Schedule 8812 (Form 1040-SP) - Credits for Qualifying Children and Other Dependents (2022)

Schedule 8812, known in Spanish as ""Anexo 8812 - Créditos por Hijos Calificados y Otros Dependientes,"" is a tax form that helps you claim money-saving tax credits when you have children or other dependents. This schedule calculates three different credits: the Child Tax Credit (CTC), the Credit for Other Dependents (ODC), and the Additional Child Tax Credit (ACTC). Think of these credits as direct reductions to your tax bill—or even money the IRS sends you if you qualify for the refundable portion. The form attaches to your main tax return (Form 1040-SP, 1040-SR-SP, or 1040-NR-SP) and walks you through a series of calculations to determine exactly how much you can claim based on your family situation and income level.

The Child Tax Credit provides up to $2,000 for each qualifying child under age 17, while the Credit for Other Dependents offers $500 for dependents who don't meet the stricter requirements for the CTC—such as older children or elderly parents you support. The Additional Child Tax Credit is the refundable portion, meaning that even if you don't owe any taxes, you might still receive up to $1,500 per qualifying child as a refund check. These credits can make a substantial difference in your tax outcome, potentially turning a tax bill into a refund. Source

When You'd Use Schedule 8812 (Including Late or Amended Returns)

You'll use Schedule 8812 whenever you're claiming a child or dependent on your 2022 tax return and believe you qualify for these credits. Most taxpayers complete this schedule as part of their original tax filing, typically due by April 15, 2023 (or October 15, 2023, with an extension). However, if you discover later that you were eligible for these credits but didn't claim them initially, you can file an amended return using Form 1040-X along with Schedule 8812 to claim what you're owed—as long as you file within three years from the original return due date or within two years from when you paid the tax, whichever is later.

Important timing considerations apply to your eligibility. You, your spouse, and your qualifying children must all have valid taxpayer identification numbers (Social Security Numbers or Individual Taxpayer Identification Numbers) issued on or before the due date of your return, including extensions. If you're applying for an ITIN and receive it as a result of your application submitted by the return deadline, the IRS considers it as issued on time. For the Additional Child Tax Credit specifically, the IRS cannot issue refunds before mid-February following the tax year, so even if you file early, expect to wait for any ACTC refund. Source

Key Rules and Requirements

Several strict requirements determine your eligibility for these credits. For the Child Tax Credit, your child must be under age 17 at the end of 2022, be your dependent, be a U.S. citizen, national, or resident alien, and have a valid Social Security Number issued before your return's due date. The child must also meet the relationship, residency, age, and support tests outlined in the Form 1040 instructions. Adopted children always qualify as your own children for tax purposes.

The Credit for Other Dependents has more flexible requirements but still demands that the dependent be claimed on your return, have a valid taxpayer identification number (TIN), and be a U.S. citizen, national, or resident alien. This credit typically applies to children age 17 or older, elderly parents, or other qualifying relatives you support. Crucially, you cannot use the same person for both the CTC and ODC—you must choose one or the other.

Income limits can reduce or eliminate your credits. The credits begin to phase out when your modified adjusted gross income exceeds $200,000 (or $400,000 for married filing jointly). For every $1,000 over these thresholds, your total credits decrease by $50. Additionally, your credits cannot exceed your actual tax liability unless you qualify for the Additional Child Tax Credit, which is refundable. Bona fide residents of Puerto Rico have special rules and may be eligible for the ACTC with at least one qualifying child, whereas previously three or more were required. Source

Step-by-Step Guide (High Level)

The process unfolds in three main parts on Schedule 8812. Part I calculates your basic Child Tax Credit and Credit for Other Dependents. You'll start by entering your modified adjusted gross income from your Form 1040-SP, then count how many qualifying children under 17 you have with valid Social Security Numbers (multiply by $2,000) and how many other dependents you have (multiply by $500). After combining these amounts, you'll reduce the total based on your income level if it exceeds the thresholds mentioned earlier. The result is your nonrefundable credit, which reduces your tax bill dollar-for-dollar but cannot create a refund by itself.

If you still have unused credit after Part I—meaning the credit amount exceeded your tax liability—you move to Parts II-A and II-B to calculate the Additional Child Tax Credit. Part II-A requires you to calculate your ""earned income,"" which includes wages, self-employment income, and nontaxable combat pay. You'll subtract $2,500 from this earned income and multiply the result by 15% to determine one potential ACTC amount. Part II-B applies only to certain filers who have three or more qualifying children or are bona fide residents of Puerto Rico. This section uses your withheld Social Security and Medicare taxes to calculate an alternative ACTC amount. The form then determines which calculation method gives you the larger refundable credit. Source

Common Mistakes and How to Avoid Them

One of the most frequent errors involves taxpayer identification numbers. Make sure every person you're claiming—including yourself, your spouse, and all dependents—has a valid TIN issued by the return deadline. For qualifying children eligible for the CTC and ACTC, only a Social Security Number valid for employment will work; an ITIN won't suffice for these credits. However, an ITIN is acceptable for the Credit for Other Dependents. Double-check that you've marked the correct box in column 4 of your Form 1040-SP's Dependents section—never check both the ""Child Tax Credit"" and ""Credit for Other Dependents"" boxes for the same person.

Another common pitfall is miscalculating earned income on line 18a of Part II-A. If you're self-employed, have farm income, or use optional methods to calculate self-employment income, you must use the Earned Income Worksheet provided in the instructions rather than the simpler Earned Income Chart. Failing to do this can result in claiming too much or too little ACTC. Similarly, if your employer withheld Additional Medicare Tax or you paid tier 1 railroad retirement tax, you must use the specialized Additional Medicare Tax and RRTA Tax Worksheet to correctly calculate line 21—simply copying your withholding amounts from your W-2 won't be accurate.

Be aware that if you previously claimed these credits improperly and the IRS denied or reduced them for reasons other than mathematical errors, you typically must attach Form 8862 to your current return when claiming the credits again, unless an exception applies. Intentional disregard of the rules can result in being banned from claiming these credits for two years; fraud carries a ten-year ban plus penalties. Source

What Happens After You File

Once you submit your return with Schedule 8812, the IRS processes it through their system, typically within 21 days for electronically filed returns. If you claimed only the nonrefundable Child Tax Credit or Credit for Other Dependents, these credits reduce your tax bill directly, and you'll either owe less or receive a larger refund. If you claimed the Additional Child Tax Credit, remember that the IRS cannot issue refunds containing ACTC before mid-February of the following year—this delayed timeline applies to your entire refund, not just the ACTC portion. This ""refund freeze"" exists because Congress mandated additional verification time for this particular credit.

The IRS may contact you if they need clarification or additional documentation to verify your claims. Respond promptly to any notices to avoid delays. If your claim is denied or reduced, you'll receive an explanation of why and information about your appeal rights. Any ACTC refund you receive cannot be counted as income when determining eligibility for federal assistance programs like Medicaid, TANF, SSI, or SNAP (food stamps), and it cannot be counted as a resource for at least 12 months after you receive it, protecting your access to these vital benefits. Source

FAQs

My child turned 17 on December 30, 2022. Can I still claim the Child Tax Credit for them?

Unfortunately, no. To qualify for the Child Tax Credit, your child must be under age 17 at the end of the tax year. Since your child was 17 on December 31, 2022, they don't meet the age requirement. However, if they otherwise qualify as your dependent and are a U.S. citizen, national, or resident alien with a valid TIN, you can claim the $500 Credit for Other Dependents instead.

What's the difference between the Child Tax Credit and the Additional Child Tax Credit?

The Child Tax Credit (CTC) is a nonrefundable credit, meaning it can only reduce your tax bill to zero but cannot result in a refund by itself. The Additional Child Tax Credit (ACTC) is the refundable portion—if your CTC exceeds your tax liability, you may receive up to $1,500 per qualifying child as an actual refund check, even if you owe no taxes. You must complete Parts II-A and II-B of Schedule 8812 to claim the ACTC.

Can I claim these credits if my child has an ITIN instead of a Social Security Number?

For the Child Tax Credit and Additional Child Tax Credit, no—your child must have a Social Security Number that's valid for employment and issued by your return's due date. However, if your child has an ITIN issued by the due date, you can claim the $500 Credit for Other Dependents instead, which accepts any valid taxpayer identification number.

I'm self-employed. How do I calculate my earned income for the Additional Child Tax Credit?

If you have net earnings from self-employment, you must use the Earned Income Worksheet provided in the Schedule 8812 instructions rather than the simplified Earned Income Chart. This worksheet accounts for your self-employment income from Schedule C or F, adjusts for optional calculation methods if you used them, and properly excludes certain amounts like Medicaid waiver payments and retirement plan contributions.

My spouse and I are separated but not divorced. Can we both claim the Child Tax Credit for our children?

Only one person can claim the Child Tax Credit for each child per tax year. If you're married but file separate returns, you need to determine which parent claims each child as a dependent according to the IRS tiebreaker rules (typically the custodial parent—the one the child lived with for the greater part of the year). Whoever claims the child as a dependent can claim the associated credits. You cannot split credits for the same child between two returns.

Will claiming the Additional Child Tax Credit affect my eligibility for government assistance programs?

No. Federal law specifically protects ACTC refunds from being counted as income when determining eligibility for federal benefits programs like Medicaid, TANF, SSI, and SNAP. Additionally, the refund cannot be counted as a resource for at least 12 months after you receive it. However, it's wise to inform your local benefits coordinator about your refund to ensure proper handling.

I missed claiming these credits on my original 2022 return. Can I still get them?

Yes. You can file an amended return using Form 1040-X and include Schedule 8812 to claim the credits you missed. You generally have three years from the original filing deadline (or two years from when you paid the tax, whichever is later) to file an amended return claiming a refund. For 2022 returns, this typically means you have until April 15, 2026, to file an amended return and claim these valuable credits. Make sure all required identification numbers were issued by the original return deadline to qualify.

All information sourced from official IRS publications for tax year 2022:

• 2022 Instructions for Schedule 8812 (Form 1040-SP) (Spanish)
• 2022 Schedule 8812 (Form 1040-SP) (Spanish)
• 2022 Instructions for Schedule 8812 (Form 1040) (English)

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