Updated October 17, 2026. Quick answer: Line 28 of Form 1040 is where the additional child tax credit (ACTC) goes, and the amount comes from Schedule 8812. The instructions send you to that schedule and its instructions for figuring the credit, and tell you to attach it to your return if you claim the credit. The line also has a box for people who do not want to claim the credit.
IRS worksheets read line by line: Schedule 8812 Credit Limit Worksheet A and Schedule 8812 Earned Income Worksheet.
More IRS forms and schedules, read line by line: Form 8862 claiming credits after disallowance.
Related reading on this site: IRS Notice CP09 (Earned Income Credit worksheet) and IRS Notice CP27 (Earned Income Credit worksheet).
IRS worksheets read line by line: EIC Worksheet A.
Business use of your home (Form 8829), the saver’s credit (Form 8880), clean vehicle credits (Form 8936) and amended returns (Form 1040-X), read line by line: Form 1040-X lines 12 to 17 and Form 1040-X lines 24 to 30.
Schedule 8812 (child tax credit and additional child tax credit) for 2025, read line by line: Schedule 8812, Schedule 8812 line 3 and Schedule 8812 line 27.
What line 28 asks for
The form’s caption for the line reads “Additional child tax credit (ACTC) from Schedule 8812. If you do not want to claim the ACTC, check here”. So the line has two jobs: it holds the dollar amount from Schedule 8812, and it carries a check box for opting out. It is different from the credit that reduces your tax earlier in the return. That one is captioned “Child tax credit or credit for other dependents from Schedule 8812” and sits on line 19. For the credit overall, see the child tax credit page.
Where the number comes from
For the figuring, the instructions hand you off:“See Schedule 8812 and its instructions for information on figuring and claiming any additional child tax credit that you may qualify to claim.” And they say what to do with the schedule: “If you are claiming the additional child tax credit, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR.” So the figure on line 28 is whatever Schedule 8812 produces for the additional credit. You copy it over.
The SSN rule
Line 28 comes with a Social Security number requirement: “To claim the additional child tax credit, you must have a valid SSN, which means it must be valid for employment and issued before the due date of your return (including extensions).”
For married couples the instructions are specific: “If you are filing a joint return, only one spouse is required to have a valid SSN in order to be eligible for the credit.” And for the other spouse: “The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return.”
If you do not want to claim it
The instructions say it in one sentence: “If you do not want to claim the additional child tax credit, check the box on line 28.” The box is on the same line as the amount, so you either enter the Schedule 8812 amount or check the box, depending on your choice.
Form 8862 after an earlier denial
The instructions require an extra form in one situation: “You must file Form 8862 to claim the additional child tax credit if your child tax credit (refundable or nonrefundable depending on the tax year), additional child tax credit, or credit for other dependents for a year after 2015 was denied or reduced for any reason other than a math or clerical error.” Then: “Attach a completed Form 8862 to your 2025 return to claim the credit for 2025.” There is an exception: “Don’t file Form 8862 if you filed Form 8862 for 2024 and the child tax credit, additional child tax credit, or credit for other dependents was allowed for that year.”
A warning about mistakes
The instructions warn: “If you claim the additional child tax credit even though you aren’t eligible and it is determined that your error is due to reckless or intentional disregard of the additional child tax credit rules, you won’t be allowed to take the child tax credit, the credit for other dependents, or the additional child tax credit for 2 years even if you’re otherwise eligible to do so.”
Where it goes next
The payments and refundable credits section of the form adds these lines together in two steps. The form’s caption for line 32 reads “Add lines 27a, 28, 29, 30, and 31. These are your total other payments and refundable credits”. Line 28 is one of the amounts added there, so the ACTC adds to your total other payments and refundable credits.
Line 33 then combines the pieces. Its caption reads “Add lines 25d, 26, and 32. These are your total payments”. The form compares that total with your total tax: “If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid”. So whatever you enter on line 28 changes the result at the bottom of the return, and the neighboring lines are explained in Form 1040 line by line.
Edition and line numbers
This page reads the 2025 Form 1040 and its 2025 instructions, the current files irs.gov served on 2026-10-17. They are the forms for the tax year 2025 return, filed in 2026. The instructions say “The lines on Forms 1040 and 1040-SR are the same.” so everything here applies to Form 1040 and to Form 1040-SR alike. Check the tax year printed on the form you are filling in and use the line numbers on that year’s form, because a different year’s form can number or word its lines differently.
Common mistakes
- Forgetting to attach the schedule. The instructions say “If you are claiming the additional child tax credit, complete Schedule 8812 and attach it to your Form 1040 or 1040-SR.”
- Assuming both spouses need the same kind of number. The instructions say “The other spouse must have either an SSN or ITIN, and it must have been issued on or before the due date of the return.”
- Skipping Form 8862 after an earlier reduction. The instructions say “Attach a completed Form 8862 to your 2025 return to claim the credit for 2025.”
Related: Child tax credit, Earned income tax credit, and Form 1040.
Sources
- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Form 1040, U.S. Individual Income Tax Return (2025): https://www.irs.gov/pub/irs-pdf/f1040.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.