Schedule 8812 Filing Checklist for Tax Year 2022
Overview and Purpose
Schedule 8812 calculates the Child Tax Credit, Additional Child Tax Credit, and Credit for Other Dependents for tax year 2022. Following the expiration of temporary American Rescue Plan enhancements, 2022 marked a return to standard credit amounts of $2,000 per qualifying child under age 17 and $500 per other dependent. No advance Child Tax Credit payments were issued for 2022, eliminating the need for reconciliation of prior year payments.
Key 2022 Changes
The credit amount returned to $2,000 per qualifying child under age 17, down from enhanced 2021 amounts of up to $3,600 for children under six and $3,000 for children ages 6 through 17. Children who turned 17 during 2022 no longer qualify for the $2,000 Child Tax Credit but may be eligible for the $500 Credit for Other Dependents. Modified adjusted gross income phase-out thresholds remain at $400,000 for married filing jointly and $200,000 for all other filing statuses.
Qualifying Child Requirements
A qualifying child must be your son, daughter, stepchild, eligible foster child, or descendant of any of these. The child must be under age 17 at the end of 2022, claimed as your dependent, have lived with you for more than half the year, not have provided more than half of their own support, and be a U.S. citizen, U.S. national, or U.S. resident alien.
Each qualifying child for the Child Tax Credit or Additional Child Tax Credit must have a Social Security number valid for employment issued before the due date of your 2022 return, including extensions. An Individual Taxpayer Identification Number alone does not satisfy this requirement for the Child Tax Credit. For the Credit for Other Dependents, the dependent must have an SSN, ITIN, or Adoption Taxpayer Identification Number issued before the return due date.
The child cannot file a joint return with another person unless filing only to claim a refund of withheld or estimated taxes paid.
Ten-Step Compliance Checklist
Step 1: Verify Taxpayer Identification Numbers
Confirm you and your spouse, if filing jointly, have a Social Security number or Individual Taxpayer Identification Number issued on or before the due date of your 2022 return, including extensions. If either spouse lacks proper identification by this deadline, neither can claim Child Tax Credit, Additional Child Tax Credit, or Credit for Other Dependents on original or amended returns.
Step 2: Establish Qualifying Child Status
For each child claimed for the Child Tax Credit, verify all qualifying requirements are met, including relationship, age under 17 at year's end, residency for more than half the year, support test, dependency claim, joint return restrictions, and citizenship or residency status. Obtain Social Security numbers valid for employment for each qualifying child, issued before the return due date, including extensions.
For children born and deceased in 2022 without Social Security numbers, attach the birth certificate, death certificate, or hospital records that show the child was born alive. Gather documentation, including birth certificates and Social Security cards, for recordkeeping purposes.
Step 3: Calculate Modified Adjusted Gross Income
Enter adjusted gross income from Form 1040, 1040-SR, or 1040-NR line 11 on Schedule 8812 line 1. Add back any excluded income from Puerto Rico on line 2a, foreign earned income exclusion amounts from Form 2555 lines 45 and 50 on line 2b, and excluded American Samoa income from Form 4563 line 15 on line 2c. Total these add-backs on line 2d and add to line 1 to determine modified adjusted gross income on line 3.
Step 4: Determine Phase-Out Amount
Enter the threshold for your filing status on line 9: $400,000 for married filing jointly or $200,000 for all other filing statuses, including single, head of household, and married filing separately. Subtract line 9 from line 3 and enter on line 10. If the result is zero or less, enter zero; if the result is more than zero and is not evenly divisible by $1,000, round up to the next multiple of $1,000.
Multiply line 10 by 0.05 and enter on line 11. This calculates the credit reduction amount at $50 for each $1,000 of income above the threshold.
Step 5: Calculate Child Tax Credit and Credit for Other Dependents
Enter the number of qualifying children under age 17 with required Social Security numbers on line 4. Multiply line 4 by $2,000 and enter on line 5.
Enter the number of other dependents on line 6. Other dependents include qualifying children age 17 or older, qualifying children without required Social Security numbers, and other dependents who are U.S. citizens, U.S. nationals, or U.S. resident aliens. Do not include yourself, your spouse, or anyone already counted on line 4. Multiply line 6 by $500 and enter on line 7.
Add lines 5 and 7 and enter the total on line 8. If line 11 equals or exceeds line 8, the credit is fully phased out. Enter zero on lines 12, 14, and 27 and stop. Otherwise, subtract line 11 from line 8 and enter on line 12.
Step 6: Complete Credit Limit Worksheet A
Enter income tax from Form 1040, 1040-SR, or 1040-NR line 18 on Worksheet A line 1. Add other nonrefundable credits from Schedule 3, lines 1 through 4, and Form 5695, line 30, if applicable, to line 2. Subtract line 2 from line 1 and enter on line 3.
Determine if Worksheet B is required for the Credit Limit. If you are claiming certain additional credits, including mortgage interest credit, adoption credit, residential clean energy credit, or District of Columbia first-time homebuyer credit, and are not filing Form 2555, and have more than zero on Schedule 8812 line 4, complete Worksheet B. Enter the result on Worksheet A line 4. Subtract line 4 from line 3 and enter on line 5—transfer line 5 to Schedule 8812 line 13.
Enter the smaller amount between line 12 and line 13 on line 14. This is your Child Tax Credit and Credit for Other Dependents claimed on Form 1040, 1040-SR, or 1040-NR line 19.
Step 7: Determine Additional Child Tax Credit Eligibility
Verify you are not filing Form 2555, which makes you ineligible for the Additional Child Tax Credit. If filing Form 2555, enter zero on line 27 and stop. If you choose to opt out of claiming the Additional Child Tax Credit, mark the box on line 15, skip lines 16 through 26, and enter zero on line 27.
Calculate line 16a by subtracting line 14 from line 12. If zero or less, enter zero on line 27 and stop. Multiply the number from line 4 by $1,500 and enter it on line 16b. If zero, enter zero on line 27 and stop. Enter the smaller of line 16a or line 16b on line 17.
Step 8: Calculate Earned Income and Additional Child Tax Credit
Calculate earned income, including wages from Form W-2, net earnings from self-employment from Schedules C or F, statutory employee income, and partnership income from K-1 forms. Do not include unemployment benefits, interest, dividends, capital gains, pensions, or rental income. Enter total earned income on line 18a.
Enter nontaxable combat pay from Form W-2 box 12 code Q on line 18b. If earned income on line 18a is less than $2,500, you cannot claim the Additional Child Tax Credit. Enter zero on line 27 and stop. If line 18a is $2,500 or more, subtract $2,500 from line 18a and enter on line 19.
Multiply line 19 by 0.15 and enter on line 20.
Step 9: Complete Part II-B if Applicable
If line 16b is less than $4,500 and you are not a bona fide resident of Puerto Rico, enter the smaller of line 17 or line 20 on line 27 and skip Part II-B.
If you are a bona fide resident of Puerto Rico, complete Part II-B using withheld Social Security, Medicare, and Additional Medicare taxes from Forms W-2 or Puerto Rico Form 499R-2/W-2PR.
If you have three or more qualifying children and line 16b is $4,500 or more, complete Part II-B. Enter withheld Social Security, Medicare, and Additional Medicare taxes from all Forms W-2 on line 21. If married filing jointly, include both spouses’ amounts. Complete lines 22 through 26 using amounts from Schedules 1, 2, and 3 as directed by instructions. Enter the result on line 27. For all other situations, enter the smaller of line 17 or line 20 on line 27.
Step 10: Attach Schedule 8812 and File Complete Return
Attach completed Schedule 8812 to Form 1040, 1040-SR, or 1040-NR. Enter your name and Social Security number at the top of Schedule 8812 exactly matching the main tax form.
If the Child Tax Credit, Additional Child Tax Credit, or Credit for Other Dependents was denied or reduced in any year after 2015 for reasons other than math or clerical errors, attach Form 8862 unless you received a CP74 notice indicating recertification.
Attach birth certificates, death certificates, or hospital records if required for children born and deceased in 2022 without Social Security numbers. Maintain copies of all worksheets, supporting documentation, and verification of identification numbers for at least three years.
Sign and date Form 1040, 1040-SR, or 1040-NR. Both spouses must sign joint returns. Schedule 8812 does not have a separate signature line, as it is part of the complete return. File the complete return by the April deadline or request an extension using Form 4868.
Special Rules and Limitations
Nonresident Aliens
Nonresident aliens filing Form 1040-NR face additional restrictions. Child Tax Credit, Additional Child Tax Credit, and Credit for Other Dependents are only available in full to residents of Canada and Mexico, with limited availability for residents of India and South Korea under specific treaty provisions. Other nonresident aliens generally cannot claim these credits.
Welfare Benefits Protection
Any refund generated by the Additional Child Tax Credit cannot be counted as income for federal assistance programs, including Temporary Assistance for Needy Families, Medicaid, Supplemental Security Income, or the Supplemental Nutrition Assistance Program. The refund cannot be counted as a resource for at least 12 months after receipt when determining eligibility for these benefits.
Form Assembly
Assemble Schedule 8812 in the proper order after the main Form 1040, 1040-SR, or 1040-NR, and before the supporting documentation. Include all required attachments in sequence. Ensure all identification numbers match across all forms and schedules to prevent processing delays or rejections.
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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.
