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Schedule 8812 Line 27: Additional Child Tax Credit (2025)

Updated October 18, 2026. Quick answer: Line 27 is your additional child tax credit, the only line in Part II-C. The form tells you to enter the smaller of line 17 and line 20, or the amount from line 17, or the smaller of line 17 and line 26, depending on the routing note you followed. You then enter it on Form 1040, 1040-SR or 1040-NR line 28.

IRS worksheets read line by line: Schedule 8812 Earned Income Worksheet.

What line 27 is

The part is headed “Part II-C Additional Child Tax Credit” and line 27 reads “This is your additional child tax credit. Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 28”. The instructions define the credit in their purpose statement: “Use Schedule 8812 (Form 1040) to figure your child tax credit (CTC), credit for other dependents (ODC), and additional child tax credit (ACTC).” The instructions have no separate paragraph for line 27 itself.

Where the number comes from

Line 27 has three sources, all printed in the routing notes after line 20 and after line 26. On the first path the form says “skip Part II-B and enter the smaller of line 17 or line 20 on line 27”. On the second it says “If line 20 is equal to or more than line 17, skip Part II-B and enter the amount from line 17 on line 27.” On the third, after Part II-B, it says “Next, enter the smaller of line 17 or line 26 on line 27.” Which path you take depends on the test “Next. On line 16b, is the amount $5,100 or more?” Lines 15 to 20 are on the lines 15 to 20 page and lines 21 to 26 on the lines 21 to 26 page.

Computed illustration, not an IRS example: if line 17 is $1,700 and line 20 is $1,500 then the smaller is $1,500 and line 27 would be $1,500. If line 20 were $1,900 the amount from line 17 would go on line 27 and that is $1,700.

Who cannot claim it

Two rules bar the credit entirely. The form says “Caution: If you file Form 2555, you cannot claim the additional child tax credit.” The instructions also say “If you, and your spouse if filing jointly, do not have a valid SSN, you can’t claim the CTC or ACTC on either your original or an amended 2025 return.” The per-child ceiling is stated in the Reminders: “The maximum amount of ACTC for each qualifying child is $1,700.”

Where it goes next

Line 27 goes onto Form 1040 line 28, which the form also names near line 14 when it says “you may be able to take the additional child tax credit on Form 1040, 1040-SR, or 1040-NR, line 28.” How that line works on the main return is explained on the Form 1040 line 28 page, and the larger picture of the credit is on the child tax credit page.

Refund timing and benefit programs

The instructions give a timing warning: “The IRS can’t issue refunds before mid-February 2026 for returns that properly claim ACTC.” They also say “Any refund you receive as a result of taking the ACTC can’t be counted as income when determining if you or anyone else is eligible for benefits or assistance”. Read the full paragraphs in the instructions before relying on either statement.

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 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. The whole schedule is walked through on the Schedule 8812 line by line guide page.

Common mistakes

  • Entering the credit on the wrong Form 1040 line. Line 14 sends the combined child tax credit to line 19: “Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 19.” Line 27 goes to line 28.
  • Claiming it while filing Form 2555. The form says “Caution: If you file Form 2555, you cannot claim the additional child tax credit.”
  • Leaving out Form 8862 when it is required. The instructions say “you must attach Form 8862 to your tax return to claim the CTC, ACTC, or ODC unless an exception applies.”

Related: Form 1040 line 28, child tax credit, Form 1040 lines 19 to 21, and Form 1040 lines 32 and 33.

Sources

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.

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