IRS Form 15110 – Additional Child Tax Credit Worksheet – In the world of tax credits, the Additional Child Tax Credit (ACTC) can provide significant relief for families with qualifying children. If you’ve received a CP08 notice from the IRS, you might be eligible for this refundable credit, and IRS Form 15110 plays a key role in claiming it. This comprehensive guide explains what Form 15110 is, who needs it, how to fill it out, and more. We’ll also cover eligibility requirements and provide a direct download link for the form.
What Is IRS Form 15110?
IRS Form 15110, officially titled the “Additional Child Tax Credit Worksheet,” is a one-page document used to verify eligibility for the Additional Child Tax Credit. The ACTC is the refundable portion of the Child Tax Credit (CTC), meaning you can receive it as a refund even if you don’t owe taxes. This form is typically required when the IRS sends you a CP08 notice indicating you may qualify for the credit based on your filed tax return.
The form helps the IRS confirm that the dependent children listed on your tax return meet the specific criteria for the credit. It’s not a standalone tax form but a worksheet to support your claim, often submitted alongside Schedule 8812 (Credits for Qualifying Children and Other Dependents).
For the 2025 tax year (filed in 2026), the form was revised in February 2026 to ensure accuracy in processing claims.
Who Needs to Use Form 15110?
You don’t typically file Form 15110 with your original tax return. Instead, it’s used in response to an IRS CP08 notice, which the IRS sends if their review suggests you might be eligible for the ACTC but didn’t claim it fully. This notice is common for taxpayers who claimed dependents but may have overlooked the refundable portion of the credit.
Key scenarios where Form 15110 applies:
- You filed a 2025 tax return claiming dependent children.
- Your children meet the qualifying child criteria (more on this below).
- You received a CP08 notice prompting you to verify eligibility for a potential refund.
Important: If you want to claim the ACTC for children not listed on your original return, you cannot use Form 15110. Instead, file Form 1040-X (Amended U.S. Individual Income Tax Return) to update your return.
Eligibility for the Additional Child Tax Credit
To qualify for the ACTC using Form 15110, each child must meet all the following criteria for the 2025 tax year:
- Be under age 17 at the end of the year.
- Meet the relationship test (e.g., your child, stepchild, sibling, or descendant).
- Be younger than you (or your spouse if filing jointly) or be permanently and totally disabled.
- Not provide more than half of their own financial support.
- Live with you for more than half the year.
- Be claimed as a dependent on your tax return.
- Not file a joint return (unless only to claim a refund of withheld taxes).
- Be a U.S. citizen, national, or resident alien.
- Have a Social Security number (SSN) valid for employment, issued before the return’s due date (including extensions). Exceptions apply if the child was born and died in 2025, with required documentation like a birth certificate.
The ACTC amount depends on your income, filing status, and number of qualifying children. It can be up to $1,600 per child for 2025, but phase-outs apply based on modified adjusted gross income (MAGI). You may also qualify for the non-refundable CTC in addition to the ACTC.
How to Fill Out IRS Form 15110 Step by Step
Filling out Form 15110 is straightforward. Here’s a breakdown based on the form’s structure:
- Contact Information: Enter your name, SSN, spouse’s name and SSN (if filing jointly), current address (if changed), and phone numbers with best times to call.
- Dependent Children Section: List each dependent child claimed on your 2025 tax return. Include:
- Child’s name as on their Social Security card.
- Child’s SSN.
- Yes/No answer to whether the child meets all eligibility factors listed on the form.
- Use additional paper if you have more children than the spaces provided (up to five on the form).
- Qualifying Children Count: Tally how many children qualify (those with “Yes” for all factors).
- Next Steps: If at least one child qualifies, complete and submit Schedule 8812 along with this worksheet.
Sign and date the form before submitting.
Tips:
- Only include children from your original return.
- If a child doesn’t qualify (e.g., “No” to any factor), they won’t count toward the credit.
- Double-check eligibility to avoid delays.
Required Supporting Documents and Submission
When submitting Form 15110:
- Include a completed Schedule 8812 if you have qualifying children.
- Provide proof for special cases, like birth/death certificates for children born and died in 2025.
- Submit within 30 days of the CP08 notice date to avoid missing out on the credit.
Options for submission:
- Use the IRS Document Upload Tool (preferred for faster processing; details in your CP08 notice).
- Mail in the enclosed envelope from your notice.
After submission, the IRS reviews your documents and determines eligibility. If approved and you owe no taxes, expect a refund in 8-10 weeks. If denied, you’ll receive an explanation letter. Track status by calling 800-829-1954 if needed.
Download IRS Form 15110
You can download the latest version of IRS Form 15110 directly from the official IRS website: https://www.irs.gov/pub/irs-pdf/f15110.pdf. Always use the most current revision to ensure compliance.
Frequently Asked Questions About Form 15110
1. What if I didn’t receive a CP08 notice but think I qualify for ACTC?
File an amended return using Form 1040-X instead of Form 15110.
2. Can I e-file Form 15110?
No, it’s submitted via the Document Upload Tool or mail in response to a notice.
3. How does ACTC differ from CTC?
The CTC is non-refundable (reduces tax liability), while ACTC is refundable (can result in a check from the IRS).
4. What if my child doesn’t have an SSN?
They must have one valid for employment, unless the birth/death exception applies.
For more details, consult a tax professional or visit IRS.gov for updates on child tax credits.
This guide is based on the latest IRS information as of February 2026. Tax laws can change, so verify with official sources for your specific situation.