IRS Schedule 8812 (Form 1040) Checklist For Tax Year 2022
Unique Aspects of 2022 Form 8812
The 2022 Schedule 8812 reverts to the expanded 2021 ARPA Child Tax Credit provisions: the qualifying child age limitation returns to under age 17 (not age 18), the Additional Child Tax Credit maximum returns to $1,500 per child (not the expanded amounts), and no advance payment reconciliation is required, as monthly distributions have ended.
Year-Specific Programs Applicable to 2022 Form 8812
For 2022, Schedule 8812 applies permanent income thresholds established under the TCJA: a $200,000 modified adjusted gross income phaseout for single and head-of-household filers, and $400,000 for married filing jointly. Publication 972 (Child Tax Credit) is obsolete for 2022; Schedule 8812 is the sole source document for figuring and reporting child tax credits and credit for other dependents.
Ten-Step 2022 Compliance Checklist
Step 1: Verify Taxpayer Identification Requirements
Confirm you or your spouse (if filing jointly) possesses a Social Security Number (SSN) issued on or before the due date of your 2022 return, including extensions. A Social Security number (not ITIN) is required for the taxpayer to qualify for the Child Tax Credit. The Credit for Other Dependents allows ITIN, but the CTC requires an SSN for the taxpayer. Without a timely SSN, you cannot claim the Child Tax Credit (CTC) on either original or amended 2022 return.
Step 2: Confirm Each Qualifying Child Has Required SSN
Each qualifying child must have a valid-for-employment SSN issued on or before the 2022 return due date (including extensions). If your qualifying child was born and died in 2022 without an SSN, attach a copy of the birth certificate, death certificate, or hospital records proving birth alive.
Step 3: Determine Qualifying Child Status (Age and Dependency)
Verify that each child claimed is your dependent, under age 17 at the end of 2022, meets the relationship test (son, daughter, stepchild, adopted child, eligible foster child, descendant, sibling, or sibling descendant), and lived with you more than half of 2022. Enter the number of such children on line 4; multiply by $2,000 and enter on line 5.
Step 4: Identify Other Dependents (Not Qualifying Children)
Count dependents age 17 or older at the end of 2022, or qualifying children without a required SSN, excluding yourself, spouse, and non-U.S. citizens, nationals, or resident aliens. Enter count on line 6; multiply by $500 and enter on line 7.
Step 5: Calculate Tentative Credit Before Income Phase-Out
Add line 5 (child tax credit) and line 7 (other dependent credit); enter total on line 8. This represents your tentative combined credits before any income-based reduction.
Step 6: Apply Modified AGI Phase-Out Calculation
Enter your modified adjusted gross income (AGI plus excluded foreign earned income, Puerto Rico income, and American Samoa income) on line 3. Subtract threshold amount (line 9: $400,000 for married filing jointly; $200,000 for all other statuses) from line 3 if the result exceeds zero and is not a multiple of $1,000, round up to the next $1,000 multiple. Then, multiply by 5% (0.05) and enter the result on line 11.
Step 7: Determine Eligibility to Claim Any Credit
If line 8 does not exceed line 11, you cannot claim Child Tax Credit, Other Dependent Credit, or Additional Child Tax Credit; enter -0- on lines 14 and 27 and stop. If line 8 exceeds line 11, subtract line 11 from line 8 and enter on line 12 before proceeding.
Step 8: Complete Credit Limit Worksheet A (Required for All Filers)
Gather Form 1040, 1040-SR, or 1040-NR line 18 (total tax), Schedule 3 credits (lines 1, 2, 3, 4, 6d, 6e, 6f, 6l), and Form 5695 line 30 (energy credit). Add applicable amounts to line 18; subtract from line 18 to derive tentative credit limit on Worksheet A, line 3. Enter the final Credit Limit Worksheet A result on Schedule 8812 line 13.
Step 9: Claim Additional Child Tax Credit (ACTC) if Eligible (Part II-A)
If line 12 exceeds line 14, complete Part II-A; do NOT claim if you filed Form 2555 (foreign earned income). Subtract line 14 from line 12 and enter on line 16a. Multiply the number of qualifying children under 17 (from line 4) by $1,500 maximum and enter on line 16b. Enter earned income from line 18a (must exceed $2,500 to generate refundable credit); if earned income exceeds $2,500, subtract $2,500 and multiply excess by 15% (0.15) on line 20.
Step 10: Attach Schedule 8812 to Form 1040 (or 1040-SR/1040-NR) and Sign
Complete all required sections of Schedule 8812 (Part I mandatory for all; Part II-A if ACTC eligible; Part II-B for certain filers with three or more qualifying children and bona fide Puerto Rico residency). Attach completed Schedule 8812 to your 2022 Form 1040, 1040-SR, or 1040-NR before signing and dating the return. Transfer line 14 amount to Form 1040 line 19 and line 27 (Part II-C ACTC) to Form 1040 line 28.
Form-Specific Limitations for 2022
Nonresidents filing Form 1040-NR and bona fide residents of Puerto Rico or American Samoa must include excluded Puerto Rico or American Samoa income on lines 2a and 2c, respectively; standard residents cannot claim any ACTC if Form 2555 (foreign earned income) is filed. Schedule 8812 applies only to individual income tax returns (Forms 1040, 1040-SR, 1040-NR); it does not apply to corporate, partnership, estate, or trust returns.
2022 Changes: Line and Instruction Redesigns
Line 4 Revision: 2022 instructions specify “Number of qualifying children under age 17 with required social security number.” Prior versions (2021) included children under the age of 18 due to a temporary expansion under the American Rescue Plan Act (ARPA). 2022 reinstates the permanent age cutoff of under 17 at the end of the tax year.
Line 16b Maximum: 2022 Additional Child Tax Credit instructions confirm “$1,500” maximum per qualifying child, reverting from the 2021 expanded $3,000–$3,600 ranges under ARPA. 2022 restores the original statute limit.
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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.
