Schedule 8812, Credits for Qualifying Children and Other Dependents, is used with IRS Form 1040 to claim a tax credit for the Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), or credit for other dependents.

Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC)

The CTC is a credit for taxpayers with qualifying children. For tax years 2022 and 2023, the credit is up to $2,000 per qualifying child. It was temporarily increased to $3,600 per child for the 2021 tax year.

For 2023, up to $1,600 of this credit can be refundable, meaning you can receive this amount even if you don’t owe any taxes. The refundable portion of the $2,000 credit is referred to as the Additional Child Tax Credit (ACTC).

Sections of Schedule 8812
  • Part I: Filers Claiming the Child Tax Credit or Credit for Other Dependents
  • Part II-A: Filers Claiming the Additional Tax Credit
  • Part II-B: Filers with Three or More Children and are Bona Fide Residents of Puerto Rico
  • Part II-C: Additional Child Tax Credit Amount
Schedule 8812 Tutorials

Please visit some of our video tutorials below on how to complete Schedule 8812 with a Form 1040 income tax return:

  1. Child Tax Credit changes for 2023 with Examples
  2. Child Tax Credit with Two Qualifying Children
  3. Grandparents Claiming the CTC for their Grandchild
  4. Filing an Amended Form 1040 for a Missing CTC Claim
  5. Child Tax Credit with Other Nonrefundable Credits
Additional Information

Taxpayers can find more information in the Form 8812 instructions and by visiting the IRS website.