Updated October 18, 2026. Quick answer: Schedule 8812 is the form that figures your child tax credit, your credit for other dependents and your additional child tax credit. It is attached to your income tax return. The numbers come from your Form 1040 and from the dependents you list on it. This page walks the schedule in order and points to the page for each group of lines.
IRS worksheets read line by line: Schedule 8812 Credit Limit Worksheet A, Schedule 8812 Credit Limit Worksheet B and Schedule 8812 Earned Income Worksheet.
What Schedule 8812 does
The instructions give the purpose in one sentence: “Use Schedule 8812 (Form 1040) to figure your child tax credit (CTC), credit for other dependents (ODC), and additional child tax credit (ACTC).” The three credits sit in two groups. Part I figures the first two together, and the later Parts figure the additional credit. The credit amounts and phaseouts for the year are covered on the child tax credit page.
Who qualifies
For a child, the instructions say “To claim a child for the CTC and ACTC, the child must be your dependent, under age 17 at the end of 2025”. Anyone else you claim falls under the other credit, which the instructions describe as “The ODC is for individuals with a dependent who meets the following conditions.”
A number requirement applies too: “Beginning in tax year 2025, you must have a valid SSN to claim the CTC or ACTC.” How claiming a grandchild or a parent as a dependent works is covered at claiming your grandchild as a dependent.
The schedule in order, Part by Part
Each row below names the Part by its printed heading and links to the page for those lines.
| Part | Lines | Topic | Page |
|---|---|---|---|
| Part I: “Child Tax Credit and Credit for Other Dependents” | 1 to 3 | Income and Puerto Rico exclusions | Lines 1 to 3 page |
| Part I | 4 to 8 | Children and other dependents, and the starting credit | Lines 4 to 8 page |
| Part I | 9 to 14 | Income phaseout and the credit limit | Lines 9 to 14 page |
| Part II-A: “Additional Child Tax Credit for All Filers” | 15 to 20 | Additional credit limits and earned income | Lines 15 to 20 page |
| Part II-B: “Certain Filers Who Have Three or More Qualifying Children and Bona Fide Residents of Puerto Rico” | 21 to 26 | Social security and Medicare tax | Lines 21 to 26 page |
| Part II-C: “Additional Child Tax Credit” | 27 | The additional child tax credit | Line 27 page |
Limits and refunds
The instructions warn that “The maximum credit amount of your CTC and ODC may be reduced if either (1) or (2) applies.” The second condition is income: “is more than the amount shown below for your filing status.” That math is on the lines 9 to 14 page.
On timing, the instructions say “The IRS can’t issue refunds before mid-February 2026 for returns that properly claim ACTC.”
Where it goes next
Two lines carry results to the return. Line 14 says “Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 19.” Line 27 says “This is your additional child tax credit. Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 28”. Those return lines are explained at Form 1040 lines 19, 20 and 21 and Form 1040 line 28.
When a credit was denied before
The instructions say “If your CTC, ACTC, or ODC for a year after 2015 was denied or reduced for any reason other than a math or clerical error, you must attach Form 8862 to your tax return to claim the CTC, ACTC, or ODC unless an exception applies.”
Edition and line numbers
This page reads the 2025 Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents and its 2025 instructions, the current files irs.gov served on 2026-10-18. They are the files for the tax year 2025 return, filed in 2026. The form’s own header says “Attach to Form 1040, 1040-SR, or 1040-NR.” 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
- Using the same person for both credits. The instructions say “You can’t use the same child to claim the credits under Credits for Qualifying Children and the ODC.”
- Claiming the child credit for a child without a valid number. The instructions say “you can’t use the child to claim the CTC or ACTC on either your original or an amended 2025 return.”
- Claiming a credit in reckless or intentional disregard of the rules. The instructions say that when an error is found to be due to reckless or intentional disregard, “you will not be allowed to claim any of these credits for 2 years even if you are otherwise eligible to do so.” For fraud the period is 10 years.
Related: child tax credit, claiming your grandchild as a dependent, Form 1040 lines 19, 20 and 21, Form 1040 line 28, and Form 1040.
Sources
- Instructions for Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents (2025): https://www.irs.gov/pub/irs-pdf/i1040s8.pdf
- Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents (2025): https://www.irs.gov/pub/irs-pdf/f1040s8.pdf
Read from the IRS documents linked above on October 18, 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.