Schedule 8812 (2019) Instructions: Additional Child
Tax Credit Guide
Schedule 8812 allows eligible taxpayers to claim the Additional Child Tax Credit for the 2019 tax year. This refundable credit provides financial assistance to families with qualifying children, even when no federal income tax is owed.
Understanding Schedule 8812 for 2019
The Additional Child Tax Credit represents the refundable portion of the Child Tax Credit.
Taxpayers first calculate their nonrefundable Child Tax Credit using the Child Tax Credit and
Credit for Other Dependents Worksheet.
If the credit exceeds their tax liability, Schedule 8812 determines whether they qualify for a refund of the unused portion. The maximum Child Tax Credit per qualifying child was $2,000 for
2019, with up to $1,400 potentially refundable.
Form 1040 line 13a reports the nonrefundable Child Tax Credit amount. Line 18b of Form 1040 displays the Additional Child Tax Credit calculated on Schedule 8812.
Qualifying Requirements and Documentation
Each qualifying child must meet specific requirements to generate eligibility for the Additional
Child Tax Credit. Children must be under age 17 at the end of the 2019 tax year and possess a valid Social Security number issued before the return due date.
Required Documentation
- Form W-2 showing wages, salaries, and tips from employment
- Schedule C or Schedule C-EZ reporting self-employment income
- Social Security numbers for all qualifying children
- Prior year tax return if electing to use 2018 earned income
The Internal Revenue Service requires valid taxpayer identification for both spouses when filing jointly. Taxpayers or spouses without a Social Security number or Individual Taxpayer
Identification Number issued by the time the return is due cannot claim the Additional Child Tax
Credit.
Calculating Earned Income on Line 6a
Earned income forms the foundation of the Additional Child Tax Credit calculation. Line 6a of
Schedule 8812 captures this critical amount using specific IRS definitions. Income sources include wages from Form W-2, net earnings from self-employment, and certain nontaxable combat pay amounts. Box 12 of Form W-2 with code Q reports qualifying combat pay.
The earned income chart in the 2019 Schedule 8812 instructions provides detailed guidance for various taxpayer situations. Self-employed individuals must use the Earned Income Worksheet in Publication 972 when they use optional methods to figure net earnings.
Disaster-affected taxpayers may elect to use their 2018 earned income if it exceeds their 2019 amount. This election requires entering “PYEI” and the 2018 earned income amount next to
Form 1040 line 18b.
Three-Part Structure of Schedule 8812
Part I: All Filers
Part I applies to every taxpayer claiming the Additional Child Tax Credit. Line 1 requires the amount from line 8 of the Child Tax Credit and Credit for Other Dependents Worksheet. Line 2 captures the nonrefundable credit from Form 1040 line 13a, and taxpayers subtract line 2 from line 1 to determine their remaining credit amount. Line 4 multiplies the number of qualifying children with valid Social Security numbers by $1,400 to establish the maximum refundable credit.
Line 6a captures earned income, while line 6b adds nontaxable combat pay when applicable.
Line 7 requires subtracting $2,500 from the earned income amount on line 6a. Line 8 multiplies line 7 by 15 percent to calculate the potential refundable credit based on earned income.
Part II: Certain Filers Who Have Three or More Qualifying Children
Part II provides an alternative calculation method for families with three or more qualifying children. This section compares the earned income calculation from Part I against a formula based on Social Security taxes and Medicare taxes.
Line 9 totals withheld Social Security, Medicare, and Additional Medicare Tax from Forms W-2, with adjustments reported on Form 8959. Self-employed taxpayers include one-half of the self-employment tax from Schedule 2 when completing the calculation.
Railroad employees include Tier 1 Railroad Retirement Tax Act taxes in their line 9 calculation.
The three-or-more-child formula may produce a larger refundable credit than the earned income method.
Part III: Additional Child Tax Credit
Part III contains only line 15, which displays the final credit amount. This line transfers directly to
Form 1040 line 18b as the refundable credit.
Filing Requirements and Restrictions
Schedule 8812 attaches to Form 1040, Form 1040-SR, or Form 1040-NR when filed by mail.
Electronic filing systems automatically include Schedule 8812 when the software determines
Additional Child Tax Credit eligibility.
Taxpayers Who Cannot Claim the Additional Child Tax Credit
- Taxpayers filing Form 2555 for foreign earned income exclusion
- Nonresident aliens, unless married filing jointly with a U.S. citizen or resident alien
spouse
- Individuals claimed as dependents on another taxpayer’s return
The schedule does not require a separate signature because supporting schedules receive validation through the main Form 1040 signature section. All supporting documents must accompany the return in a single mailing package.
Form 8862 Requirements
Form 8862 becomes mandatory when a taxpayer’s Child Tax Credit or Additional Child Tax
Credit was denied or reduced after 2015. This requirement applies when the denial or reduction occurred for reasons beyond mathematical or clerical errors. The form establishes renewed eligibility before the IRS allows the credit on a 2019 return, though specific exceptions apply.
Processing Timeline and Mailing Instructions
The 2019 Form 1040 instructions contain a “Where to File” page specifying the correct mailing address. Address selection depends on the taxpayer’s state of residence and whether a payment accompanies the return.
The Internal Revenue Service cannot issue refunds claiming the Additional Child Tax Credit before mid-February 2020. This delay affects the entire refund amount, not solely the portion attributed to the Additional Child Tax Credit.
Frequently Asked Questions
What line on Form 1040 shows the child tax credit for 2019?
Form 1040 line 13a reports the nonrefundable Child Tax Credit amount for 2019. Line 18b displays the Additional Child Tax Credit from Schedule 8812.
Can I claim Schedule 8812 if my child does not have a Social Security number?
No, each qualifying child must have a valid Social Security number issued before the return due date. Children without qualifying Social Security numbers cannot generate Additional Child Tax
Credit claims on 2019 returns.
What is earned income for Schedule 8812 purposes?
Earned income includes wages from Form W-2, net earnings from self-employment, and qualifying nontaxable combat pay. The Earned Income Chart in the Schedule 8812 instructions provides specific calculation methods for different taxpayer situations.
Do I need to sign Schedule 8812 separately from Form 1040?
No, Schedule 8812 does not require a separate signature. Supporting schedules receive validation through the signature section on Form 1040, page 2.
Can nonresident aliens claim the Additional Child Tax Credit?
Nonresident aliens generally cannot claim the Additional Child Tax Credit unless they file married filing jointly with a U.S. citizen or resident alien spouse. Form 1040-NR filers should verify their eligibility under the 2019 rules.
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