2022 Instructions for Schedule 8812: Credits for
Qualifying Children and Other Dependents
The 2022 tax year returned Child Tax Credit rules to pre-expansion levels after the American
Rescue Plan Act enhancements expired. For 2022, the maximum Child Tax Credit is $2,000 per qualifying child under age 17, and the Credit for Other Dependents provides $500 per qualifying dependent who does not meet the child tax credit requirements.
No advance Child Tax Credit payments were issued during 2022. You do not reconcile any advance payments on your 2022 tax return because the IRS stopped making monthly advance payments after December 15, 2021.
Qualifying Child Requirements for the Child Tax Credit
A qualifying child must meet specific conditions to generate the Child Tax Credit on your 2022 return. The child must be under age 17 on December 31, 2022, possess a Social Security number valid for employment issued before your return due date, and meet all dependency tests outlined in IRS Publication 501.
You must claim the child as a dependent, and the child must be a United States citizen, United
States national, or United States resident alien. An adopted child always qualifies as your own child and includes any child lawfully placed with you for legal adoption.
Credit for Other Dependents Eligibility
You may claim the Credit for Other Dependents for any dependent who does not qualify for the
Child Tax Credit. The credit amount is $500 per qualifying dependent.
Eligible dependents include
- Children who were age 17 or older as of December 31, 2022, may qualify as dependents
for purposes of the Credit for Other Dependents even though they do not meet the age requirement for the Child Tax Credit.
- Qualifying relatives who satisfy all applicable IRS dependency tests, as outlined in IRS
Publication 501, are eligible to be claimed as dependents for the Credit for Other
Dependents.
- Dependents who have an Individual Taxpayer Identification Number (ITIN) or an
Adoption Taxpayer Identification Number (ATIN), rather than a Social Security number, may qualify for the Credit for Other Dependents if all other eligibility requirements are met.
The dependent must appear on your return as a claimed dependent and must be a United
States citizen, United States national, or United States resident alien. You check the “credit for other dependents” box in column four of the Dependents section on Form 1040 for each qualifying dependent.
Income Phase-Out Thresholds and Modified Adjusted
Gross Income
The Child Tax Credit and Credit for Other Dependents begin to phase out when your modified adjusted gross income exceeds specific income thresholds. The credit reduces by $50 for every
$1,000, or fraction thereof, that your modified adjusted gross income exceeds the applicable threshold.
Phase-out begins at these income levels
- The phase-out for the Child Tax Credit and the Credit for Other Dependents begins at a
modified adjusted gross income of $200,000 for single filers, head of household filers, and married filing separately filers.
- For married taxpayers filing a joint return, the phase-out begins when modified adjusted
gross income exceeds $400,000.
For Schedule 8812 purposes, your modified adjusted gross income equals the amount on line three of the schedule. This incorporates your adjusted gross income from Form 1040, line 11, along with specific adjustments detailed in the schedule instructions.
Understanding income thresholds helps you calculate whether the phase-out reduces your available tax break. You apply these income thresholds to determine your final credit amount before claiming the credit on your income tax return.
Additional Child Tax Credit Calculation Process
The Additional Child Tax Credit allows you to receive a refund for a portion of the Child Tax
Credit that exceeds your tax liability. To be eligible for the 2022 Additional Child Tax Credit, you must have earned more than $2,500, and each qualifying child may receive up to $1,500.
Up to a maximum of $1,500 per child, the refundable amount is equal to 15% of your earned income over $2,500. You calculate this credit in Part II-A of Schedule 8812 for all filers.
Filers with three or more qualifying children may complete Part II-B to determine if an alternative calculation produces a larger refundable credit. Bona fide residents of Puerto Rico with at least one qualifying child may also use Part II-B and can file Form 1040-SS instead of Form 1040 with Schedule 8812.
Using the Earned Income Worksheet or Earned Income Chart that is included in the instructions, you enter your earned income on line 18a. Line 18b requires you to enter any nontaxable combat pay shown in Form W-2, box 12, with code Q.
How to Complete Schedule 8812 Calculations
Step 1: Gather Qualifying Dependent Documentation
Collect Social Security number, name, relationship, and age for each qualifying child under age
17 as of December 31, 2022. Verify residence and citizenship status per IRS Publication 501 to confirm dependency requirements before preparing your tax return.
Step 2: Obtain Adjusted Gross Income from Form 1040 Line 11
Confirm your adjusted gross income on Form 1040, line 11, because Schedule 8812 calculations depend directly on this figure. Modified adjusted gross income determines your phase-out threshold application.
Step 3: Complete Schedule 1 If Applicable
Complete and attach Schedule 1 to Form 1040 if you have additional income or adjustments to income. Schedule 8812 instructions reference Schedule 1 completion when applicable.
Step 4: Calculate Child Tax Credit Using Credit Limit Worksheet A
Calculate the nonrefundable Child Tax Credit using the worksheets provided in the 2022
Schedule 8812 instructions. Apply the adjusted gross income phase-out threshold per 2022 instructions using the reduction formula of $50 per $1,000 of excess income.
Step 5: Complete Credit for Other Dependents Calculation
Complete the Credit for Other Dependents calculation if you claim dependents other than qualifying children under age 17. Use the provided worksheets and adjusted gross income limitations to determine your credit amount.
- A birth certificate showing a live birth may be used to document a qualifying child who
- A death certificate showing a live birth may be used to document a qualifying child who
- Hospital records showing a live birth may be used to document a qualifying child who
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Step 6: Determine Additional Child Tax Credit Amount
Work through Part II-A to determine refundable credit amounts if the Child Tax Credit exceeds your tax liability. Nonrefundable credits reduce tax liability only, while excess refundable portions may result in a refund per the 2022 formula.
Required Forms and Documentation
You must attach Schedule 8812 to your Form 1040 or Form 1040-SR when you claim these credits. Each qualifying child must have a Social Security number valid for employment issued before your return due date, including extensions.
A qualifying child born and deceased in 2022 without a Social Security number requires specific documentation: was born and died in 2022 without receiving a Social Security number. was born and died in 2022 without receiving a Social Security number. was born and died in 2022 without receiving a Social Security number.
You may need to attach Form 8862 if your Child Tax Credit or Additional Child Tax Credit was denied or reduced in any year after 2015 for reasons other than math or clerical errors.
Nonresident aliens cannot claim these credits unless they elect to be treated as residents for tax purposes.
Filing Instructions and IRS Processing
Sign and date your Form 1040 on the signature line and include your daytime phone number.
The IRS cannot issue refunds before mid-February 2023 for returns claiming the Additional
Child Tax Credit, which delays the entire refund amount, not just the refundable credit portion.
You must reference the IRS Where to File instructions for Form 1040 to determine the correct mailing address based on your state of residence. Schedule 8812 attaches to Form 1040 in the following order: Form 1040 page one, Form 1040 page two, Schedule 1 when required, then
Schedule 8812.
Special Considerations for Tax Years 2021 and 2022
Tax years 2021 and 2022 reflect different Child Tax Credit rules due to the expiration of
American Rescue Plan Act provisions. For tax years before 2022, expanded credit amounts applied to qualifying children under age 18, creating higher benefits than current tax years allow.
Comparing tax years helps you understand why your 2022 income tax calculation differs from prior tax years if you claimed enhanced credits in 2021.
Filing Status and Joint Return Requirements
Your filing status affects both income thresholds and credit calculations on Schedule 8812.
Married couples filing a joint return qualify for the $400,000 phase-out threshold, providing a higher income limit than other filing statuses allow. Taxpayers filing a joint return must coordinate dependent claims to ensure only one tax return per household claims each qualifying child for the Child Tax Credit.
Foster Child and Adoption Status
A foster child placed with you by an authorized placement agency or court order qualifies as your child for Child Tax Credit purposes. The foster child must meet all qualifying child requirements, including the relationship test, residency test, and age limit for the tax year.
Adopted children and foster child dependents both provide the same tax break amount when they meet Schedule 8812 requirements for the applicable tax year.
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
