reduction of the taxes you owe. If the credit exceeds your tax liability, you may qualify for the Additional Child Tax Credit, which can refund up to $1,700 per qualifying child even if you owe no taxes. The Credit for Other Dependents provides up to $500 for dependents who don't qualify for the child credits, such as children age 17 or older, elderly parents, or other qualifying relatives living with you.
Think of Schedule 8812 as your gateway to valuable family tax benefits. The form walks you through determining which dependents qualify for which credits, applies income phase-out rules if your earnings are high, and calculates whether you're eligible for a refund through the Additional Child Tax Credit based on your earned income. For tax year 2024, the maximum Additional Child Tax Credit increased to $1,700 per qualifying child, providing enhanced support for working families.
When You’d Use Schedule 8812 (Including Late or Amended Returns)
You must file Schedule 8812 with your original tax return if you're claiming any of these credits for qualifying children or other dependents. The deadline for 2024 tax returns is April 15, 2025, unless you file for an extension, which gives you until October 15, 2025.
Timing matters critically for Schedule 8812 because of strict taxpayer identification number requirements. Both you and your qualifying dependents must have valid Social Security numbers (SSNs) or Individual Taxpayer Identification Numbers (ITINs) issued on or before your return's due date, including extensions. If you miss this deadline and obtain the required identification number afterward, you cannot claim these credits retroactively—not on your original return, and not on an amended return using Form 1040-X. This is an absolute bar that cannot be overcome later, making it essential to secure all necessary documentation before filing.
If you need to amend your return for other reasons—such as correcting the number of qualifying children, fixing income calculations, or addressing other errors—you can file Form 1040-X along with a revised Schedule 8812. However, if your Child Tax Credit, Additional Child Tax Credit, or Credit for Other Dependents was previously denied or reduced for any reason other than a simple math error, you must also attach Form 8862 (Information To Claim Certain Credits After Disallowance) when claiming the credits again. There are limited exceptions to this requirement, detailed in the Form 8862 instructions.
Late filers face the same identification number deadline: if you file after the original due date (even with an extension), your dependents must have had valid taxpayer identification numbers by the original or extended deadline to qualify for these credits.
Key Rules or Details for 2024
Child Tax Credit and Additional Child Tax Credit Eligibility
Understanding who qualifies for each credit is fundamental to correctly completing Schedule 8812. For the Child Tax Credit and Additional Child Tax Credit, your child must meet several conditions simultaneously. The child must be under age 17 at the end of 2024—meaning if your child turns 17 on December 31, 2024, they don't qualify. They must be your son, daughter, stepchild, eligible foster child, sibling, or descendant of any of these (like a grandchild or niece). The child must be a U.S. citizen, U.S. national, or resident alien, must live with you for more than half the year, must not provide more than half their own financial support, and must be claimed as your dependent.
SSN Requirement for CTC and ACTC
Critically, for the Child Tax Credit and Additional Child Tax Credit, the child must have a Social Security number that is valid for employment and issued before your return's due date. An Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN) does not satisfy this requirement for child tax credits. However, if your child has an ITIN or ATIN but doesn't meet the stricter SSN requirement, you may still claim the $500 Credit for Other Dependents for that child.
Credit for Other Dependents (ODC)
The Credit for Other Dependents has broader eligibility. This $500 credit applies to dependents who can't be used for the Child Tax Credit, including children age 17 or older, elderly parents, adult disabled dependents, or other qualifying relatives. The dependent must be claimed on your return, must be a U.S. citizen, U.S. national, or resident alien, and must have a valid taxpayer identification number (SSN, ITIN, or ATIN) issued by your return's due date. You cannot claim both the Child Tax Credit and Credit for Other Dependents for the same person—you must choose one.
Income Limits and Phaseouts
Income limits affect both credits. The credits begin to phase out when your modified adjusted gross income exceeds $200,000 for single filers or $400,000 for married couples filing jointly. Modified AGI for these credits is calculated on line 3 of Schedule 8812 and generally equals your regular adjusted gross income with certain foreign income adjustments. The credit reduces by $50 for every $1,000 of income above these thresholds.
Additional Child Tax Credit Rules
For the Additional Child Tax Credit—the refundable portion—you must have earned income of at least $2,500 to qualify. Earned income includes wages, salaries, tips, self-employment income, and certain disability benefits. The credit is calculated as 15 percent of your earned income above $2,500, up to the maximum of $1,700 per qualifying child. If you have three or more qualifying children, you may calculate the Additional Child Tax Credit using an alternative method based on your Social Security and Medicare taxes paid.
Step-by-Step (High Level)
Completing Schedule 8812 follows a logical progression through three main sections. Begin by identifying your qualifying children and other dependents on your Form 1040, where you'll check specific boxes in the dependents section indicating whether each person qualifies for the Child Tax Credit or Credit for Other Dependents. Count these checkmarks carefully—they become the foundation for your Schedule 8812 calculations.
Part I – Figure Your Nonrefundable Credits
Part I of Schedule 8812 calculates your initial credit amounts. You multiply the number of qualifying children by $2,000 and the number of other dependents by $500, then add these together for your total potential credit. Next, you determine your modified adjusted gross income and apply the phase-out reduction if your income exceeds the thresholds. You'll also work through Credit Limit Worksheet A (and possibly Worksheet B if you claim certain other credits) to determine how much of your credit can offset your actual tax liability. The result is your nonrefundable credit amount, which directly reduces your tax owed.
Part II-A – Calculate the Additional Child Tax Credit
If your Child Tax Credit from Part I exceeds your tax liability, you move to Part II-A to calculate your Additional Child Tax Credit—the amount you can receive as a refund. Line 15 offers an option to decline this refundable credit if you prefer not to claim it, which you might do if claiming it would create unexpected complications with other benefits. Most filers skip this box and proceed to calculate their refund. You'll determine your earned income using either the Earned Income Chart or Earned Income Worksheet, add any nontaxable combat pay, and calculate 15 percent of your earned income above $2,500. This calculation determines your basic Additional Child Tax Credit amount.
Part II-B – Alternative Calculation for 3+ Children / Puerto Rico
Part II-B provides an alternative calculation method if you have three or more qualifying children or are a bona fide resident of Puerto Rico. This method bases your Additional Child Tax Credit on Social Security and Medicare taxes you paid rather than on earned income. You compare the amounts from both methods and claim whichever gives you the larger credit. The higher of these calculations becomes your Additional Child Tax Credit, which you enter on Schedule 3 of your Form 1040 and ultimately receive as part of your tax refund.
Common Mistakes and How to Avoid Them
Identification Number Timing Errors
The most consequential error taxpayers make involves taxpayer identification numbers. Many filers assume they can obtain a Social Security number or ITIN after filing and amend their return, but this doesn't work with Schedule 8812. You must ensure every person involved—yourself, your spouse if filing jointly, and all qualifying dependents—has the appropriate identification number issued on or before your return's due date, including extensions. Apply for missing numbers well in advance; Social Security numbers can take several weeks to arrive. If you're in the adoption process and your child doesn't yet have an SSN, file for an Adoption Taxpayer Identification Number promptly.
Double-Claiming CTC and ODC for the Same Dependent
Another frequent mistake is claiming the same child for both the Child Tax Credit and Credit for Other Dependents. The IRS explicitly prohibits this—you must choose one credit per dependent. Parents sometimes attempt this when they're unsure which credit applies, but claiming both triggers automatic rejection and processing delays. If your child turns 17 during 2024, they only qualify for the Credit for Other Dependents, not the Child Tax Credit, regardless of what month their birthday falls in.
Age Calculation Errors
Age calculation errors create unnecessary denials. A child who is 17 years old on December 31, 2024, does not qualify for the Child Tax Credit, even if they were 16 for eleven months of the year. The IRS looks solely at age on the last day of the tax year. Carefully check birth dates before claiming credits.
Custody and Form 8332 Problems
Custody situations generate significant confusion. Noncustodial parents can claim these credits only if they properly obtain Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent) signed by the custodial parent. Both parents cannot claim the same child—this triggers an IRS inquiry and delays refunds for both parties. If you're divorced or separated, communicate clearly about who will claim which children to avoid these conflicts.
Miscalculating Earned Income for ACTC
Earned income miscalculations affect the Additional Child Tax Credit. Many taxpayers incorrectly include unemployment benefits, Social Security retirement benefits, investment income, or pension distributions as earned income. Only wages, self-employment income, and certain disability benefits count. Use the Earned Income Chart or Earned Income Worksheet in the instructions carefully, and don't simply copy your total income from Form 1040.
Missing Form 8862 After Prior Denial
Filing without required backup forms causes problems. If you previously had one of these credits denied or reduced, failing to attach Form 8862 will result in automatic rejection of your credit claim. Keep records of prior year IRS correspondence so you know whether Form 8862 is required.
What Happens After You File
The IRS processes Schedule 8812 differently depending on which credits you claim. If you only claim the nonrefundable Child Tax Credit or Credit for Other Dependents, your return processes on the normal schedule—typically within 21 days if filed electronically, or six to eight weeks if filed by mail.
However, if you claim the Additional Child Tax Credit, federal law requires the IRS to hold your entire refund until mid-February. This doesn't mean just the refundable credit portion—your entire refund, including withholding and other credits, cannot be issued before mid-February 2025 for 2024 tax returns. This delay allows the IRS additional time to verify eligibility and combat fraud. Don't worry if you file in January and don't immediately see your refund status update on the ""Where's My Refund?"" tool; this is expected for ACTC claims.
Once the IRS processes your return and Schedule 8812, your refund will include any Additional Child Tax Credit amount you qualified for, along with your other refunds. The IRS issues most refunds via direct deposit within 21 days after mid-February for ACTC filers. If you chose to receive a paper check, add several additional weeks to this timeframe.
An important benefit for families receiving public assistance: any refund you receive from the Additional Child Tax Credit cannot be counted as income when determining your eligibility for federal programs like Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), or Supplemental Nutrition Assistance Program (SNAP) benefits. Additionally, the refund cannot be counted as a resource for at least 12 months after you receive it. This protection means claiming these tax credits won't jeopardize your other benefits.
If the IRS identifies issues with your Schedule 8812, they'll send you a notice explaining the problem. Common issues include missing Form 8862, invalid taxpayer identification numbers, or mathematical errors. Respond promptly to any IRS correspondence, providing requested documentation to avoid claim denial.
Be aware that claiming these credits improperly carries serious consequences. If the IRS determines you erroneously claimed credits due to reckless or intentional disregard of the rules, you'll be banned from claiming these credits for two years, even if you subsequently become eligible. If the error was fraudulent, the ban extends to ten years, plus potential penalties and interest. Take accuracy seriously and seek professional help if you're unsure about your eligibility.
FAQs
Can I claim the Child Tax Credit if my child has an Individual Taxpayer Identification Number (ITIN) instead of a Social Security number?
No, your child must have a Social Security number that is valid for employment to qualify for the Child Tax Credit or Additional Child Tax Credit. An ITIN doesn't satisfy this requirement. However, if your child has an ITIN and meets the other dependency tests, you can claim the $500 Credit for Other Dependents for that child. This situation often arises with children who are U.S. residents but whose immigration status doesn't allow them to obtain an SSN.
What happens if my child turns 17 during 2024—can I still claim the Child Tax Credit?
Your child must be under age 17 on December 31, 2024, to qualify for the Child Tax Credit. If they turn 17 at any point during 2024, even on December 31, they don't qualify for the $2,000 Child Tax Credit. However, you can claim the $500 Credit for Other Dependents for them if they meet the qualification requirements for that credit and are claimed as your dependent.
My ex-spouse and I share custody. Who gets to claim the Child Tax Credit?
Generally, the custodial parent—the one the child lived with for the greater part of the year—claims the child for tax purposes. However, the custodial parent can release this right to the noncustodial parent by signing Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent). If Form 8332 is properly executed and attached to the noncustodial parent's return, that parent can claim the Child Tax Credit. Both parents cannot claim the same child—this creates processing problems and delays for both returns.
I received an IRS notice years ago denying my Child Tax Credit. Do I need to do anything special to claim it this year?
Yes, if your Child Tax Credit, Additional Child Tax Credit, or Credit for Other Dependents was denied or reduced in any year after 2015 for reasons other than a simple math or clerical error, you must attach Form 8862 (Information To Claim Certain Credits After Disallowance) to your current return when claiming these credits again. Without Form 8862, the IRS will automatically deny your credit claim. Check the Form 8862 instructions for limited exceptions to this requirement.
Can I claim both the Child Tax Credit and the child and dependent care credit for the same child?
Yes, these are separate credits with different purposes, and you can claim both for the same child if you qualify for each. The child and dependent care credit (claimed on Form 2441) helps offset costs you paid for daycare or other care while you worked, while the Child Tax Credit provides a broader benefit simply for having a qualifying child. Complete both Schedule 8812 and Form 2441 and attach them to your Form 1040.
I don't owe any income tax this year. Can I still benefit from the Child Tax Credit?
Yes, through the Additional Child Tax Credit. Even if you have zero tax liability, you may receive up to $1,700 per qualifying child as a refund if you have at least $2,500 in earned income. This makes the credit especially valuable for lower-income working families. Complete Part II-A of Schedule 8812 to calculate your Additional Child Tax Credit. You may even be able to receive this credit if you don't normally file taxes—it's worth filing just to claim it.
My spouse and I have high income. At what point do we lose these credits?
The Child Tax Credit and Credit for Other Dependents begin to phase out when your modified adjusted gross income exceeds $400,000 for married couples filing jointly or $200,000 for other filing statuses. The credit reduces by $50 for each $1,000 of income above these thresholds. For example, if you're married filing jointly with $420,000 in modified AGI and one qualifying child, your $2,000 Child Tax Credit would reduce by $1,000 (20 times $50), leaving you with a $1,000 credit. At sufficiently high incomes, the credit phases out entirely.
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