Guides
Schedule 8812: The Child Tax Credit, Explained
Schedule 8812 is the form you attach to Form 1040 to calculate the Child Tax Credit (CTC), the refundable Additional Child Tax Credit (ACTC), and the $500 Credit for Other Dependents (ODC). For tax year 2025, the maximum CTC is $2,200 per qualifying child, of which up to $1,700 can be refunded even if you owe no tax. The One Big Beautiful Bill Act (OBBBA, Public Law 119-1, July 2025) made the higher credit permanent and added a new rule: at least one filer now needs a valid Social Security Number, not just the child.
What is Schedule 8812?
Schedule 8812 (Form 1040) is the worksheet-style schedule that figures three related credits: the Child Tax Credit, the Additional Child Tax Credit, and the Credit for Other Dependents. You cannot claim these credits by writing a number on Form 1040 alone. The IRS requires the schedule to show how you arrived at the amount, including any phaseout reduction and the refundable portion.
The credit flows from the schedule to Form 1040 in two places: the nonrefundable CTC and ODC reduce your tax on line 19, and the refundable ACTC lands on line 28 as a payment that can generate a refund.
How much is the Child Tax Credit for 2025?
For tax year 2025 (returns filed in 2026), the Child Tax Credit is up to $2,200 per qualifying child under age 17. Up to $1,700 of that is refundable through the ACTC. The $2,200 figure is a $200 increase over the $2,000 credit that applied for 2018 through 2024, and OBBBA made it permanent starting in 2025.
Beginning in 2026, the $2,200 maximum is indexed to inflation, so the number can rise in future years. The $1,700 refundable cap is also indexed going forward.
| Item | 2024 | 2025 | 2026 |
|---|---|---|---|
| Max Child Tax Credit per child | $2,000 | $2,200 | $2,200 (indexed) |
| Refundable portion (ACTC) per child | $1,700 | $1,700 | $1,700 (indexed) |
| Credit for Other Dependents | $500 | $500 | $500 |
| Earned income floor for ACTC | $2,500 | $2,500 | $2,500 |
| Phaseout start (single/HOH) | $200,000 | $200,000 | $200,000 |
| Phaseout start (married filing jointly) | $400,000 | $400,000 | $400,000 |
Who is a qualifying child for the Child Tax Credit?
A qualifying child for the CTC must be under age 17 at the end of 2025 and meet six tests: relationship, age, residency, support, dependency, and citizenship. The child must also have a valid Social Security Number issued before the due date of your return. A dependent who fails only the SSN or age test may still qualify for the $500 Credit for Other Dependents.
The tests, applied at the end of the tax year, are:
- Relationship. Your son, daughter, stepchild, foster child, sibling, half-sibling, step-sibling, or a descendant of any of them (such as a grandchild, niece, or nephew).
- Age. Under 17 at year-end. A child who turns 17 during 2025 no longer qualifies for the CTC but may qualify for the ODC.
- Residency. Lived with you for more than half the year, with limited exceptions.
- Support. The child did not provide more than half of their own support.
- Dependency. You claim the child as a dependent on your return.
- Citizenship. A U.S. citizen, U.S. national, or U.S. resident alien.
The new SSN requirement under OBBBA
Beginning in tax year 2025, at least one taxpayer on the return, meaning you or your spouse if filing jointly, must have a valid Social Security Number to claim the CTC or ACTC. Previously only the qualifying child needed an SSN. On a joint return, one spouse must have an SSN; the other can have an SSN or an ITIN. This change comes from OBBBA.
The child still needs a valid SSN issued before the due date of the 2025 return (including extensions) to be claimed for the CTC. A child with an ITIN or ATIN rather than an SSN does not qualify for the CTC, but may qualify for the $500 Credit for Other Dependents.
The Credit for Other Dependents ($500)
The Credit for Other Dependents is a $500 nonrefundable credit for dependents who do not qualify for the Child Tax Credit. It covers children age 17 or older, dependent parents or other relatives, and children who have an ITIN instead of an SSN. Because it is nonrefundable, it can reduce your tax to zero but cannot create a refund on its own.
Common ODC claimants include:
- A 17-year-old or a college-age child you still claim as a dependent.
- A qualifying relative such as an elderly parent you support.
- A dependent child who has an ITIN rather than an SSN.
The ODC shares the same income phaseout thresholds as the CTC, described next.
How the phaseout works
The CTC, ACTC, and ODC begin to phase out when modified adjusted gross income (MAGI) exceeds $200,000 for single, head of household, and married filing separately filers, or $400,000 for married filing jointly. Above the threshold, the total credit drops by $50 for every $1,000 (or fraction of $1,000) of MAGI over the limit.
For most filers, MAGI equals adjusted gross income plus certain foreign-earned-income exclusions. The reduction applies to the combined value of your CTC and ODC before the refundable portion is calculated.
Worked example. A married couple filing jointly has MAGI of $430,000 and two qualifying children, for a starting credit of $4,400. Their income is $30,000 over the $400,000 threshold, which is 30 increments of $1,000. The reduction is 30 x $50, or $1,500. Their allowed CTC is $4,400 minus $1,500, or $2,900.
How the refundable ACTC is calculated
If your Child Tax Credit is larger than the tax you owe, the Additional Child Tax Credit can refund part of the difference, up to $1,700 per qualifying child for 2025. The refundable amount is generally 15% of your earned income above $2,500, capped at $1,700 per child. This is why lower earners may not receive the full refundable amount.
Worked example. A single parent with one qualifying child has $20,000 of earned income and owes no federal income tax. Earned income above the floor is $20,000 minus $2,500, or $17,500. Fifteen percent of $17,500 is $2,625, but the refundable cap is $1,700 per child, so the ACTC is limited to $1,700. If that same parent had only $10,000 of earned income, 15% of ($10,000 minus $2,500) would be $1,125, and the ACTC would be $1,125.
Families with three or more children may use an alternative formula tied to Social Security and Medicare taxes paid, which can produce a larger refundable amount in some cases.
How to fill out Schedule 8812, step by step
Schedule 8812 walks through the credit in order: total credit, phaseout, tax limit, then refundable portion. Complete Form 1040 through the AGI line first, because the schedule depends on your MAGI and your tax liability. Then work the schedule from the top.
- Part I-A. Enter MAGI, multiply qualifying children by $2,200 and other dependents by $500, then apply the phaseout to reach your tentative credit.
- Nonrefundable limit. Compare the tentative credit to the tax you owe. The smaller amount is your nonrefundable CTC and ODC, carried to Form 1040, line 19.
- Part I-B and Part II-A. If your credit exceeds your tax, calculate the ACTC using 15% of earned income over $2,500, capped at $1,700 per child.
- Part II-C. Enter the ACTC on Schedule 8812, then carry it to Form 1040, line 28, as a refundable payment.
Because the ACTC is refundable, the IRS cannot issue refunds on returns claiming it before mid-February 2026, under the PATH Act rule.
Frequently asked questions
What is the difference between the CTC and the ACTC?
The Child Tax Credit is the full credit of up to $2,200 per qualifying child, and it is nonrefundable, meaning it can reduce your tax to zero but not below. The Additional Child Tax Credit is the refundable portion, up to $1,700 per child, that you can receive as a refund when the CTC is larger than the tax you owe.
Can I claim the Child Tax Credit with an ITIN?
The qualifying child must have a valid SSN issued before your return due date to claim the CTC or ACTC; an ITIN does not qualify a child for the CTC. However, starting in 2025, the filer needs an SSN too. A dependent with an ITIN may still qualify you for the $500 Credit for Other Dependents, which is nonrefundable.
At what age does a child stop qualifying for the Child Tax Credit?
A child must be under age 17 at the end of the tax year to qualify for the CTC, so a child who turns 17 at any point during 2025 no longer qualifies. That child may still be a dependent, and you may be able to claim the $500 Credit for Other Dependents instead, subject to the same income phaseout.
Why did I get less than $2,200 per child?
Two common reasons: your income exceeded the phaseout threshold ($200,000 single, $400,000 joint), reducing the credit by $50 per $1,000 over the limit; or your tax liability was low, so you received only the refundable ACTC of up to $1,700 per child rather than the full $2,200. Low earned income can further limit the ACTC to 15% of earnings over $2,500.
Do I need Schedule 8812 if I only claim the Credit for Other Dependents?
Yes. Schedule 8812 calculates the Credit for Other Dependents along with the CTC and ACTC, and it applies the same phaseout math. Even if you have no qualifying children under 17 and only claim the $500 ODC for an older child or a dependent relative, you complete Schedule 8812 and carry the result to Form 1040, line 19.
When will I get my Child Tax Credit refund in 2026?
If your return claims the refundable Additional Child Tax Credit, the IRS cannot issue the refund before mid-February 2026 under the PATH Act. This delay applies to the entire refund, not just the credit portion. Filing electronically with direct deposit and no errors is generally the fastest way to receive it after the hold lifts.
For the mechanics of the underlying return and where these credits land, see our guides to Form 1040 and Schedule 1 (Form 1040). If your income sits near a phaseout edge, our explainer on adjusted gross income shows how MAGI is built. For a broader map of credits available to families, see the Federal Tax Credits Database 2026, and for the closely related earned income credit, the Earned Income Tax Credit (EITC) Report 2026.
Reviewed by The Ledgerism Editorial Team. Last reviewed: July 2026.