2024 Instructions for Schedule 8812: Credits for
Qualifying Children and Other Dependents Checklist
Schedule 8812 for 2024 applies the Tax Cuts and Jobs Act rules governing child and dependent credits, including refundable and nonrefundable components. New credit lines and dependent identification requirements are included in the 2024 Form 1040. The Child Tax Credit and Credit for Other Dependents are claimed on Schedule 8812 and then transferred to Form 1040, subject to income phase-out thresholds and dependent validation rules specific to 2024.
Tax Cuts and Jobs Act provisions shape 2024 credit eligibility and phase-out calculations.
Schedule 8812 determines whether credits are refundable or nonrefundable based on earned income and modified adjusted gross income thresholds.
Ten-Step Checklist
1. Verify Social Security Number Requirements for Each Dependent
Qualifying children for the Child Tax Credit must have a valid Social Security number issued before the due date of your return, including extensions. The Social Security number must be valid for employment and issued by the Social Security Administration.
Dependents with Individual Taxpayer Identification Numbers may qualify for the Credit for Other
Dependents instead, which is a separate $500 nonrefundable credit. You cannot claim the Child
Tax Credit or Additional Child Tax Credit for a child who has only an Individual Taxpayer
Identification Number.
2. Gather Income Documentation
Collect all Forms W-2, Forms 1099 (including self-employment income documents), and other
earned income records required to calculate modified adjusted gross income under the 2024
Schedule 8812 instructions. Modified adjusted gross income determines your eligibility for the full credit amount and calculates any phase-out reduction. Your earned income also determines the refundable portion of the Child Tax Credit through the Additional Child Tax Credit calculation.
3. Complete Schedule 1 (Form 1040)
Calculate total income and determine any above-the-line adjustments applicable to 2024. This schedule feeds into modified adjusted gross income calculations on Schedule 8812. Schedule 1
reports additional income sources and adjustments to income that affect your eligibility for child-related tax credits.
4. Confirm Dependent Eligibility Requirements
Verify each dependent’s relationship, residency status, and age as of December 31, 2024. The child must be a U.S. citizen, U.S. national, or U.S. resident alien.
Qualifying children must be under age 17 on December 31, 2024, regardless of when you file your return. Dependents aged 17 and older on December 31, 2024, may qualify for the Credit for Other Dependents rather than the Child Tax Credit.
5. Determine Credit Amounts
Calculate the Child Tax Credit amount per qualifying child (under 17 on December 31, 2024) at
$2,000 per child. Determine the Credit for Other Dependents amount per qualifying dependent
(age 17 and older, or non-child qualifying dependent) at $500 per dependent. Use the 2024
Schedule 8812 worksheets to compute these amounts based on your modified adjusted gross income and number of qualifying dependents.
6. Apply Income Phase-Out Calculations
Apply the modified adjusted gross income phase-out threshold and reduction formula specified in the 2024 Schedule 8812 instructions. Credits begin to phase out when modified adjusted gross income exceeds $200,000 for single filers, heads of household, and qualifying surviving spouse filers.
The phase-out threshold is $400,000 for married couples filing jointly. For every $1,000 (or portion thereof) of modified adjusted gross income above these limits, the credit is reduced by
$50.
7. Calculate the Refundable Portion
Calculate the refundable portion of the Child Tax Credit using the earned income method or the
Additional Child Tax Credit calculation in Schedule 8812 Part II-A. The refundable portion equals
15% of your earned income above $2,500, up to a maximum of $1,700 per qualifying child.
Taxpayers with three or more qualifying children may use Part II-B, which provides an alternative calculation comparing the earned income method against Social Security and
Medicare taxes paid, minus certain other credits and payments.
8. Transfer Credits to Form 1040
Transfer the allowable credit amounts from Schedule 8812 to Form 1040 line 19 for the nonrefundable Child Tax Credit and Credit for Other Dependents. Enter the Additional Child Tax
Credit on Form 1040 line 28 for the refundable portion. Use information from Form 1040 and
Schedule 3 as needed when completing Part II-A of Schedule 8812 to determine your Additional
Child Tax Credit amount.
9. Attach Schedule 8812 to Your Return
Attach Schedule 8812 to your Form 1040 return using the attachment sequence number shown on the form. The 2024 instructions require it whenever you claim the Child Tax Credit, Credit for
Other Dependents, or Additional Child Tax Credit. Follow standard attachment procedures based on the schedule’s sequence number.
10. File Your Return
Sign and date Form 1040, including Schedule 8812, and reference the Internal Revenue
Service Where to File page for the 2024 Form 1040 to ensure the correct mailing address for your filing status and state. Electronic filing options process Schedule 8812 automatically when you claim child or dependent credits.
Form-Specific Limitations
Nonresident aliens generally cannot claim the Child Tax Credit or Credit for Other Dependents on Schedule 8812. Individuals who meet the substantial presence test are classified as resident aliens for tax purposes and may claim these credits.
When one spouse is a U.S. citizen or resident alien, and the other spouse is a nonresident alien, they can choose to treat the nonresident spouse as a U.S. resident for the entire tax year by attaching a signed statement to their joint return and reporting worldwide income.
Taxpayers claim the Child Tax Credit and Credit for Other Dependents for their qualifying dependents. You must list qualifying dependents on Form 1040 with required identification information and check the appropriate credit boxes in the Dependents section to claim these credits on Schedule 8812.
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