[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302934-105":53,"doc-detail-302934-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","2024-instructions-for-schedule-8812","2024 Instructions for Schedule 8812","","2024 Instructions for Schedule 8812 explain how to claim the Additional Child Tax Credit (ACTC) and other related credits, including eligibility guidance and required taxpayer identification number (TIN) rules. The instructions cover when a TIN is required by the due date, how valid SSN and ITINs are determined, and what documentation to attach if a qualifying child lacks an SSN. They also provide reminders on delayed refunds for returns claiming ACTC, define key abbreviations used throughout, and direct users to IRS resources for updates and revisions.",{"@graph":63,"@context":122},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2024-instructions-for-schedule-8812/302934/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2024-instructions-for-schedule-8812/302934.png","ImageObject",442,249,{"name":88,"@type":89},"Cart","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"What credits does Schedule 8812 address in the 2024 instructions?","Question",{"text":108,"@type":109},"The instructions focus on the Additional Child Tax Credit (ACTC) and also reference the Child Tax Credit (CTC) and the Credit for Other Dependents (ODC). They describe how these relate to qualifying children.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What is the key TIN requirement by the due date of the 2024 return?",{"text":113,"@type":109},"The instructions state that you must have a TIN (SSN or ITIN, or another permitted TIN type where applicable) issued on or before the due date of your 2024 return, including extensions.",{"name":115,"@type":106,"acceptedAnswer":116},"What should a filer do if a qualifying child was born and died in 2024 without an SSN?",{"text":117,"@type":109},"If the child does not have an SSN, the instructions require attaching a copy of the child's birth certificate, death certificate, or hospital records showing the child was born alive.",{"name":119,"@type":106,"acceptedAnswer":120},"Are refunds delayed for returns that properly claim ACTC?",{"text":121,"@type":109},"Yes. The instructions note a delayed refund for returns claiming ACTC, stating the IRS cannot issue refunds before mid-February 2025 for those returns, and that the time frame applies to the entire refund.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},302934,1790177255,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":139,"language":140,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":61,"update_tm":144,"read_time":79},18829141979164,"https://eur-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms and do not rely on draft forms, instructions, and pubs for filing. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post anew draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link , type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF” message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.  \nDepartment of the Treasury  \nInternal Revenue Service  \n\n| 2024 Instructions for Schedule 8812 |\n| --- |\n| CredQuaTliiinfRogr E AUesntesSc(OhDSedClea88nd2dUd(iFormtional 04hil0Rd)ttoaxguredreitYy(ouACrTchCi)ld/tax cIreditR(CTC), creSdit for other depend\u003Cbr>Children and\u003Cbr>OtherDepeAndenNts D OMB USE |\n\nSection references are to the Internal Revenue Code unless otherwise sions), you can’t claim the CTC, ODC, or ACTC on either your origi  \nnoted. nal or an amended 2024 return.  \nFuture~~ ~~Dev~~O~~elopme~~N~~nts~~ LY ~~ DretIuny(oiRcu apn lupdilyngfoeArxtanensITIionNs) oannFdortheIfoRrSTeitseueueyoate oan IfTyoINuars0  \nFor the latest information about developments related to Schedule sult ofthe application, the IRS will consider your ITIN as issued on or  \n8812 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Schedule8812)[ ](go to IRS.gov/Schedule8812)[IRS.gov/Schedule8812](go to IRS.gov/Schedule8812) .  \nWhaACTCm’~~A~~uNnteinwcrea~~u~~sed.~~ ~~The~~ g~~maximum~~u~~amount~~ ~~o~~s~~fACTC~~t~~for~~ ~~each  \nqualifying child increased to $1,700 .  \nReminders  \nDelayed refund for returns claiming ACTC. The IRS can’t issue refunds before mid-February 2025 for returns that properly claim ACTC. This time frame applies to the entire refund, not just the portion associated with ACTC.  \nAbbreviations. The following abbreviations will","cbCaij8Thkrb0MjT","https://ap.wps.com/l/cbCaij8Thkrb0MjT","pdf",504347,10,"English","# 2024 Instructions for Schedule 8812\n## CredQuaTliiinfRogr E AUesntesSc(OhDSedClea88nd2dUd(iFormtional 04hil0Rd)ttoaxguredreitYy(ouACrTchCi)ld/tax cIreditR(CTC), creSdit for other depend\n## Reminders\n## Abbreviations\n## General Instructions\n## Taxpayer Identification Number Requirements\n## You Must Have a TIN by the Due Date of Your Return\n## Each Dependent You Use for the ODC Must Have a TIN by the Due Date of Your Return","[{\"question\":\"What credits does Schedule 8812 address in the 2024 instructions?\",\"answer\":\"The instructions focus on the Additional Child Tax Credit (ACTC) and also reference the Child Tax Credit (CTC) and the Credit for Other Dependents (ODC). They describe how these relate to qualifying children.\"},{\"question\":\"What is the key TIN requirement by the due date of the 2024 return?\",\"answer\":\"The instructions state that you must have a TIN (SSN or ITIN, or another permitted TIN type where applicable) issued on or before the due date of your 2024 return, including extensions.\"},{\"question\":\"What should a filer do if a qualifying child was born and died in 2024 without an SSN?\",\"answer\":\"If the child does not have an SSN, the instructions require attaching a copy of the child's birth certificate, death certificate, or hospital records showing the child was born alive.\"},{\"question\":\"Are refunds delayed for returns that properly claim ACTC?\",\"answer\":\"Yes. The instructions note a delayed refund for returns claiming ACTC, stating the IRS cannot issue refunds before mid-February 2025 for those returns, and that the time frame applies to the entire refund.\"}]","2024 Instructions for Schedule 8812 | PDF",1789798678]