Schedule 8812 (Form 1040 Or 1040-SR) Tax Year 2019 Checklist
2019 Schedule 8812 Uniqueness
Schedule 8812 for 2019 requires computation of the Additional Child Tax Credit using the 15% earned income formula with a $2,500 threshold. The 2019 form includes disaster relief provisions that allow the election to use prior-year earned income and maintain the $1,400 per-child limitation, distinguishing it from the enhanced credits in later years and the 2021 advance payments.
Year-Specific Programs for 2019
For the 2019 tax year returns, disaster relief legislation extended an election permitting taxpayers whose main home was located in a federally declared disaster zone to use 2018 earned income if it was greater than the 2019 earned income. No stimulus reconciliation, unemployment exclusion, or above-the-line charitable provisions apply to this form type for the 2019 tax year.
Ten-Step Checklist for 2019 Form 8812
Step 1: Confirm Form 2555 (Foreign Earned Income Exclusion) is NOT Filed
2019 instructions state: “If you file Form 2555, stop here; you cannot claim the additional child tax credit.” Proceeding without this confirmation invalidates the credit.
Step 2: Verify Each Qualifying Child Has a Required Social Security Number
Verify each qualifying child has a Social Security number (SSN) valid for employment and issued before the due date of your 2019 return, including extensions. Children lacking this SSN cannot be claimed for ACTC on the original or amended 2019 return.
Step 3: Complete the Child Tax Credit and Credit for Other Dependents Worksheet
Complete the Child Tax Credit and Credit for Other Dependents Worksheet (found in Form 1040 or 1040-SR instructions, line 13a) and enter the line 8 amount on Schedule 8812, line 1; for Form 1040-NR, use the line 49 worksheet and enter the line 8 amount on Schedule 8812, line 1.
Step 4: Enter Your 2019 Earned Income on Line 6a
Enter your 2019 earned income on line 6a using the Earned Income Chart provided in the 2019 Schedule 8812 instructions. If the main home was in a federally declared disaster zone during 2019, determine whether the 2018 earned income exceeds the 2019 earned income and, if so, make the election. If claiming only ACTC with prior-year earned income election, enter “PYEI” and 2018 earned income amount in the space next to Form 1040 or 1040-SR, line 18b (or Form 1040-NR, line 64). If claiming both EIC and ACTC and electing prior-year earned income for the EIC, enter “PYEI” and 2018 earned income amount on Form 1040 or 1040-SR, line 18a instead.
Step 5: Calculate Line 7 by subtracting $2,500 from Line 6a Earned Income
Calculate line 7 by subtracting $2,500 from line 6a, earned income. If line 6a equals or is less than $2,500, leave line 7 blank and enter -0- on line 8.
Step 6: Multiply Line 7 Amount by 0.15 (15%) and Enter Result on Line 8
Multiply line 7 amount by 0.15 (15%) and enter the result on line 8. If line 8 is zero and you have fewer than three qualifying children, you cannot claim ACTC; if line 4 (number of qualifying children × $1,400) is $4,200 or more, proceed to Part II instead.
Step 7: Count the Number of Qualifying Children Under Age 17
Count the number of qualifying children under age 17 (as of the end of the tax year 2019) with a required SSN. Multiply this number by $1,400 and enter on line 4. If the result is zero, you cannot claim the credit.
Step 8: Complete Part II if You Have Three or More Qualifying Children
If you have three or more qualifying children, complete Part II (line 9 through line 14) to determine whether withholdings and tax calculations produce a larger credit amount; transfer the larger of line 8 or line 13 to line 14, then enter the smaller of line 5 or line 14 on line 15. Otherwise, enter the smaller of line 5 or line 8 on line 15.
Step 9: Enter Schedule 8812, Line 15 Amount on Your Tax Return
Enter Schedule 8812, line 15 amount on Form 1040, line 18b; Form 1040-SR, line 18b; or Form 1040-NR, line 64. Attach the completed Schedule 8812 to your filed return (paper copy). Do not file this schedule separately.
Step 10: Gather and Retain Supporting Documents
Gather and retain supporting documents: (i) all Form(s) W-2 showing wages and taxes withheld; (ii) Social Security cards or proof of SSN issuance for all claimed children; (iii) if using prior-year earned income election, copies of 2018 and 2019 earned income records; (iv) if three or more children, Form(s) W-2 and Schedule 1 and Schedule 2 documentation for income and tax calculations required for Part II. See the IRS Where to File page for Schedule 8812 2019 to locate the correct mailing address for paper returns.
Form-Specific Limitation
Schedule 8812 cannot be used by any taxpayer who files Form 2555 (Foreign Earned Income Exclusion) in the same year, regardless of the number of qualifying children or the level of earned income. Form 8862 (Information to Claim Certain Credits After Disallowance) must be attached to the 2019 return if ACTC, Child Tax Credit, or Credit for Other Dependents was denied or reduced in any prior year for reasons other than math or clerical error.
Line Comparison: Form-Specific Updates for 2019
Line 4 Adjustment: Prior year (2018) wording: Multiply the number of qualifying children by $1,300. The 2019 wording: Multiply the number of qualifying children under 17 by the required SSN by $1,400. Change type: Updated (dollar amount increased from $1,300 to $1,400).
Disaster Relief Provision: Prior year: Standard earned income calculation only. The 2019 wording: Election to use prior-year (2018) earned income if the main home is located in a federally declared disaster zone during 2019, and 2018 earned income exceeds 2019 earned income. Change type: Added (temporary provision).
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
