Schedule 8812 - Credits for Qualifying Children and Other Dependents

Sep 19, 2026

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Schedule 8812 (Form 1040) calculates the Child Tax Credit and the Credit for Other Dependents, including rules for qualifying children under age 17 with required Social Security numbers. It provides step-by-step lines to compute qualifying amounts, apply income-based limitations, and determine whether the additional child tax credit can be claimed. Part II-A addresses all filers and references filing status and thresholds. Part II-B applies to certain filers with three or more qualifying children who are bona fide residents of Puerto Rico.

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Part I Child Tax Credit and Credit for Other Dependents

Part II-A Additional Child Tax Credit for All Filers

Part II-B Certain Filers Who Have Three or More Qualifying Children and Bona Fide Residents of Puerto Rico

| SCHEDULE 8812
(Form 1040)
Department of the Treasury
Internal Revenue Service | Credits for Qualifying Children
and Other Dependents
Attach to Form 1040,1040-SR,or 1040-NR.
Go to www.irs.gov/Schedule8812 for instructions and the latest information. | | OMB No.1545-0074 | | --- | --- | --- | --- | | | | | 2025
Attachment
Sequence No.47 | | Name(s)shown on return | | Your social security number | | | Partl Child Tax Credit and Credit for Other Dependents | | | | | | --- | --- | --- | --- | --- | | 1 Enter the amount from line 11a of your Form 1040,1040-SR,or 1040-NR.
2a Enter income from Puerto Rico that you excluded .....
b Enter the amounts from lines 45 and 50 of your Form 2555 ..
c Enter the amount from line 15 of your Form 4563 ..··..
d Add lines 2a through 2c.............
3 Add lines 1 and 2d ...............
4 Number of qualifying children under age 17 with the required social security number
5 Multiply line 4 by$2,200 ............
6 Number of other dependents,including any qualifying children who are not under age
17 or who do not have the required social security number.·... | | | 1 | | | | 2a | | | | | | 2b | | | | | | 2c | | | | | | 4 | | 2d | | | | | | 3 | | | | | | | | | | 6 | | 5 | | | | | | | | | Caution:Do not include yourself,your spouse,or anyone who is not a U.S.citizen,U.S.national,or U.S.resident
alien.Also,do not include anyone you included on line 4.
7 Multiply line 6 by$500 ..······.
8 Add lines 5 and7...........
9 Enter the amount shown below for your filing status.
Mloieflmg stnus-490.00
10 Subtract line 9 from line 3.
·If zero or less,enter -0-.
·If more than zero and not a multiple of $1,000,enter the next multiple of $1,000.For
example,if the result is $425,enter $1,000;if the result is $1,025,enter $2,000,etc.
11 Multiply line 10 by5%(0.05)................
12 Is the amount on line 8 more than the amount on line 11?..
□No.Stop here.You cannot take the child tax credit,credit for other dependents,or additional child tax credit.
□ Yes.Subtract line 11 from line 8.Enter the result.
13 Enter the amount from Credit Limit Worksheet A
14 Enter the smaller of line 12 or line 13.This is your child tax credit and credit for other dependents | | | | | | | | | 7 | | | | | | 8 | | | | | | 9 | | | | | | 10 | | | | | | 11 | | | | | | 12 | | | | | | | | | | | | 13 | | | | | | 14 | | Enter this amount on Form 1040,1040-SR,or 1040-NR,line 19. If the amount on line 12 is more than the amount on line 14,you may be able to take the additional child tax credit on Form 1040,1040-SR,or 1040-NR,line 28.Complete your Form 1040 or Form 1040-SR through line 27a(or Form 1040-NR through line 26)(also complete Schedule 3(Form 1040),line 11)before completing Part II-A. For Paperwork Reduction Act Notice,see your tax return instructions. Schedule 8812(Form 1040)2025 Created 7/30/25 Cat.No.59761M Page2 Schedule 8812(Fom 1040)2025 # Part II-A Additional Child Tax Credit for All Filers Caution:If you file Form 2555,you cannot claim the additional child tax credit. | 15 Reserved for future use ...........
16a Subtract line 14 from line 12.If zero,stop here;you cannot take the additional child tax c
b Number of qualifying children under age 17 with the required social security number:_
Enter the result.If zero,stop here;you cannot claim the additional child tax credit .·
TIP:The number of children you use for this line is the same as the number of children yo
17 Enter the smaller of line 16a or line 16b .......·.·.·.·
18a Earned income(see instructions)········
b Nontaxable combat pay(see instructions)...... 18b
19 Is the amount on line 18a more than $2,500?
□No.Leave line 19 b

FAQs

What is Schedule 8812 used to calculate?

Schedule 8812 is used to compute the Child Tax Credit and the Credit for Other Dependents, and to determine eligibility for the Additional Child Tax Credit.

Can you claim the additional child tax credit if you file Form 2555?

No. The schedule states that if you file Form 2555, you cannot claim the additional child tax credit.

How does Part II-B apply to Puerto Rico residents?

Part II-B applies to certain filers with three or more qualifying children who are bona fide residents of Puerto Rico, using amounts from specific schedules and withheld tax information to compute the credit.

Sep 19, 2026

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