Schedule 8812 Additional Child Tax Credit: 2019 Tax Year Checklist
Year-Specific Context
The 2019 Schedule 8812 implements Tax Cuts and Jobs Act provisions for the Additional Child Tax Credit (ACTC), allowing refundable credits of up to $1,400 per qualifying child under age 17, provided the Social Security Number is required when earned income exceeds $2,500. This form enables taxpayers to receive a refund even if they owe no tax.
2019 Tax Year Provisions
The Additional Child Tax Credit is computed at 15% of earned income exceeding $2,500, with a cap of $1,400 per qualifying child. Tax Cuts and Jobs Act provisions remain in effect through 2025. No advance payment reconciliation or expanded refundable credit provisions apply to 2019.
Critical Restrictions
Filing Form 2555 (Foreign Earned Income Exclusion) completely disqualifies ACTC eligibility. Each qualifying child must have a work-authorized Social Security Number issued before the 2019 return due date, including extensions. Nonresident aliens using Form 1040-NR must substitute appropriate line equivalents.
Ten-Step Filing Checklist
Step 1: Verify Form 2555 Not Filed
Confirm no Form 2555 was attached to your 2019 return. If Form 2555 is present, you cannot claim ACTC. Each qualifying child must have a valid Social Security Number issued for employment purposes before your return’s due date, including extensions.
Without the required SSN, you cannot use that child to claim ACTC on either your original or amended 2019 return. If your child has another taxpayer identification number but not a work-authorized SSN, you may claim the credit for other dependents instead.
Step 2: Complete the Child Tax Credit Worksheet First
Before starting Schedule 8812, complete the Child Tax Credit and Credit for Other Dependents Worksheet in Form 1040 or 1040-SR instructions (line 13a) or Form 1040-NR instructions (line 49).
If required to use Publication 972 for complex situations, complete that publication’s worksheet instead. Note the amount from line 8 of the standard worksheet (or line 10 if using Publication 972) for transfer to Schedule 8812, line 1.
Step 3: Collect Required Documentation
Gather Form W-2 showing Box 4 (Social Security tax withheld), Box 6 (Medicare tax withheld), Box 12 with code Q (nontaxable combat pay, if applicable), and Box 14 (Tier 1 RRTA taxes if a railroad employee). For Form 1040-NR filers, obtain income documentation to support the amounts on your return. If married filing jointly, collect documentation for both spouses.
Step 4: Complete Lines 1 Through 3
Line 1: Enter Child Tax Credit amount from line 8 of your worksheet (or line 10 if using Publication 972).
Line 2: Enter credit amount from Form 1040 line 13a, Form 1040-SR line 13a, or Form 1040-NR line 49.
Line 3: Subtract line 2 from line 1. If line 3 equals zero, ACTC cannot be claimed; stop here.
Step 5: Enter Qualifying Children Count
Line 4: Enter the number of qualifying children under age 17 with required SSN, multiplied by $1,400. If the result is zero, ACTC cannot be claimed; stop here.
Line 5: Enter the smaller of line 3 or line 4. This represents maximum claimable credit based on qualifying children.
Step 6: Document Earned Income
Line 6a: Enter earned income using the Earned Income Chart in Schedule 8812 instructions. Earned income includes wages, self-employment income, and nontaxable combat pay if elected.
Use Publication 972, Earned Income Worksheet, if you have net earnings from self-employment using optional methods, are filing Schedule SE as clergy or with church employee income, or are filing Schedule C as a statutory employee.
Line 6b: Enter nontaxable combat pay from Form W-2, box 12, code Q, if applicable.
Step 7: Apply Earned Income Threshold
Line 7: If line 6a exceeds $2,500, subtract $2,500 from line 6a and enter the result. If line 6a is $2,500 or less, leave line 7 blank and enter zero on line 8.
Line 8: Multiply line 7 by 15% (0.15). This calculation determines the refundable portion based on the amount of earned income.
Step 8: Determine Part II Requirement
Check line 4 to see if the amount is $4,200 or more (three or more qualifying children at $1,400 each); if so, complete Part II. If line 4 is less than $4,200, skip Part II. Proceed to line 15 and enter the smaller of line 5 or line 8.
Step 9: Complete Part II Tax Withholding Calculations
Line 9: Enter withheld Social Security tax, Medicare tax, and Additional Medicare Tax from Form W-2 boxes 4 and 6. If married filing jointly, include spouse’s amounts.
If the employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, complete the Line 9 Worksheet in Schedule 8812 instructions. Use the worksheet result rather than entering the W-2 information directly.
Line 10: For Form 1040 or 1040-SR filers, enter the total of Schedule 1 line 14, Schedule 2 line 5, and any code “UT” taxes from Schedule 2 line 8. For Form 1040-NR filers, enter the total of lines 27 and 56, plus any code “UT” taxes from line 60.
Complete remaining Part II calculations through line 15 using larger or smaller comparisons as instructed.
Step 10: Finalize and Attach Schedule
Line 15: Record final ACTC amount. Transfer to Form 1040 line 18b, Form 1040-SR line 18b, or Form 1040-NR line 64.
Sign and date your primary return form. Attach completed Schedule 8812 directly to the back of your signed return. Do not file Schedule 8812 separately.
The IRS cannot issue refunds before mid-February 2020 for returns claiming ACTC. This delay applies to your entire refund, not just the ACTC portion.
Special Considerations
Prior Year Earned Income Election
You may choose to use your 2018 earned income to calculate the 2019 ACTC if both of the following conditions are met: Your 2018 earned income was higher than your 2019 earned income. Your main home, or your spouse’s home if you are filing jointly, must have been located in a federally declared disaster zone during the incident period of the disaster that occurred in 2019.
To make this election, enter “PYEI” and your 2018 earned income amount in the space next to Form 1040 or 1040-SR line 18b, or Form 1040-NR line 64, unless you are also claiming earned income credit. If claiming both credits, enter “PYEI” and the 2018 amount only once, next to Form 1040 or 1040-SR line 18a.
Form 8862 Requirement
If your Child Tax Credit, ACTC, or credit for other dependents for any year after 2015 was denied or reduced for any reason other than a math or clerical error, you must attach Form 8862 to your 2019 return to claim ACTC, unless an exception applies.
Taxpayer Identification Number Requirements
You and your spouse (if filing jointly) must have a Social Security Number or IRS Individual Taxpayer Identification Number issued on or before your 2019 return’s due date, including extensions, to claim ACTC.
Each qualifying child must have a work-authorized Social Security Number issued before your return’s due date. Children with only an ITIN or an Adoption Taxpayer Identification Number cannot be used to claim ACTC.
Improper Claims Warning
If you erroneously claim Child Tax Credit, credit for other dependents, or ACTC through reckless or intentional disregard of rules, you will be barred from claiming these credits for 2 years. If determined to be fraud, the prohibition extends to 10 years. Penalties may also apply.
Effect on Welfare Benefits
Any refund received from ACTC cannot be counted as income when determining eligibility for benefits under federal programs or state and local programs financed with federal funds. These include Temporary Assistance for Needy Families, Medicaid, Supplemental Security Income, and the Supplemental Nutrition Assistance Program.
The refund cannot be counted as a resource for at least 12 months after receipt. Consult with your local benefits coordinator to determine if your refund affects benefits.
Key Form Updates for 2019
Line 9 Expansion: Instructions now explicitly require completion of the Additional Medicare Tax and Tier 1 RRTA Tax Worksheet when the employer withheld, or you paid Additional Medicare Tax or Tier 1 RRTA taxes. In cases where the Line 9 amount is drawn from the worksheet result rather than direct W-2 box entries, the amount is derived from the worksheet result.
Publication 972 Cross-Reference: Line 1 instructions now state, “If you are required to use the worksheet in Pub. 972, enter the amount from line 10 of the Child Tax Credit and Credit for Other Dependents Worksheet in the publication.” This reflects the expanded applicability of Publication 972 to complex situations.
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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.
