What Is Schedule 8812, Credits for Qualifying Children and Other Dependents?

Schedule 8812 (Form 1040) is used to calculate three popular tax credits:

1. Child Tax Credit (CTC)
2. Additional Child Tax Credit (ACTC)
3. Credit for Other Dependents (ODC)

You don't need to complete Schedule 8812 yourself. When you add qualifying dependents to your tax return, our software automatically determines your eligibility and completes the form for you.

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

What Are These Credits?

The Child Tax Credit (CTC) is a nonrefundable credit worth up to $2,200 per qualifying child for the 2026 tax year.

If your credit is more than the tax you owe, you may qualify for the Additional Child Tax Credit (ACTC). The ACTC is the refundable portion of the Child Tax Credit and can provide a refund of up to $1,700 per qualifying child, depending on your income and circumstances.

These credits can lower your tax bill and potentially increase your refund.

Who Qualifies as a Child for the CTC or ACTC?

To qualify, a child must meet all of the following requirements:

Age

• Be under age 17 at the end of the tax year.

Relationship

• Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these relatives, such as a grandchild, niece, or nephew.

Support

• Not provide more than half of their own support during the year.

Residency

• Live with you for more than half of the tax year.

Dependent Status

• Be claimed as a dependent on your tax return.

Filing Status

• Not file a joint return unless it's filed only to claim a refund of taxes withheld or estimated tax payments.

Citizenship

• Be a U.S. citizen, U.S. national, or U.S. resident alien.

Identification

• Have a valid Social Security number issued before the due date of the return, including extensions.

Income Limits for the CTC and ACTC

The credit begins to phase out when your adjusted gross income (AGI) exceeds:

• $200,000 for Single, Head of Household, and most other filing statuses
• $400,000 for Married Filing Jointly

Additional ACTC Rules

• You generally must have at least $2,500 of earned income to qualify for the refundable ACTC.
• You can't claim the ACTC if you file Form 2555, Foreign Earned Income.
• If you claim the ACTC, the IRS may delay your refund until mid-February.

Credit for Other Dependents (ODC)

What Is the Credit for Other Dependents?

The Credit for Other Dependents (ODC) is a nonrefundable credit of up to $500 per qualifying dependent who doesn't qualify for the Child Tax Credit.

This credit is commonly claimed for older children, parents, or other qualifying relatives you support.

Who Qualifies for the ODC?

A dependent may qualify if they:

• Are claimed as a dependent on your return
• Don't qualify for the Child Tax Credit
• Are a U.S. citizen, U.S. national, or U.S. resident alien
• Have a valid Social Security number (SSN), Individual Taxpayer Identification Number (ITIN), or Adoption Taxpayer Identification Number (ATIN) issued by the return due date

Income Limits for the ODC

The ODC uses the same phaseout thresholds as the Child Tax Credit:

• $200,000 AGI for most filers
• $400,000 AGI for Married Filing Jointly

How Do I Claim the CTC, ACTC, or ODC?

There's no need to calculate anything manually.

Simply enter your dependent information in your return. Our software will:

• Determine whether your dependents qualify
• Calculate any Child Tax Credit, Additional Child Tax Credit, or Credit for Other Dependents
• Automatically create and complete Schedule 8812 when required

Quick Reference

Schedule 8812 works behind the scenes to calculate these credits. As long as you enter your dependents and tax information accurately, our software will determine your eligibility and complete the form automatically.