Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents, is the Internal Revenue Service (IRS) schedule that you attach to Form 1040, 1040-SR or 1040-NR to figure your child tax credit, credit for other dependents and additional child tax credit for 2025. Use schedule 8812 when you claim a child or another dependent on your return and want these credits. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the IRS publishes the original PDF and the instructions at irs.gov.
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What is Schedule 8812 (Form 1040)?
Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents, is the IRS schedule used to figure the child tax credit (CTC), credit for other dependents (ODC) and additional child tax credit (ACTC), attached to Form 1040, 1040-SR or 1040-NR.
The 2025 schedule has four parts:
- Part I, lines 1 to 14: your modified adjusted gross income, the number of qualifying children and other dependents, the income limit for your filing status, and the combined CTC and ODC, which goes to line 19 of your return.
- Part II-A, lines 15 to 20: the start of the ACTC for all filers, including earned income and nontaxable combat pay.
- Part II-B, lines 21 to 26: for certain filers who have three or more qualifying children and for bona fide residents of Puerto Rico, using withheld social security and Medicare taxes.
- Part II-C, line 27: the ACTC itself, which goes to line 28 of your return.
The IRS instructions add worksheets that feed the schedule: Credit Limit Worksheet A (line 13), Credit Limit Worksheet B, the Earned Income Worksheet and the Additional Medicare Tax and RRTA Tax Worksheet. They are kept for your records, not attached.
The schedule is not a return and is not filed alone. Bona fide residents of Puerto Rico who are not required to file Form 1040 or 1040-SR claim the ACTC in Part II of Form 1040-SS instead.
Who needs to file Schedule 8812 (Form 1040)?
You use Schedule 8812 if you claim a child or another person as a dependent on Form 1040, 1040-SR or 1040-NR and want the CTC, ODC or ACTC.
- CTC and ACTC: the child must be your dependent, under age 17 at the end of 2025, and meet the conditions in Steps 1 through 3 of "Who Qualifies as Your Dependent" in the Form 1040 instructions. Beginning in tax year 2025 you need a valid SSN (one valid for employment, issued by the Social Security Administration on or before the due date of your return, including extensions). On a joint return only one spouse needs a valid SSN; the other needs an SSN or ITIN issued by that date. A qualifying child must also have a valid SSN.
- ODC: for a dependent you claim who cannot be used for the CTC or ACTC, such as a child age 17 or older, or a dependent with an ITIN or ATIN instead of an SSN. The person must be a U.S. citizen, U.S. national or U.S. resident alien.
- Part II-B: filers with three or more qualifying children and bona fide residents of Puerto Rico.
You cannot claim the ACTC if you file Form 2555. You cannot use the same child for both the CTC and the ODC. Do not count yourself, your spouse or anyone who is not a U.S. citizen, U.S. national or U.S. resident alien on line 6.
When to file Schedule 8812 (Form 1040)
Schedule 8812 is filed with your Form 1040, 1040-SR or 1040-NR, so it follows the due date of that return; it has no separate deadline of its own. The tax year is 2025.
Timing matters for taxpayer identification numbers. To claim the CTC or ACTC, the required SSN must have been issued on or before the due date of your 2025 return, including extensions. For the ODC, the dependent's SSN, ITIN or ATIN must be issued by the same date. If you apply for an ITIN or ATIN by that date and the IRS issues it as a result, the IRS treats it as issued on time.
The instructions also warn that the IRS cannot issue refunds before mid-February 2026 for returns that properly claim the ACTC, and that this delay applies to the entire refund, not only the ACTC portion.
Documents you need
- Form 1040, 1040-SR or 1040-NR: Schedule 8812 is attached to your return and uses figures from it, such as line 11a, line 18 and the Dependents section.
- Form 8862, Information To Claim Certain Credits After Disallowance: attach if your CTC, ACTC or ODC for a year after 2015 was denied or reduced for a reason other than a math or clerical error, unless an exception applies.
- Copy of the child's birth certificate, death certificate or hospital records: attach only if the qualifying child was born and died in 2025 and you have no SSN for the child. The document must show the child was born alive.
- Schedule 3 (Form 1040), line 11, completed before Part II-A, when you take the additional child tax credit.
How to fill out Schedule 8812 (Form 1040)
Enter your name and SSN
At the top, write the name(s) shown on your return and your social security number.
Figure modified adjusted gross income
On line 1, enter the amount from line 11a of your Form 1040, 1040-SR or 1040-NR. On lines 2a to 2c, enter excluded Puerto Rico income and the amounts from Form 2555 (lines 45 and 50) and Form 4563 (line 15), add them on line 2d, and add lines 1 and 2d on line 3.
Count children and other dependents
Line 4: enter the number of qualifying children under age 17 with the required SSN, which is the number of Child tax credit boxes you checked in row (7) of the Dependents section (row (6) on Form 1040-NR). Line 6: enter the number of Credit for other dependents boxes checked.
Figure the credit amounts
Multiply line 4 by the amount printed on line 5 and line 6 by the amount printed on line 7. Add lines 5 and 7 on line 8.
Apply the income limit
On line 9, enter the amount shown for your filing status. On line 10, subtract line 9 from line 3: enter -0- if zero or less, otherwise round up to the next multiple of 1,000 as the form shows. Multiply line 10 by the percentage printed on line 11.
Compare lines 8 and 11
On line 12, if line 8 is not more than line 11, stop: you cannot take the CTC, ODC or ACTC. If it is more, subtract line 11 from line 8 and enter the result.
Complete the credit limit and line 14
On line 13, enter the amount from Credit Limit Worksheet A in the instructions, which may send you to Credit Limit Worksheet B. On line 14, enter the smaller of line 12 or line 13 and carry it to line 19 of your return.
Start the additional child tax credit
In Part II-A, leave line 15 blank. On line 16a, subtract line 14 from line 12 and stop if zero. On line 16b, multiply the number of children from line 4 by the amount printed, then enter the smaller of lines 16a and 16b on line 17. Filers of Form 2555 cannot claim the ACTC.
Enter earned income
Line 18a: earned income, using the Earned Income Chart or Worksheet in the instructions. Line 18b: nontaxable combat pay. Complete lines 19 and 20 as the form directs, then follow the Next instruction to decide whether to go to Part II-B or enter an amount on line 27.
Complete Part II-B if it applies
Enter withheld social security, Medicare and Additional Medicare taxes on line 21 and the Schedule 1 and Schedule 2 amounts on line 22. Add them on line 23, enter the line 24 amount for your return type, subtract on line 25, and enter the larger of lines 20 and 25 on line 26.
Enter the additional child tax credit
On line 27, enter the smaller of line 17 or line 26 (or the amount the Next instruction gives). Carry it to line 28 of your return.
Review and download the PDF
Check every line against the instructions, then download or print the completed PDF from FillingPDF and attach it to your return as described under How to submit.
How to submit Schedule 8812 (Form 1040)
Schedule 8812 is submitted as an attachment to your income tax return; the schedule prints no separate address, portal or appointment process.
- With your return: attach the completed schedule to Form 1040, 1040-SR or 1040-NR and file the return by the channel you use for it, following your tax return instructions.
- Other attachments: attach Form 8862 if your CTC, ACTC or ODC for a year after 2015 was denied or reduced for a reason other than a math or clerical error, unless an exception applies. If a qualifying child was born and died in 2025 and has no SSN, attach a copy of the birth certificate, death certificate or hospital records showing the child was born alive.
- Worksheets: Credit Limit Worksheets A and B, the Earned Income Worksheet and the Additional Medicare Tax and RRTA Tax Worksheet are for your records and are not listed as attachments.
Complete Form 1040 or 1040-SR through line 27a (Form 1040-NR through line 26), and Schedule 3 (Form 1040) line 11, before Part II-A. FillingPDF lets you fill out and download the PDF; submission follows the IRS channels for your return.
Common mistakes to avoid
- Checking both the Child tax credit box and the Credit for other dependents box for the same person in the Dependents section; the instructions say you cannot, and you cannot use one child for both credits.
- Counting a child on line 4 who turned 17 by the end of 2025 or who lacks a valid SSN; such a child may only qualify you for the credit for other dependents.
- Including yourself, your spouse, someone who is not a U.S. citizen, U.S. national or U.S. resident alien, or anyone already counted on line 4 when you fill in line 6.
- Taking the additional child tax credit while filing Form 2555; the schedule states that you cannot claim it.
- Entering a different number of children on line 16b than on line 4; the schedule says the two counts are the same.
- Writing anything on line 15, which is reserved for future use.
- Starting Part II-A before completing Form 1040 or 1040-SR through line 27a (Form 1040-NR through line 26) and Schedule 3, line 11.
- Leaving out Form 8862 when a prior-year CTC, ACTC or ODC was denied or reduced for a reason other than a math or clerical error.
- Entering the line 14 result in the wrong place; it goes to line 19 of your return, while line 27 goes to line 28.
Frequently asked questions
What is Schedule 8812 (Form 1040) used for?
Schedule 8812 is the IRS schedule for figuring the child tax credit (CTC), credit for other dependents (ODC) and additional child tax credit (ACTC). You attach it to Form 1040, 1040-SR or 1040-NR, and the results carry to lines 19 and 28 of your return.
Who qualifies for the child tax credit on Schedule 8812?
A child you claim as a dependent who was under age 17 at the end of 2025 and meets Steps 1 through 3 of the Form 1040 dependent rules. The child needs a valid SSN issued by the due date of your return, including extensions. Without one, you may be able to claim the ODC instead.
Do I need a Social Security number to claim the credits?
For the CTC and ACTC, yes: beginning in 2025 you need a valid SSN. On a joint return only one spouse needs one; the other needs an SSN or ITIN issued by the due date. For the ODC, an SSN or ITIN issued by that date is enough for you, and the dependent may have an SSN, ITIN or ATIN.
What is the difference between the CTC, ODC and ACTC?
The CTC is for qualifying children under 17 with the required SSN. The ODC is for other dependents, such as a child 17 or older or one with an ITIN or ATIN. The ACTC is the additional credit in Part II you may take if line 12 is more than line 14. You cannot use one person for both the CTC and ODC.
Where do the results on Schedule 8812 go on my return?
The line 14 amount, your CTC and ODC, goes on line 19 of Form 1040, 1040-SR or 1040-NR. The line 27 amount, your additional child tax credit, goes on line 28 of the same return.
Can I fill out Schedule 8812 online?
Yes. You can fill out the schedule 8812 PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file anything with the IRS; you attach the schedule to your return and file it through the IRS channels.
Can I claim the additional child tax credit if I file Form 2555?
No. Both the schedule and the instructions state that if you file Form 2555 you cannot claim the ACTC. The CTC and ODC in Part I still follow their own rules.
Will claiming the ACTC delay my refund?
Yes, possibly. The IRS says it cannot issue refunds before mid-February 2026 for returns that properly claim the ACTC, and the delay covers the entire refund, not just the ACTC portion.
What happens if I claim these credits improperly?
If the error was due to reckless or intentional disregard of the rules, you cannot claim the CTC, ACTC or ODC for 2 years; if due to fraud, for 10 years. You may also owe penalties. Form 8862 may be needed afterward if a credit was denied or reduced.
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