Schedule 8812 (Form 1040) (sp), Credits for Qualifying Children and Other Dependents (Spanish Version), is the Spanish-language schedule the Internal Revenue Service (IRS) publishes for tax year 2025 to figure the child tax credit (CTC), the credit for other dependents (ODC) and the additional child tax credit (ACTC). You attach it to Form 1040, 1040-SR or 1040-NR when you claim one of these credits for a dependent. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The IRS publishes the form and its instructions at www.irs.gov/Schedule8812SP.
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What is Schedule 8812 (Form 1040) (sp)?
Schedule 8812 (Form 1040) (sp), Credits for Qualifying Children and Other Dependents (Spanish Version), is the Spanish-language IRS schedule used to figure the child tax credit (CTC), credit for other dependents (ODC) and additional child tax credit (ACTC). It is attached to Form 1040, 1040-SR or 1040-NR.
The Internal Revenue Service (IRS) says the schedule is used for those three credits. The printed text is in Spanish, with the title "Anexo 8812, Créditos por Hijos Calificados y Otros Dependientes", and the matching instructions are the Spanish-language Instructions for Schedule 8812 (Form 1040) (sp).
The schedule has four blocks:
- Parte I (lines 1 to 14): the CTC and ODC, ending with the amount you carry to line 19 of your return.
- Parte II-A (lines 15 to 20): the ACTC for all filers.
- Parte II-B (lines 21 to 26): only for certain filers with three or more qualifying children and for bona fide residents of Puerto Rico.
- Parte II-C (line 27): the ACTC you carry to line 28 of your return.
Credit Limit Worksheet A, Credit Limit Worksheet B, the Earned Income Worksheet and the Additional Medicare Tax and RRTA Worksheet are in the instructions and are kept for your records. This schedule is not a standalone return and does not replace Form 1040-SS, which some bona fide residents of Puerto Rico may use to claim the ACTC.
Who needs to file Schedule 8812 (Form 1040) (sp)?
Taxpayers who claim a dependent child for the CTC or ACTC, or another dependent for the ODC, on Form 1040, 1040-SR or 1040-NR complete this schedule.
Conditions in the IRS instructions:
- CTC and ACTC: the child must be your dependent, under age 17 at the end of 2025, and meet the dependent conditions in the Form 1040 instructions. You need a valid Social Security number (SSN) that allows work; on a joint return only one spouse needs one, and the other needs an SSN or an ITIN issued on or before the return's due date.
- ODC: the person must be claimed as your dependent, cannot be the basis of a CTC or ACTC claim, must be a U.S. citizen, national or resident alien, and must have an SSN, ITIN or ATIN issued on or before the return's due date (including extensions).
- Do not count yourself, your spouse or anyone who is not a U.S. citizen, national or resident alien on line 6, or anyone already counted on line 4.
- Form 2555 filers cannot claim the ACTC.
- A bona fide resident of Puerto Rico who is not required to file Form 1040 or 1040-SR may claim the ACTC on Form 1040-SS instead.
You cannot use the same person for both the CTC or ACTC and the ODC. A claim denied or reduced for a reason other than a math or clerical error may require Form 8862.
When to file Schedule 8812 (Form 1040) (sp)
Complete Schedule 8812 (Form 1040) (sp) when you prepare the tax year 2025 return it is attached to, and submit it with that return. The schedule has no due date of its own.
The timing rules that matter come from the return's due date, including extensions. An SSN, ITIN or ATIN needed for the credit must have been issued on or before that date. An ITIN or ATIN applied for by then counts as issued on time if the IRS issues it as a result of that application. These rules apply to original and amended 2025 returns.
The instructions also say the IRS cannot issue refunds before mid-February 2026 for returns that claim the ACTC. That restriction covers the entire refund, not only the ACTC part.
Documents you need
- Form 1040, 1040-SR or 1040-NR: Schedule 8812 is attached to the return, which must be completed through line 27a (line 26 on Form 1040-NR) and Schedule 3, line 11, before Parte II-A.
- Form 8862: attach it if your CTC, ACTC or ODC was denied or reduced for any year after 2015 for a reason other than a math or clerical error, unless an exception in its instructions applies.
- A copy of the birth certificate, death certificate or the child's hospital medical record: attach one if your qualifying child was born and died in 2025 and you have no SSN for the child. It must show the child was born alive.
How to fill out Schedule 8812 (Form 1040) (sp)
Enter your name and SSN
At the top, enter the name(s) shown on your return and your Social Security number ("Su número de Seguro Social").
Report your income on lines 1 to 3
Line 1: the amount from line 11a of your Form 1040, 1040-SR or 1040-NR. Lines 2a to 2c: excluded Puerto Rico income, lines 45 and 50 of Form 2555 and line 15 of Form 4563. Add 2a to 2c on line 2d, then add lines 1 and 2d on line 3.
Count qualifying children on line 4
Add the "Crédito tributario por hijos" boxes checked in row (7) of the Dependientes section on page 1 (row (6) on Form 1040-NR). Count only children under 17 with the required SSN. Then multiply by the amount printed on line 5.
Count other dependents on lines 6 and 7
Add the "Crédito por otros dependientes" boxes checked in the same row and enter the number on line 6. Do not include yourself, your spouse, anyone who is not a U.S. citizen, national or resident alien, or anyone on line 4. Multiply by the amount printed on line 7.
Add the credits on line 8
Add lines 5 and 7 and enter the result on line 8.
Apply the income threshold on lines 9 to 11
Line 9: enter the amount printed for your filing status. Line 10: subtract line 9 from line 3; enter "-0-" if zero or less, otherwise round up to the next multiple of 1,000. Line 11: multiply line 10 by the percentage printed on the line.
Compare lines 8 and 11 on line 12
If line 8 is not greater than line 11, check No and stop; you cannot claim these credits. If it is, check Yes, subtract line 11 from line 8 and enter the result.
Finish Parte I on lines 13 and 14
Line 13: the amount from Credit Limit Worksheet A in the instructions. Line 14: the smaller of lines 12 and 13; this is your CTC and ODC, which you enter on line 19 of your Form 1040, 1040-SR or 1040-NR.
Complete Parte II-A, lines 15 to 17
Complete your return through line 27a (line 26 on Form 1040-NR) and Schedule 3, line 11, first. Line 15 is reserved for future use. Line 16a: line 12 minus line 14, and stop if zero. Line 16b: children from line 4 times the amount printed. Line 17: the smaller of 16a and 16b.
Enter earned income on lines 18 to 20
Line 18a: earned income, using the Earned Income Table or Worksheet in the instructions. Line 18b: nontaxable combat pay. Line 19: if 18a exceeds the threshold printed on the form, subtract that threshold; otherwise leave it blank and enter "-0-" on line 20. Line 20: apply the percentage printed on the line.
Follow the Próximo instruction
Use the "Próximo" box under line 20. If line 16b is at or above the printed amount and line 20 is at least line 17, skip Parte II-B and enter line 17 on line 27. Bona fide Puerto Rico residents with a smaller line 16b go to line 21.
Complete Parte II-B if it applies
Line 21: Social Security, Medicare and Additional Medicare Tax withheld (W-2 boxes 4 and 6). Line 22: the Schedule 1 and Schedule 2 amounts listed. Add them on line 23, enter line 24 per your form type, subtract on line 25, enter the larger of lines 20 and 25 on line 26.
Enter the ACTC on line 27
Line 27 is the smaller of line 17 or line 26 (or per the Próximo box). Carry this amount to line 28 of your Form 1040, 1040-SR or 1040-NR.
Review and download the completed PDF
Check that lines 4 and 6 match your Dependientes boxes and that each carried amount matches your return. Download or print the completed PDF from FillingPDF and attach it to your return.
How to submit Schedule 8812 (Form 1040) (sp)
Schedule 8812 (Form 1040) (sp) is not sent on its own. It has no separate address, portal or appointment rule printed on it.
- With your return: attach it to Form 1040, 1040-SR or 1040-NR and submit the package by whichever channel you use for that return. The mailing and filing details are in the instructions for your return.
- Before you complete Parte II-A: finish your return through line 27a (line 26 on Form 1040-NR) and line 11 of Schedule 3 (Form 1040).
- Other forms: attach Form 8862 if the instructions require it for your claim.
- Worksheets: the Credit Limit Worksheets and the other worksheets in the instructions are marked to keep for your records.
- Instructions and updates: www.irs.gov/Schedule8812SP and IRS.gov/SpanishForms for Spanish-language forms.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Checking both the "Crédito tributario por hijos" and "Crédito por otros dependientes" boxes in row (7) for the same person; the instructions say you cannot.
- Counting a child who turned 17 during 2025 on line 4; the child must be under 17 at the end of 2025 to count for the CTC or ACTC.
- Claiming the CTC or ACTC without a valid SSN for yourself (or for one spouse on a joint return) or for the qualifying child.
- Counting yourself, your spouse, someone who is not a U.S. citizen, national or resident alien, or a person already on line 4 among the other dependents on line 6.
- Claiming the ACTC on Parte II-A while filing Form 2555, which the schedule says you cannot do.
- Starting Parte II-A before finishing the return through line 27a (line 26 on Form 1040-NR) and Schedule 3, line 11.
- Leaving out Form 8862 when a prior denial or reduction of the CTC, ACTC or ODC requires it.
- Including Puerto Rico earned income you exclude as a bona fide resident on line 18a; only earned income reported on Form 1040 or 1040-SR counts there.
- Continuing past line 12 after answering No; the form says to stop, because you cannot claim the CTC, ODC or ACTC.
Frequently asked questions
What is Schedule 8812 (Form 1040) (sp)?
It is the IRS Spanish-language schedule, attached to Form 1040, 1040-SR or 1040-NR, that figures the child tax credit (CTC), the credit for other dependents (ODC) and the additional child tax credit (ACTC) for tax year 2025.
Do I need a Social Security number to claim the child tax credit?
Yes. For 2025 you need a valid SSN that allows work to claim the CTC or ACTC. On a joint return only one spouse needs one; the other needs an SSN or an ITIN issued on or before the return's due date. Each qualifying child also needs a valid SSN.
Can I claim the credit for other dependents without an SSN for the dependent?
Possibly. The dependent needs an SSN, ITIN or ATIN issued on or before the return's due date, including extensions. A child without a valid SSN can still qualify you for the ODC if that child has another taxpayer identification number issued by then.
When is Schedule 8812 due?
It has no due date of its own. You file it with the Form 1040, 1040-SR or 1040-NR it is attached to, so the return's due date applies, and any taxpayer identification number needed for the credit must be issued by that date, including extensions.
Do I attach Schedule 8812 to my tax return?
Yes. The form says to attach it to Form 1040, 1040-SR or 1040-NR. It has no separate address or filing channel; you submit it with the return. The worksheets in the instructions are for your records and are not attached.
Can I claim the ACTC if I file Form 2555?
No. The caution on Parte II-A says that if you file Form 2555 you cannot claim the additional child tax credit. This restriction does not depend on the number of children or your earned income.
When will I get my refund if I claim the ACTC?
The IRS says it cannot issue refunds before mid-February 2026 for returns that claim the ACTC. The restriction applies to the whole refund, not only the ACTC portion.
Can I fill out Schedule 8812 (sp) online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the schedule or your return with the IRS; you submit it with your return through the IRS channels.
Why can't I claim the credits for two years after a mistake?
If the IRS finds that you claimed the CTC, ACTC or ODC through reckless or intentional disregard of the rules, you cannot claim any of them for 2 years. If it finds fraud, the period is 10 years, and penalties may apply. Form 8862 explains how to appeal.
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