Schedule 8812: Credits for Qualifying Children and Other Dependents (2024)

What the Form Is For

Schedule 8812 is the IRS form you attach to your Form 1040 tax return to claim valuable tax credits for your children and other dependents. Think of it as the worksheet that helps you calculate three important credits: the Child Tax Credit (CTC), the Additional Child Tax Credit (ACTC), and the Credit for Other Dependents (ODC). These credits can significantly reduce your tax bill or even increase your refund.

The Child Tax Credit is worth up to $2,000 per qualifying child under 17 years old who has a valid Social Security number. If you don't owe much in taxes, the Additional Child Tax Credit allows you to receive up to $1,700 per child as a refundable credit—meaning you can get this money back even if you owe no taxes at all. You must have earned at least $2,500 during the year to qualify for the ACTC.

For dependents who don't qualify for the Child Tax Credit—perhaps because they're 17 or older, or they're other relatives you support—you may be eligible for the Credit for Other Dependents. This non-refundable credit is worth up to $500 per dependent and can apply to adult children, elderly parents you support, grandchildren, siblings, or other qualifying relatives living with you. IRS.gov

Both the Child Tax Credit and Credit for Other Dependents begin to phase out (reduce) for higher-income taxpayers. If you're married filing jointly and your modified adjusted gross income exceeds $400,000, or if you're single and it exceeds $200,000, your credit amount will be reduced. IRS.gov

When You'd Use It (Late/Amended)

You'll file Schedule 8812 along with your regular Form 1040 tax return by the standard April 15 deadline (or October 15 if you file for an extension). Most people file during the regular tax season between January and April. However, there are circumstances when you might need to file this form late or file an amended return.

If you miss the filing deadline and haven't submitted your return yet, you should file as soon as possible. While there's no penalty for filing late if you're owed a refund, you could lose that refund entirely if you wait more than three years after the original due date. If you discover you were eligible for these credits but didn't claim them on your original return, you can file an amended return using Form 1040-X. You have three years from the date you filed your original return, or two years from the date you paid the tax (whichever is later), to claim a refund. IRS.gov

There's an important catch if your Child Tax Credit or Additional Child Tax Credit was previously denied or reduced for any reason other than a simple math error. In that case, you must attach Form 8862 (Information To Claim Certain Credits After Disallowance) to your tax return before you can claim these credits again. This requirement helps prevent improper claims. IRS.gov

If you filed your return early and claimed the Additional Child Tax Credit, be aware that by law, the IRS cannot issue your refund before mid-February. This applies to your entire refund, not just the portion related to the credit. The IRS typically expects most refunds with direct deposit to be available by early March if there are no other issues with the return. IRS.gov

Key Rules or Details for 2024

Rules for the Child Tax Credit and Additional Child Tax Credit

Understanding the eligibility rules is crucial to claiming these credits correctly. For the Child Tax Credit and Additional Child Tax Credit, your child must meet several specific requirements. The child must be under age 17 at the end of the tax year—meaning if your child turned 17 on or before December 31, 2024, they don't qualify. The child must have a Social Security number that is valid for employment, and it must have been issued before your tax return's due date (including extensions). IRS.gov

The child must be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-sibling, or a descendant of any of these (like a grandchild or niece). They must have lived with you for more than half the year and must not have provided more than half of their own financial support. The child must be claimed as your dependent, must be a U.S. citizen, U.S. national, or U.S. resident alien, and cannot file a joint return for the year (unless filing only to claim a refund of withheld taxes). IRS.gov

Rules for the Credit for Other Dependents

For the Credit for Other Dependents, the rules are different and more flexible. The dependent must be claimed on your return and must be a U.S. citizen, U.S. national, or U.S. resident alien. Unlike the Child Tax Credit, this dependent can have an Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN) instead of a Social Security number. The dependent must not qualify for the Child Tax Credit—this typically means they're either 17 or older, don't have the required Social Security number, or don't meet one of the other Child Tax Credit requirements. IRS.gov

General Limitations and Identification Requirements

You cannot claim both the Child Tax Credit and the Credit for Other Dependents for the same person. You must choose which credit applies to each dependent. Both you and your spouse (if filing jointly) must have a Social Security number or ITIN issued by the tax return's due date to claim any of these credits. IRS.gov

Step-by-Step (High Level)

Step 1: Gather Dependent Information

Claiming these credits involves several key steps that work together to determine your final credit amount. First, you'll gather information about each qualifying child and dependent. On the main Form 1040, you'll list each dependent in the Dependents section and check the appropriate box—either ""Child tax credit"" for children who qualify for that credit, or ""Credit for other dependents"" for those who qualify for the ODC.

Step 2: Complete Part I of Schedule 8812

Next, you'll complete Part I of Schedule 8812. Here you'll count how many children qualify for the Child Tax Credit and multiply that number by $2,000. You'll do the same for dependents qualifying for the Credit for Other Dependents, multiplying by $500. After adding these together, you'll need to calculate your credit limit using Credit Limit Worksheet A (found in the form instructions), which accounts for your income level and other tax credits you're claiming. IRS.gov

Step 3: Determine Eligibility for the Additional Child Tax Credit

If your credits are reduced because you don't owe much tax, you might qualify for the Additional Child Tax Credit—the refundable portion. To determine this, you'll complete Part II-A of Schedule 8812. You'll need to figure your earned income, which includes wages, salaries, tips, and net self-employment earnings. If your earned income is more than $2,500, you can calculate 15% of the amount over $2,500, up to the maximum refundable amount per child.

Step 4: Use Alternative Calculation for Three or More Children (If Applicable)

For families with three or more qualifying children, there's an alternative calculation in Part II-B that might give you a larger credit. This involves calculating your Social Security and Medicare taxes paid versus certain tax credits you received. You'll compare the results from both Part II-A and Part II-B and take the larger amount. The form walks you through these comparisons step by step, and tax software automatically performs these calculations if you're using it. IRS.gov

Common Mistakes and How to Avoid Them

Mistake 1: Claiming a Child Who Doesn't Meet the Age Requirement

One of the most frequent errors is claiming the Child Tax Credit for a child who doesn't meet the age requirement. Remember, the child must be under 17 on December 31 of the tax year. If your child turned 17 during the year, they don't qualify for the Child Tax Credit, but you should check if they qualify for the Credit for Other Dependents instead. IRS.gov

Mistake 2: Incorrect or Missing Social Security Numbers or ITINs

Another common mistake involves Social Security numbers. Both you (and your spouse if filing jointly) must have a valid Social Security number or ITIN to claim these credits. For the Child Tax Credit specifically, each child must have a Social Security number that is valid for employment and was issued before your tax return's due date. An ITIN won't work for the Child Tax Credit, though it does work for the Credit for Other Dependents. Double-check that you've entered the correct numbers and that they match Social Security Administration records. IRS.gov

Mistake 3: Dependency Errors

Many taxpayers make dependency-related errors. Make sure the person you're claiming actually qualifies as your dependent under IRS rules—they must meet all the tests for either a qualifying child or qualifying relative. If someone else could also claim this person as a dependent (such as in divorced or separated parent situations), make sure you understand the tie-breaker rules and that you're the person entitled to claim them. You cannot claim someone as a dependent if another taxpayer has already claimed them. IRS.gov

Mistake 4: Double-Claiming Credits or Miscalculating Earned Income

Don't accidentally claim both the Child Tax Credit and the Credit for Other Dependents for the same person—you must choose one or the other. Also, be careful when completing the earned income calculation for the Additional Child Tax Credit. Include all wages, salaries, tips, and net self-employment income, but don't include unemployment compensation, Social Security benefits, or other non-earned income. If you received nontaxable combat pay, you can choose whether to include it in earned income. IRS.gov

Mistake 5: Forgetting Form 8862 After a Prior Disallowance

Finally, if you previously had these credits denied or reduced, remember you may need to file Form 8862 with your current return to claim them again. Failing to attach this form when required will result in your credit being denied again. IRS.gov

What Happens After You File

Once you file your return with Schedule 8812, the IRS processes your return and calculates your credits. If everything is correct and your return is accepted, the credits will reduce your tax bill or increase your refund. The timing of receiving your refund depends on several factors.

For taxpayers who claimed the Additional Child Tax Credit, there's an important delay to be aware of. By law, the IRS cannot issue refunds before mid-February for returns that claim the ACTC. This delay affects your entire refund, not just the portion related to the credit. The IRS institutes this delay to give them additional time to verify the credits and combat fraud. If you filed electronically with direct deposit and there are no other issues with your return, the IRS expects most ACTC-related refunds to be available in taxpayer bank accounts by early March. IRS.gov

You can check your refund status using the ""Where's My Refund?"" tool on IRS.gov or through the IRS2Go mobile app. This tool updates once per day, typically overnight, and provides the most accurate information about when your refund will be issued. It's available 24 hours after the IRS receives your e-filed return or four weeks after you mail a paper return. IRS.gov

If the IRS finds errors or questions regarding your credits, they may send you a letter. Common letters include CP06 or CP09 notices, which indicate they're reviewing your credit claims and may hold your refund while they verify information. Respond promptly to any IRS correspondence with the documentation they request. If the IRS disallows your credit, they'll explain why and tell you how to appeal the decision if you disagree. IRS.gov

It's important to know that any refund you receive from the Additional Child Tax Credit cannot be counted as income when determining eligibility for federal assistance programs like Medicaid, Supplemental Security Income, or Supplemental Nutrition Assistance Program. Additionally, the refund cannot be counted as a resource for at least 12 months after you receive it. IRS.gov

FAQs

If both my spouse and I work and our combined income exceeds the threshold, will we lose the credits entirely?

Not necessarily. The credits begin to phase out when your modified adjusted gross income exceeds $200,000 for single filers or $400,000 for married couples filing jointly, but they reduce gradually rather than disappearing all at once. The reduction is $50 for every $1,000 of income above the threshold. Many families with incomes somewhat above these thresholds still receive a partial credit. IRS.gov

My 16-year-old child doesn't have a Social Security number yet because we recently immigrated. Can I claim the Credit for Other Dependents instead?

Yes, if your child has an Individual Taxpayer Identification Number (ITIN) and meets the other dependency requirements, you can claim the $500 Credit for Other Dependents. While the Child Tax Credit requires a Social Security number valid for employment, the Credit for Other Dependents accepts ITINs or Adoption Taxpayer Identification Numbers. IRS.gov

I support my elderly mother who lives with me. Can I claim a credit for her?

Yes, if your mother qualifies as your dependent under the IRS rules for qualifying relatives, you can claim the Credit for Other Dependents worth up to $500. She must be a U.S. citizen, national, or resident alien, and you must provide more than half of her financial support during the year. She also needs to have a Social Security number or ITIN. IRS.gov

What's the difference between the Child Tax Credit and the Additional Child Tax Credit?

The Child Tax Credit is a non-refundable credit that reduces the taxes you owe. If the credit is more than your tax liability, you don't get the excess back. The Additional Child Tax Credit is the refundable portion—if you have little or no tax liability, you can receive up to $1,700 per qualifying child as a refund. However, you must have at least $2,500 in earned income to qualify for the Additional Child Tax Credit. IRS.gov

My ex-spouse and I share custody of our children. Who gets to claim the credits?

Generally, the custodial parent—the one the child lived with for the greater number of nights during the year—claims the credits. However, the custodial parent can agree to let the noncustodial parent claim the Child Tax Credit by signing Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent). If more than one person could claim the same child, the IRS has tie-breaker rules that determine who qualifies. It's crucial that only one person claims the child to avoid delays and potential penalties. IRS.gov

I'm self-employed with variable income. How do I calculate my earned income for the Additional Child Tax Credit?

Include your net self-employment earnings from Schedule SE (Self-Employment Tax) as part of your earned income. If you have both self-employment income and wages from an employer, add them together. Make sure you're using your net earnings (after business expenses) rather than gross receipts. The form instructions include an Earned Income Worksheet that walks you through this calculation if you have self-employment income or used optional methods to figure your net earnings. IRS.gov

Can I claim these credits if I didn't file a tax return in previous years?

Yes, you can claim them for the current year as long as you meet all the eligibility requirements and file a return for that year. Your filing history doesn't affect your eligibility. However, if you want to claim credits for previous years you missed, you'll need to file returns for those years separately, and you have only three years from the original due date to claim refundable credits. IRS.gov

Note: This summary is based on 2024 tax year rules using official information from IRS.gov. Tax laws can change, so always verify current requirements or consult with a tax professional for your specific situation.

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