Schedule 8812: How the Child and Dependent Credits Work
Published November 5, 2026
Schedule 8812 is an attachment to your federal return. It figures three credits for families: the child tax credit, the credit for other dependents, and the additional child tax credit. This guide covers the 2025 schedule. It is general information, not advice about your own return.
You attach Schedule 8812 to Form 1040, Form 1040-SR, or Form 1040-NR. The schedule starts with the figures from your return and ends with the credit amounts. Read the instructions for each line that applies to you.
The dependent amounts
The first part of the schedule counts your dependents. The amounts are:
- Line 5: the number of qualifying children under age 17 who have the required social security number, multiplied by $2,200.
- Line 7: the number of other dependents, multiplied by $500. Other dependents include qualifying children who are 17 or older, and children who do not have the required social security number.
Line 8 adds the two amounts. Do not count yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident alien. Do not count the same child on both lines.
The income limit
Higher incomes reduce the credit. The threshold is $400,000 if you file jointly and $200,000 for other filing statuses. The form subtracts the threshold from your income. If the result is more than zero, it rounds up to the next $1,000 and multiplies that amount by 5%. The result reduces the credit.
The additional child tax credit
Part II of the schedule figures the additional child tax credit. This is the part of the child credit that can be paid to you even when you owe no tax, up to a limit. The form says that if line 12 is more than line 14, you may be able to take the additional credit on Form 1040, line 28.
Part II uses your earned income. The instructions include a chart for line 18a and worksheets for people with self-employment income.
When Form 8862 applies
If the child tax credit, the additional child tax credit, or the credit for other dependents was denied or reduced for any year after 2015, for a reason other than a math or clerical error, you must attach Form 8862 to claim it again. Exceptions may apply. The instructions say to read Form 8862 before you decide. See our guide to Form 8862 after a credit is reduced.
Check each child first
Schedule 8812 depends on who you claim. Before you fill in line 4, confirm that each child meets the dependent rules. Our guide to the child tax credit for 2025 explains the main tests. Our guide to qualifying children and qualifying relatives explains the difference between the two groups.
Common mistakes
One common mistake is counting a child who does not meet the dependent tests. Another is leaving out the social security number. Line 4 counts only children under age 17 who have the required number. A child without that number may still count on line 6, at the lower amount. Some filers also forget the Form 8862 rule after a past denial.
Check the income figures too. The income limit starts from line 3 of the schedule, which comes from your return. If your income changed during the year, do not guess. Use the figures from your completed return, and check them against the forms you received.
Next steps
Gather each dependent's name, date of birth, and social security number. Note your income for the year. Fill in the schedule in line order, and keep the worksheets with your records.
Upload your documents and answer a few simple questions. Your preparer reviews every deduction and credit and lets you know when your return is ready to sign.
Sources: Sources: IRS, Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents (2025) (https://www.irs.gov/pub/irs-pdf/f1040s8.pdf); Instructions for Schedule 8812 (Form 1040) (2025) (https://www.irs.gov/pub/irs-pdf/i1040s8.pdf); IRS, About Schedule 8812 (https://www.irs.gov/forms-pubs/about-schedule-8812-form-1040) This is general information, not advice about your specific return.
