Updated October 21, 2026. Quick answer: Credit Limit Worksheet A is the worksheet in the Schedule 8812 instructions that caps the child tax credit and the credit for other dependents at your tax. It starts from Form 1040 line 18, subtracts certain Schedule 3 credits and, if Worksheet B applies, a second amount, and line 5 goes on Schedule 8812 line 13.
What this worksheet is for
Line 13 of Schedule 8812 sends you to this worksheet: “Enter the amount from Credit Limit Worksheet A.” The instructions then say when a second worksheet is needed: “When completing Credit Limit Worksheet A, you may be instructed to complete Credit Limit Worksheet B if you meet certain conditions.”
The schedule is covered at Schedule 8812 and its line 13 at Schedule 8812 lines 9 to 14. The second worksheet is at Credit Limit Worksheet B.
The worksheet line by line
| Line | What the worksheet says |
|---|---|
| Where it is used | “Enter the amount from Credit Limit Worksheet A.” |
| 1 | “Enter the amount from line 18 of your Form 1040, 1040-SR, or 1040-NR.” |
| 2 | “Add the following amounts (if applicable) from:” “Schedule 3, line 1”; “Schedule 3, line 2”; “Schedule 3, line 3”; “Schedule 3, line 4”; “Schedule 3, line 5b”; “Schedule 3, line 6d”; “Schedule 3, line 6f”; “Schedule 3, line 6l”; “Schedule 3, line 6m”. “Enter the total.” |
| 3 | “Subtract line 2 from line 1.” |
| 4 | “If you are not completing Credit Limit Worksheet B, enter-0-; otherwise, enter the amount from Credit Limit Worksheet B.” |
| 5 | “Subtract line 4 from line 3. Enter here and on Schedule 8812, line 13.” |
When Worksheet B applies
The instructions say “Complete Credit Limit Worksheet B only if you meet all of the following.” The conditions are “You are claiming one or more of the following credits.” (“Mortgage interest credit, Form 8396.” “Adoption credit, Form 8839.” “Residential clean energy credit, Form 5695, Part I.” and “District of Columbia first-time homebuyer credit, Form 8859.”), “You are not filing Form 2555.” and “Line 4 of Schedule 8812 is more than zero.”
A worked example
Illustration, not an IRS example. Every input is invented.
| Item | Illustration |
|---|---|
| Line 1 (suppose Form 1040 line 18 is) | $4,000 |
| Line 2 (suppose the listed Schedule 3 lines add to) | $1,500 |
| Line 3, computed: line 1 minus line 2 | $2,500 (computed) |
| Line 4 (Credit Limit Worksheet B not completed) | $0 |
| Line 5, computed: line 3 minus line 4 | $2,500 (computed) |
If Credit Limit Worksheet B had applied and its last line gave $400, line 4 would carry that amount and the result would change.
| Item | Illustration |
|---|---|
| Line 4 (suppose Credit Limit Worksheet B line 15 gives) | $400 |
| Line 5, computed: line 3 minus line 4, with line 3 still | $2,100 (computed) |
Where the number comes from
Line 1 is the tax on Form 1040 line 18, covered with the other credit lines at Form 1040 lines 19, 20 and 21. On the form that line is captioned “Add lines 16 and 17”. The Schedule 3 lines the worksheet subtracts are the credits that already use up tax, for example the foreign tax credit on Schedule 3 line 1 and the retirement savings credit on line 4. The credits behind Worksheet B include the residential clean energy credit on Form 5695.
Where it goes next
Line 5 is entered “on Schedule 8812, line 13.” Schedule 8812 then takes the smaller of the phase-out result and this limit, as covered at Schedule 8812 lines 9 to 14. The credit that results appears on the child tax credit page.
Edition and line numbers
This page reads the 2025 Instructions for Schedule 8812 (Form 1040), the current file irs.gov served on 2026-10-21 (sha256 in the kit data). The Credit Limit Worksheet A in it is for the tax year 2025 return, filed in 2026. Check the tax year printed on the worksheet in your own instructions and use that year’s line numbers, because a different year’s worksheet can number or word its lines differently.
Common mistakes
- Skipping Worksheet B when its conditions are met. The instructions say “Complete Credit Limit Worksheet B only if you meet all of the following.”
- Entering zero on line 4 when Worksheet B applies. The worksheet says “otherwise, enter the amount from Credit Limit Worksheet B.”
- Starting from the wrong form line. Line 1 is “Enter the amount from line 18 of your Form 1040, 1040-SR, or 1040-NR.”
Related: Schedule 8812, Schedule 8812 lines 9 to 14, Credit Limit Worksheet B, Form 1040 lines 19, 20 and 21, the retirement savings credit, and the child tax credit page.
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Answer againSources
- Instructions for Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents (2025): https://www.irs.gov/pub/irs-pdf/i1040s8.pdf
- Form 1040 (2025): https://www.irs.gov/pub/irs-pdf/f1040.pdf
Read from the IRS documents linked above on October 21, 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.