Schedule 8812, Credits for Qualifying Children and Other Dependents, is used to calculate:
- 👶 Child Tax Credit (CTC)
- 🔁 Additional Child Tax Credit (ACTC)
- 👥 Credit for Other Dependents (ODC)
The form is automatically generated when you add qualifying dependents. You cannot manually enter data directly onto Schedule 8812.
👶 Child Tax Credit (CTC) & Additional Child Tax Credit (ACTC)
💵 What Are These Credits?
- The Child Tax Credit (CTC) is a non‑refundable credit of up to $2,200 per qualifying child.
- Up to $1,700 of this may be refundable as the Additional Child Tax Credit (ACTC).
These credits help reduce your tax liability and may provide a refund if you qualify.
🧩 Who Is a Qualifying Child for CTC/ACTC?
A child must meet all the following requirements:
✔ Age
- Under 17 at the end of the tax year.
✔ Relationship
- Your son, daughter, stepchild, foster child, brother, sister, or
- A descendant (grandchild, niece, nephew).
✔ Support
- The child did not provide more than half of their own support.
✔ Residency
- Lived with you for more than half of the tax year.
✔ Dependent Status
- You must be able to claim them as a dependent.
✔ Filing Status
- They did not file a joint return, unless for withholding/estimated tax refunds only.
✔ Citizenship
- Must be a U.S. citizen, U.S. national, or U.S. resident alien.
✔ Identification
- Must have a valid SSN.
📉 Income Limits for CTC/ACTC
The credit begins to phase out when:
- Single: AGI over $200,000
- Married filing jointly: AGI over $400,000
⚠ Additional Information
- You cannot claim ACTC if you file Form 2555 (Foreign Earned Income).
👥 Credit for Other Dependents (ODC)
💵 What Is the ODC?
The Credit for Other Dependents provides up to $500 per qualifying dependent who does not qualify for the Child Tax Credit.
This credit is non‑refundable.
🧩 Who Is a Qualifying Dependent for ODC?
A dependent must:
- ✔ Be claimed on your return
- ✔ Not qualify for CTC/ACTC
- ✔ Be a U.S. citizen, U.S. national, or U.S. resident alien
- ✔ Have a valid SSN, ITIN, or ATIN issued before the return’s due date
📉 Income Limits for ODC
The credit phases out when:
- Single: AGI over $200,000
- Married filing jointly: AGI over $400,000
🧾 How Do I Claim CTC, ACTC, or ODC?
You don’t need to calculate anything manually.
➡️ Once you enter your dependents, the tax software automatically determines eligibility and completes Schedule 8812 for you.