IRS Schedule 8812 – Child and Dependent Credits

Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents, calculates the Child Tax Credit (CTC), Credit for Other Dependents (ODC), and refundable Additional Child Tax Credit (ACTC). For 2025, the maximum CTC increased to $2,200 per qualifying child, while the maximum ACTC is $1,700 per qualifying child, before the schedule’s eligibility and limitation calculations.

The three credits are related but not interchangeable. The child’s age, relationship, residency, support, dependent status, citizenship or residency, and taxpayer identification number determine which column and credit may apply.

Download the current final Schedule 8812 PDF from IRS.gov and consult the current IRS instructions. This page covers the 2025 revision for tax year 2025, verified 2026-08-10.

How the IRS classifies and files this form

Document type: child and other dependent credit calculation schedule.

Schedule 8812 is attached to Form 1040, 1040-SR, or 1040-NR when claiming the covered credits. Nonrefundable and refundable results transfer to different lines of the return.

Child Tax Credit for 2025

The CTC generally concerns a qualifying child under age 17 at the end of 2025 who meets the dependency and identification rules. The schedule applies the $2,200 maximum and income phaseout, then limits the nonrefundable amount by tax liability.

Credit for Other Dependents

ODC may apply to a dependent who is not a qualifying child for CTC, including certain older children or qualifying relatives, when all requirements are met. Its identification-number rules differ from the CTC’s SSN rule, and it is nonrefundable.

Additional Child Tax Credit

ACTC is the refundable portion calculated in Part II. For 2025, the per-child maximum is $1,700. The earned-income calculation generally uses earned income over $2,500 and the statutory percentage, with alternative rules for taxpayers with three or more qualifying children and special rules for bona fide residents of Puerto Rico.

SSN timing update issued by the IRS

The IRS updated the 2025 instructions for taxpayers who downloaded them before January 23, 2026. The heading now states that the SSN must be issued before the due date of the return to claim CTC and ACTC, rather than “by” the due date. This wording is material and should be applied from the current instructions.

Refund timing for ACTC returns

The 2025 instructions note that the IRS generally cannot issue refunds before mid-February 2026 for returns properly claiming ACTC. The delay applies to the entire refund, not only the ACTC portion. It does not mean every ACTC refund will arrive immediately after mid-February.

Child-credit errors to avoid

• Using the $2,200 maximum without applying the income phaseout or tax-liability limit.
• Treating ODC as refundable.
• Using an ITIN for a child when the CTC/ACTC SSN requirement applies.
• Assuming every dependent under 17 meets the CTC residency and relationship tests.
• Ignoring the current SSN timing wording.
• Expecting only the ACTC portion of a refund to be held until mid-February.

Income phaseout and tax-liability interaction

The schedule begins with the number of qualifying children and other dependents, then reduces the tentative credit when modified AGI exceeds the threshold for the filing status. The remaining CTC and ODC are limited by tax liability. An increased per-child maximum does not remove these phaseout and liability constraints.

If the nonrefundable CTC cannot be fully used, Part II tests whether a portion qualifies as ACTC. The refundable calculation has its own earned-income and per-child limits; it is not simply the unused nonrefundable balance.

Identification numbers and dependency facts

For CTC and ACTC, the qualifying child generally needs an SSN valid for employment and issued before the return due date under the corrected heading. ODC can use an SSN, ITIN, or ATIN that satisfies its timing rules. The taxpayer and spouse also face identification-number requirements.

Keep birth records, residency and relationship evidence, Social Security cards or issuance records, support information, and any custody documents. A child appearing on a prior-year return does not establish 2025 eligibility automatically.

Credit classification by dependent

This cross-check identifies the records and calculations that should agree before Schedule 8812 is filed. It is especially useful when several statements or supporting forms feed one line.

Resolve any Schedule 8812 difference at the source rather than forcing it into the final total. Retain this reconciliation and the documents behind it with the tax records even when the worksheet itself is not submitted to the IRS.

Questions taxpayers commonly ask

What are the 2025 CTC and ACTC maximums?

The maximum CTC is $2,200 per qualifying child and the maximum ACTC is $1,700 per qualifying child, before applicable limits.

Is the Credit for Other Dependents refundable?

No. ODC is a nonrefundable credit.

What did the IRS update in 2026?

The instructions now say the required SSN must be issued before the due date of the return to claim CTC and ACTC.

FederalFormGuide.com is an independent informational resource, not the IRS. This guide provides general information and does not replace the current IRS instructions or professional advice for a taxpayer’s facts.

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