IRS Form 1040 (Schedule 8812) – If you have children or other dependents, Schedule 8812 (Form 1040) helps you claim valuable tax credits that can reduce your tax bill or increase your refund. For tax year 2025 (returns filed in 2026), this schedule covers the Child Tax Credit (CTC), Credit for Other Dependents (ODC), and Additional Child Tax Credit (ACTC).
Here’s everything you need to know—based directly on the official 2025 IRS Schedule 8812 and instructions.
What Is Schedule 8812?
Schedule 8812 calculates three related credits:
- Child Tax Credit (CTC) — Up to $2,200 per qualifying child under age 17.
- Credit for Other Dependents (ODC) — $500 per qualifying dependent who doesn’t qualify for CTC.
- Additional Child Tax Credit (ACTC) — Refundable portion of CTC (up to $1,700 per child).
You attach Schedule 8812 to your Form 1040, 1040-SR, or 1040-NR. Download the latest form here: 2025 Schedule 8812 PDF and Instructions.
Who Qualifies for the Child Tax Credit (CTC) in 2025?
A qualifying child must meet all these rules:
- Be your dependent (or your spouse’s if filing jointly).
- Be under age 17 on December 31, 2025.
- Have a valid Social Security Number (SSN) issued before the due date of your return (including extensions). The SSN must be valid for employment.
- Live with you more than half the year (exceptions for birth/death).
- Be a U.S. citizen, national, or resident alien.
- Not provide more than half of their own support.
Important 2025 change: A valid SSN is now strictly required for CTC and ACTC. ITINs no longer qualify for these credits (but can for ODC).
If your child was born and died in 2025 without an SSN, attach birth/death certificates.
Credit for Other Dependents (ODC)
Use ODC for dependents who don’t qualify for CTC (e.g., older children, parents, or children without a valid SSN). Rules:
- Must be your dependent.
- Must have an SSN, ITIN, or ATIN issued on or before your return due date.
- Cannot be you or your spouse.
- $500 per qualifying dependent (non-refundable).
Credit Amounts for Tax Year 2025
| Credit Type | Maximum Amount per Person | Refundable? | Age Limit |
|---|---|---|---|
| Child Tax Credit (CTC) | $2,200 | Partially | Under 17 |
| Additional Child Tax Credit (ACTC) | $1,700 | Yes | Under 17 |
| Credit for Other Dependents (ODC) | $500 | No | Any age (if dependent) |
Phase-Out Rules (Income Limits)
The credits begin to phase out when your modified adjusted gross income (MAGI) exceeds:
- $400,000 if married filing jointly
- $200,000 for all other filing statuses
The credit reduces by $50 for every $1,000 (or fraction thereof) your MAGI exceeds the threshold.
Example: A single filer with $205,000 MAGI loses $250 of their total credit.
How to Fill Out Schedule 8812 (Step-by-Step)?
Part I – Child Tax Credit and Credit for Other Dependents
- Line 4 → Number of qualifying children under 17 with valid SSN.
- Line 5 → Line 4 × $2,200.
- Line 6 → Number of other dependents.
- Line 7 → Line 6 × $500.
- Line 8 → Add lines 5 + 7 (tentative credit).
- Lines 9–11 → Calculate phase-out reduction.
- Line 14 → Your non-refundable CTC + ODC (enter on Form 1040, line 19).
Part II – Additional Child Tax Credit (ACTC)
- Complete only if line 12 > line 14 in Part I.
- Maximum ACTC = qualifying children × $1,700.
- Must have earned income over $2,500.
- Uses a 15% formula on earned income over $2,500.
- Cannot claim ACTC if you file Form 2555 (foreign earned income exclusion).
Refund Delay Note: If you claim ACTC, the IRS cannot issue your full refund before mid-February 2026.
Common Mistakes to Avoid
- Claiming a child without a valid SSN for CTC/ACTC.
- Forgetting to check the “Child tax credit” or “Credit for other dependents” box on Form 1040.
- Using foreign earned income (Form 2555) with ACTC.
- Not completing the Credit Limit Worksheet if you claim other credits (adoption, education, etc.).
Frequently Asked Questions
Can I get the full $2,200 if my income is low?
Yes—most low- and moderate-income families receive the full amount (or the refundable ACTC portion).
What if my child turns 17 in 2025?
They no longer qualify for CTC/ACTC but may qualify for ODC.
Do I need to file Schedule 8812 every year?
Only if you claim these credits or received advance CTC payments in prior years (rare now).
Final Tip
Always use the official IRS form and instructions for your specific situation. Tax software usually fills Schedule 8812 automatically, but reviewing it helps you understand your credits.
Download the 2025 forms directly from the IRS:
Need help? Visit IRS.gov/Schedule8812 or consult a tax professional.
This guide is current as of February 2026 and based on official IRS publications for tax year 2025. Tax laws can change—always verify with the latest IRS resources.