Updated October 18, 2026. Quick answer: Lines 9 to 11 reduce the credit when income is above an amount set by your filing status. Line 12 is the credit after that reduction, line 13 is the limit from Credit Limit Worksheet A, and line 14 is the smaller of the two. Line 14 is your child tax credit and credit for other dependents.
IRS worksheets read line by line: Schedule 8812 Credit Limit Worksheet A and Schedule 8812 Credit Limit Worksheet B.
Line 9: the amount for your filing status
The caption reads “Enter the amount shown below for your filing status.” For “Married filing jointly” the printed amount is “$400,000”. For “All other filing statuses” it is “$200,000”.
The instructions describe the limit the same way: “is more than the amount shown below for your filing status.”
Lines 10 and 11: the reduction
Line 10 says “Subtract line 9 from line 3.” It continues “If more than zero and not a multiple of $1,000, enter the next multiple of $1,000.” The form’s examples are “For example, if the result is $425, enter $1,000; if the result is $1,025, enter $2,000, etc.” Line 11 says “Multiply line 10 by 5% (0.05)”.
Computed illustration, not an IRS example: with line 3 at $230,425 and line 9 at $200,000, line 10 starts as $230,425 minus $200,000 = $30,425, which is not a multiple of $1,000, so the line 10 entry is the next multiple, computed as $31,000. Line 11 is then computed as $31,000 x 0.05 = $1,550. The line 3 figure here is invented to show the arithmetic.
Line 12: is anything left
The form asks “Is the amount on line 8 more than the amount on line 11?” If not: “No. Stop here. You cannot take the child tax credit, credit for other dependents, or additional child tax credit.” If so, “Yes. Subtract line 11 from line 8. Enter the result.”
Continuing the computed illustration, not an IRS example: with line 8 at $4,900 and line 11 at $1,550, line 8 is more, and line 12 is $4,900 minus $1,550 = $3,350.
Line 13: Credit Limit Worksheet A
Line 13 reads “Enter the amount from Credit Limit Worksheet A.” The worksheet is a table printed in the instructions, and its entries are not reproduced here. It begins from “Enter the amount from line 18 of your Form 1040, 1040-SR, or 1040-NR.” and ends with “Subtract line 4 from line 3. Enter here and on Schedule 8812, line 13.”
The instructions explain why the credit can be limited: “The amount on line 18 of your Form 1040, 1040-SR, or 1040-NR is less than both credits.” They add “If the amount is zero, you cannot take either credit because there is no tax to reduce.”
Credit Limit Worksheet B
The instructions say “Complete Credit Limit Worksheet B only if you meet all of the following.” The conditions include claiming one or more of these credits: “Mortgage interest credit, Form 8396.” “Adoption credit, Form 8839.” “Residential clean energy credit, Form 5695, Part I.” “District of Columbia first-time homebuyer credit, Form 8859.” The other two conditions are “Line 4 of Schedule 8812 is more than zero.” and not filing Form 2555.
Line 14: your credit
The caption reads “Enter the smaller of line 12 or line 13.” It adds “This is your child tax credit and credit for other dependents.”
Where the number comes from
Line 9 is printed on the form, line 3 comes from the lines 1 to 3 page, and line 8 comes from the lines 4 to 8 page. Line 13 comes from Credit Limit Worksheet A, which starts from your Form 1040 tax. Where that tax comes from is explained at Form 1040 lines 17 and 18.
Where it goes next
The form says “Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 19.” It also says “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.” That is covered on the lines 15 to 20 page and at Form 1040 line 28.
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
- Entering the wrong amount for the filing status. The form says “Enter the amount shown below for your filing status.”
- Entering the exact difference on line 10. The form says “If more than zero and not a multiple of $1,000, enter the next multiple of $1,000.”
- Ignoring the tax limit on line 13. The instructions say “If the amount is zero, you cannot take either credit because there is no tax to reduce.”
Related: Form 1040 lines 19, 20 and 21, Form 1040 line 28, child tax credit, and Schedule 3 line 11.
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.