Form 1040(SP) Schedule 8812: Credits for Qualifying Children and Other Dependents (2022) – A Layman's Guide
What Form 1040(SP) Schedule 8812 Is For
Schedule 8812 (Form 1040(SP)) is the Spanish-language version of the tax form you use to claim valuable tax credits for your children and other dependents. Think of it as the worksheet that helps you calculate three different credits that can reduce your tax bill or increase your refund: the Child Tax Credit (CTC), the Credit for Other Dependents (ODC), and the Additional Child Tax Credit (ACTC).
For the 2022 tax year, the Child Tax Credit returned to its pre-2021 rules, offering up to $2,000 per qualifying child under age 17. The Credit for Other Dependents provides $500 for dependents who don't qualify for the Child Tax Credit—such as older children, elderly parents, or other relatives you support. The Additional Child Tax Credit is the refundable portion of the Child Tax Credit, meaning you can receive up to $1,500 per qualifying child as a refund even if you owe no taxes.
These credits exist to help families offset the costs of raising children and supporting dependents. The Child Tax Credit and Credit for Other Dependents are non-refundable, which means they can reduce your tax liability to zero but won't result in a refund beyond that. However, the Additional Child Tax Credit is refundable, so if your tax bill is already zero, you can still receive money back from the IRS—up to $1,500 per qualifying child with the required Social Security number.
Understanding Schedule 8812 is crucial because it directly impacts your bottom line at tax time. Whether you're supporting young children, caring for aging parents, or helping other family members, these credits can provide significant financial relief—sometimes totaling thousands of dollars for larger families.
When You'd Use This Form (Including Late or Amended Returns)
You'll complete Schedule 8812 whenever you file your original 2022 Form 1040(SP) or Form 1040-SR(SP) and claim qualifying children or other dependents. Most taxpayers who have dependents will use this schedule as part of their annual tax filing, which was due April 18, 2023, for the 2022 tax year.
Late Filing
Late Filing: If you missed the April 2023 deadline, you should still file Schedule 8812 with your late return as soon as possible. While you may face penalties and interest for filing late, you don't lose the right to claim these credits simply because your return is late. The credits can significantly reduce any taxes owed and penalties accrued. However, you generally must file within three years of the original deadline to claim a refund.
Amended Returns
Amended Returns: You would file an amended return using Form 1040-X if you discover errors after filing your original return. Common reasons for amending include discovering you forgot to claim a qualifying child, made calculation errors, or didn't check the correct boxes in the Dependents section. When amending, you'll need to attach a corrected Schedule 8812. One important rule: if the IRS previously denied or reduced your CTC, ACTC, or ODC claim for reasons other than mathematical errors, you must also attach Form 8862(SP) to reclaim these credits, unless specific exceptions apply.
You cannot claim these credits on an amended return if either you or your child didn't have the required taxpayer identification number (TIN) by the original filing deadline (including extensions). The Social Security number requirement is strict—it must be issued before your return's due date, and it must be valid for employment purposes for the Child Tax Credit.
Even if you don't owe taxes, you should file Schedule 8812 if you're eligible for the Additional Child Tax Credit, as this refundable credit means the government will send you money. Many low-to-moderate income families miss out on hundreds or thousands of dollars simply by not filing.
Key Rules and Details for 2022
For the Child Tax Credit, your child must meet all these conditions: be your dependent, be under 17 years old at the end of 2022, have a Social Security number valid for employment issued by the due date of your return (including extensions), be a U.S. citizen, national, or resident alien, and meet the relationship, residency, and support tests for dependents. The credit is $2,000 per qualifying child, but it begins to phase out when your modified adjusted gross income exceeds $200,000 ($400,000 if married filing jointly).
For the Credit for Other Dependents, the person must be your dependent who doesn't qualify for the Child Tax Credit—typically because they're age 17 or older, or they have an Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN) instead of a Social Security number. They must be a U.S. citizen, national, or resident alien. The credit is $500 per qualifying dependent, subject to the same income phase-out thresholds as the Child Tax Credit.
For the Additional Child Tax Credit, you must first have a qualifying child for the Child Tax Credit. This refundable credit requires that you have earned income of at least $2,500. The maximum refundable amount is $1,500 per qualifying child. If you have three or more qualifying children, an alternative calculation based on your Social Security and Medicare taxes may provide a larger credit.
Important taxpayer identification requirements: You and your spouse (if filing jointly) must have a Social Security number or ITIN issued by your return's due date. Each qualifying child for CTC or ACTC must have a valid Social Security number for employment issued by the deadline. Dependents claimed for ODC must have any type of TIN (SSN, ITIN, or ATIN) by the deadline. Without these numbers properly documented by the deadline, you cannot claim the credits, even on an amended return.
Income phase-out: Your credits begin to reduce when modified adjusted gross income exceeds the thresholds. For every $1,000 (or fraction thereof) above the limit, your combined CTC and ODC decrease by $50. This means higher-income families may receive reduced credits or no credits at all.
Bona fide Puerto Rico residents: Starting in 2022, residents of Puerto Rico can claim the Additional Child Tax Credit with just one qualifying child, rather than the previous requirement of three or more. They calculate their credit using Parts II-A and II-B of Schedule 8812, following special rules for earned income.
Step-by-Step (High Level)
Step-by-Step Overview of Schedule 8812
Step 1: Complete your Form 1040(SP) through Line 18
Before touching Schedule 8812, you need your adjusted gross income and income calculations from the main tax form. In the Dependents section on page 1, carefully check the appropriate boxes in column (4)—either ""Child Tax Credit"" or ""Credit for Other Dependents"" for each dependent. Never check both boxes for the same person.
Step 2: Complete Part I of Schedule 8812
Start by entering your adjusted gross income and any special income exclusions (Puerto Rico income, foreign income on Form 2555, or certain other exclusions). Count your qualifying children under 17 with required Social Security numbers and multiply by $2,000. Count your other dependents and multiply by $500. Apply the income phase-out calculation if your modified AGI exceeds the thresholds. The result is your non-refundable CTC and ODC combined—the amount that reduces your tax liability.
Step 3: Compare credits to your tax liability
Using Worksheet A for Credit Limit (found in the instructions), determine whether your credits exceed your actual tax liability. If your calculated credit is less than or equal to your tax bill, you simply claim that amount on Line 19 of Form 1040(SP), and you're done. If your credit exceeds your tax liability, you might qualify for the Additional Child Tax Credit, so continue to Part II-A.
Step 4: Complete Part II-A if applicable
If you checked ""I don't want to claim ACTC,"" skip this section and enter zero on Line 27. Otherwise, calculate your earned income (wages, self-employment income, and certain other work-related income). If your earned income exceeds $2,500, multiply the amount over $2,500 by 15% to find your potential Additional Child Tax Credit. The credit is limited to the lesser of $1,500 per qualifying child or your calculated amount.
Step 5: Complete Part II-B if you have three or more qualifying children or are a bona fide Puerto Rico resident
This section uses an alternative calculation based on Social Security and Medicare taxes you paid. This calculation can result in a larger refundable credit for families with multiple children or certain residents of Puerto Rico. Add your withheld Social Security and Medicare taxes, then subtract other refundable credits already claimed. Compare this result to the calculation from Part II-A and use the larger amount.
Step 6: Enter your Additional Child Tax Credit
The final amount from Part II-C, Line 27, goes on Line 28 of your Form 1040(SP). This is money the IRS will refund to you, even if you owe no taxes. Attach the completed Schedule 8812 to your return when you file.
Common Mistakes and How to Avoid Them
Mistake #1: Checking both boxes for the same dependent
Mistake #1: Checking both boxes for the same dependent. On Form 1040(SP) page 1, column (4), never check both ""Child Tax Credit"" and ""Credit for Other Dependents"" for the same person. Each dependent qualifies for only one credit. This is the most frequent error that triggers IRS corrections.
How to avoid it: If your child is under 17 at the end of 2022 and has a valid SSN, check ""Child Tax Credit."" If they're 17 or older, or have an ITIN instead of an SSN, check ""Credit for Other Dependents."" When in doubt, use the IRS's online Interactive Tax Assistant tool at IRS.gov.
Mistake #2: Missing or incorrect taxpayer identification numbers
Mistake #2: Missing or incorrect taxpayer identification numbers. Forgetting to enter a child's Social Security number, entering it incorrectly, or trying to claim a child whose SSN wasn't issued by the filing deadline will result in denial of the credit. Similarly, if you don't have your own SSN or ITIN by the deadline, you cannot claim any of these credits.
How to avoid it: Verify all Social Security numbers against the actual Social Security cards. If your child was born during the tax year and doesn't have an SSN yet, apply for one immediately at your local Social Security office. If your child was born and died in 2022 without receiving an SSN, attach a copy of the birth certificate, death certificate, or hospital records showing the child was born alive.
Mistake #3: Age miscalculation
Mistake #3: Age miscalculation. A child who turns 17 during 2022 does not qualify for the Child Tax Credit—they must be under 17 on December 31, 2022. Many parents mistakenly believe their 17-year-old qualifies.
How to avoid it: Check your child's birth date carefully. If they were born on or before December 31, 2005, they were not under 17 at the end of 2022 and don't qualify for CTC. They may still qualify for the $500 Credit for Other Dependents.
Mistake #4: Math errors in calculations
Mistake #4: Math errors in calculations. Incorrectly calculating the income phase-out, multiplying children counts by the wrong amount, or making arithmetic errors in Parts II-A and II-B leads to IRS corrections and delays.
How to avoid it: Use tax preparation software or IRS Free File if eligible, as these programs perform calculations automatically. If preparing by hand, double-check all multiplication and carefully follow the worksheets in the instructions. The phase-out calculation is particularly tricky—you must round up to the next $1,000 if your excess income isn't an exact multiple.
Mistake #5: Forgetting to attach Schedule 8812
Mistake #5: Forgetting to attach Schedule 8812. Some taxpayers claim credits on Form 1040(SP) Line 19 or 28 but forget to attach the actual Schedule 8812, resulting in processing delays or credit denial.
How to avoid it: Before mailing or e-filing, review your complete return package to ensure Schedule 8812 is included. E-filing software typically prevents submission without required schedules.
Mistake #6: Not claiming ACTC when eligible
Mistake #6: Not claiming ACTC when eligible. Some taxpayers mark the box on Line 15 indicating they don't want the Additional Child Tax Credit, not realizing they're giving up hundreds or thousands of dollars in refundable credits.
How to avoid it: Only check that box if you specifically don't want the refundable credit for a valid reason. Most families should leave it unchecked and complete Parts II-A and II-B to claim their full refund.
What Happens After You File
Immediate processing
Immediate processing: When you e-file, the IRS typically acknowledges receipt within 24-48 hours. Paper returns take much longer to process—sometimes 6-8 weeks or more. The IRS will check your return for mathematical accuracy and verify that your claimed credits match the information on file.
Refund delays for ACTC claims
Refund delays for ACTC claims: By law, the IRS cannot issue refunds claiming the Additional Child Tax Credit (or Earned Income Tax Credit) before mid-February, even if you file in January. For 2022 returns filed during the 2023 filing season, most ACTC refunds were issued by early March for electronically filed returns with direct deposit. This ""PATH Act"" delay exists to give the IRS time to verify claims and prevent fraud.
Verification and potential corrections
Verification and potential corrections: The IRS may correct mathematical errors using ""math error authority."" If they find mistakes, they'll adjust your credit amount and send you a notice explaining the change. You'll receive either a smaller refund or a balance due notice. You have 60 days to dispute math error corrections if you disagree.
Identity and eligibility verification
Identity and eligibility verification: The IRS may send notices requesting additional documentation to verify your children's eligibility, your relationship to dependents, or residency requirements. Common requests include school records, medical records, or statements from landlords proving your child lived with you. Respond promptly with clear copies of requested documents to avoid losing your credit.
Denied claims
Denied claims: If the IRS denies your credit claim for reasons other than math errors, they'll send a notice of deficiency explaining why and giving you appeal rights. If your credit is denied, you must file Form 8862(SP) with your next year's return to reclaim these credits (unless specific exceptions apply). Making an intentionally erroneous claim can result in a ban from claiming these credits for 2 years (or 10 years for fraudulent claims).
Where's My Refund tracking
Where's My Refund tracking: Use the IRS ""Where's My Refund?"" tool at IRS.gov/Refunds or the IRS2Go mobile app to check your refund status. You'll need your Social Security number, filing status, and exact refund amount. The tool updates once daily, usually overnight.
Audit possibility
Audit possibility: While most returns are accepted as filed, some are selected for audit. Keep all records supporting your child tax credit claims—school enrollment records, medical records, residency documentation—for at least three years after filing. If audited, these documents prove your child meets all qualification requirements.
FAQs
Can I claim my 18-year-old child for the Child Tax Credit if they're still in high school?
No. The age requirement is absolute—the child must be under age 17 on December 31, 2022, to qualify for the Child Tax Credit, regardless of school enrollment or dependency status. If your child turned 17 at any point in 2022, they don't qualify for the $2,000 CTC. However, you can claim them for the $500 Credit for Other Dependents if they remain your dependent and meet all other requirements.
What's the difference between the Child Tax Credit and the Additional Child Tax Credit?
The Child Tax Credit (up to $2,000 per child) is non-refundable, meaning it can reduce your tax liability to zero but won't create a refund beyond that. The Additional Child Tax Credit (up to $1,500 per child) is refundable, meaning if your tax bill is already zero or less than your credit, the IRS will send you the remaining amount as a refund. You must have earned income of at least $2,500 to qualify for ACTC. Think of ACTC as the portion of your Child Tax Credit that becomes actual money in your pocket when you don't owe enough taxes to use the full credit.
My child has an Individual Taxpayer Identification Number (ITIN) instead of a Social Security number. Can I still get a credit?
You cannot claim the Child Tax Credit or Additional Child Tax Credit for a child with only an ITIN—these credits require a Social Security number valid for employment. However, you can claim the $500 Credit for Other Dependents for that child, as long as they meet all other dependency requirements and you have your own valid TIN (SSN or ITIN). The ODC accepts any type of taxpayer identification number for dependents.
I'm divorced and share custody with my ex-spouse. Who gets to claim the Child Tax Credit?
Generally, the custodial parent—the one with whom the child lived for the greater number of nights during 2022—claims the child. However, the custodial parent can release the claim to the non-custodial parent by signing Form 8332. Importantly, even if a divorce decree says the non-custodial parent gets the tax exemption, the Child Tax Credit and Additional Child Tax Credit can only be claimed by the custodial parent unless Form 8332 is properly completed. Never have both parents claim the same child in the same year, as this triggers IRS investigation and potential denial for both.
I made a mistake on my original return and didn't claim my child. Can I file an amended return to get the credit?
Yes, if your child had the required SSN by your original return's deadline (including extensions), you can file Form 1040-X to amend your return and claim the credit. Attach a corrected Schedule 8812 to your Form 1040-X. However, you generally must file the amended return within three years of your original deadline to claim a refund. If you or your child didn't have the required TIN by the original deadline, you cannot claim the credits on an amended return.
What counts as ""earned income"" for the Additional Child Tax Credit?
Earned income includes wages, salaries, tips, and self-employment income—basically money you received from working. It includes non-taxable combat pay if you elect to include it. It does not include investment income, Social Security benefits, unemployment compensation, pension and annuity income, or other unearned income. If you're self-employed and use optional methods to calculate net earnings, you'll need to complete the Earned Income Worksheet in the instructions to determine your earned income for the ACTC.
I'm a bona fide resident of Puerto Rico. Are there special rules for me?
Yes. Starting in 2022, Puerto Rico residents can claim the Additional Child Tax Credit with just one qualifying child, rather than the previous three-child requirement. You calculate your earned income on Line 18a of Schedule 8812 including income reported on Form 1040(SP), but you don't include Puerto Rico-sourced income that you're excluding from U.S. taxes. On Line 21, include all Social Security and Medicare taxes withheld, including amounts shown on Puerto Rico Form 499R-2/W-2PR. You must meet the bona fide residency test, which generally means you satisfied the presence requirements, had no tax home outside Puerto Rico, and had no closer connection to the U.S. or a foreign country than to Puerto Rico.
Sources
Sources: All information in this guide comes directly from official IRS publications including Instructions for Schedule 8812 (Form 1040(SP)) 2022, Schedule 8812 (Form 1040(SP)) 2022, Instructions for Form 1040(SP) 2022, and IRS.gov Child Tax Credit resources.
