Schedule 8812 Filing Checklist for Tax Year 2023
Overview and Purpose
Schedule 8812 calculates the Child Tax Credit, Additional Child Tax Credit, and Credit for Other Dependents for tax year 2023. The 2023 tax year continues post-pandemic credit structures with $2,000 per qualifying child under age 17 and $500 per other dependent. The maximum Additional Child Tax Credit increased to $1,600 per qualifying child for 2023.
Key 2023 Requirements
No advance Child Tax Credit payments were issued for 2023, eliminating reconciliation requirements. The IRS cannot issue refunds before mid-February 2024 for returns claiming the Additional Child Tax Credit. This delay applies to the entire refund amount, not just the ACTC portion.
Qualifying Child and Dependent Requirements
Qualifying Child Criteria
A qualifying child must be your son, daughter, stepchild, eligible foster child, or descendant claimed as your dependent. The child must be under age 17 at the end of 2023. A child who turns 17 on December 31, 2023, does not qualify for the $2,000 Child Tax Credit but may be eligible for the $500 Credit for Other Dependents.
The child must live with you for more than half the year. Temporary absences for school, medical treatment, your business, or military service count as time living with you. The child cannot provide more than half of their support. The child must be a U.S. citizen, U.S. national, or U.S. resident alien.
Social Security Number Requirements
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 2023 return, including extensions. An Individual Taxpayer Identification Number is not sufficient for the Child Tax Credit or Additional Child Tax Credit.
You and your spouse, if filing jointly, must have an SSN or ITIN issued on or before the return due date, including extensions. If either spouse fails to provide proper identification by this deadline, neither can claim any credits on Schedule 8812.
For children born and who died in 2023 without Social Security numbers, attach a copy of the birth certificate, death certificate, or hospital records showing the child was born alive.
Ten-Step Filing Process
Step 1: Verify Taxpayer and Spouse Identification
Confirm you and your spouse, if filing jointly, have Social Security numbers or Individual Taxpayer Identification Numbers issued before the due date of your 2023 return, including extensions. Without proper identification by the deadline, you cannot claim Child Tax Credit, Additional Child Tax Credit, or Credit for Other Dependents on original or amended returns.
Step 2: Establish Qualifying Status for Each Child
Verify that each child meets all qualifying requirements, including a qualifying relationship, being under 17 at year-end, residency for more than half the year, passing the support test, and either citizenship or residency status. Obtain Social Security numbers valid for employment for each qualifying child, issued before the return due date, including extensions.
Gather birth certificates, Social Security cards, and documentation of residency and support for recordkeeping. For children without required Social Security numbers, determine if they qualify for the Credit for Other Dependents instead.
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 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 add-backs on line 2d and add to line 1 to determine modified adjusted gross income on line 3.
Step 4: Apply Income Phase-Out
Enter the threshold for your filing status on line 9: $400,000 for married filing jointly or $200,000 for all other filing statuses. Subtract line 9 from line 3 and enter on line 10. If zero or less, enter zero. If more than zero and not evenly divisible by $1,000, round up to the next $1,000 multiple.
Multiply line 10 by 0.05 and enter on line 11. This calculates credit reduction at $50 for each $1,000 of income above the threshold. Any fraction of $1,000 rounds up to the next full $1,000.
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. 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 on line 8. Compare line 8 to line 11. If line 8 is equal to or less than line 11, 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 6, 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 claiming mortgage interest credit, adoption credit, residential clean energy credit, or District of Columbia first-time homebuyer credit, not filing Form 2555, and having at least one qualifying child on line 4, complete Worksheet B. Enter the result on Worksheet A line 4. Otherwise, enter zero. Subtract line 4 from line 3 and enter on line 5—transfer line 5 to Schedule 8812 line 13.
On line 14, enter the smaller amount between line 12 and line 13. The result 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. Filers of Form 2555 cannot claim the Additional Child Tax Credit but can claim the nonrefundable Child Tax Credit and Credit for Other Dependents by completing Part I only.
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 $1,600 and enter it on line 16b. If zero, enter zero on line 27 and stop. On line 17, enter the smaller amount between line 16a and line 16b.
Step 8: Calculate Earned Income
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. Do not include unemployment benefits, interest, dividends, capital gains, pensions, annuities, Social Security benefits, alimony, or child support.
Enter total earned income on line 18a. Enter nontaxable combat pay from Form W-2, box 12, code Q, on line 18b, if applicable. If line 18a is less than $2,500, enter zero on lines 19, 20, and 27. You cannot claim the Additional Child Tax Credit. If line 18a is $2,500 or more, subtract $2,500 from line 18a and enter it on line 19. Multiply line 19 by 0.15 and enter on line 20.
Step 9: Determine Part II-B Requirement
Check if line 16b is $4,800 or more. This threshold represents three qualifying children multiplied by the maximum Additional Child Tax Credit of $1,600 per child. If line 16b is less than $4,800 and you are not a bona fide resident of Puerto Rico, skip Part II-B and enter the smaller of line 17 or line 20 on line 27.
If line 16b is $4,800 or more and line 20 equals or exceeds line 17, skip Part II-B and enter line 17 on line 27; otherwise, complete Part II-B. If you are a bona fide resident of Puerto Rico, complete Part II-B regardless of the number of qualifying children.
Step 10: Complete Part II-B if Required
Enter withheld Social Security, Medicare, and Additional Medicare taxes from all Forms W-2 boxes 4 and 6 on line 21. If married filing jointly, include both spouses’ amounts. For Puerto Rico residents, include taxes from Puerto Rico Form 499R-2/W-2PR boxes 21 and 23.
Enter the total from Schedule 1 line 15, Schedule 2 lines 5 and 6, and Schedule 2 line 13 on line 22. For Form 1040-NR filers, enter the amount from Schedule 3, line 11. Add lines 21 and 22, and join the results on line 23.
Enter the total from Form 1040 or 1040-SR, which includes the amounts from line 27, line 28, and line 29, on line 24. For Form 1040-NR filers, enter Schedule 3 line 11. Subtract line 24 from line 23 and enter on line 25. If zero or less, enter zero. Enter the larger of line 20 or line 25 on line 26. Enter the smaller of line 17 or line 26 on line 27.
Special Rules and Restrictions
Form 2555 Coordination
If filing Form 2555 for foreign earned income exclusion, you cannot claim the Additional Child Tax Credit. However, you may claim the nonrefundable Child Tax Credit and Credit for Other Dependents by completing Part I and entering Form 2555 amounts on line 2b.
Puerto Rico Residents
Bona fide residents of Puerto Rico use special rules for Part II-B calculations. Include only earned income reported on Form 1040 or 1040-SR on line 18a. Do not include Puerto Rico-sourced income excluded from U.S. tax. Include all withheld taxes from Puerto Rico employers on line 21.
Form 8862 Requirements
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 apart from math or clerical errors, attach Form 8862 unless you received a CP74 notice indicating recertification or previously filed Form 8862 for a subsequent year.
Noncustodial Parents
Noncustodial parents may claim the Child Tax Credit or the Additional Child Tax Credit if the custodial parent provides a signed Form 8332, releasing the claim. Attach Form 8332 or a substantially similar written declaration to your return. Divorce decrees alone are insufficient.
Assembly and Filing
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, precisely as they appear on the main form. Complete all required Credit Limit Worksheets and Earned Income Worksheets. Keep worksheets with your records 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. Include all required attachments, including Form 8862 if applicable, Form 8332 for noncustodial parent claims, and birth or death certificates for children born and died in 2023 without Social Security numbers.
File by the April deadline or request an extension using Form 4868. Note that the mid-February refund delay applies to all refunds when claiming the Additional Child Tax Credit.
Need Help With Your Tax Filing?
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
We offer:
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Call now before filing: (888) 260-9441
Fast transcript pull available
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.
