Schedule 8812

Credits for Qualifying Children and Other Dependents · 2025

Every line is explained below in plain English — click any line to see what it means, who needs to fill it in, and what people commonly overlook.

Child Tax Credit

4 Modified Adjusted Gross Income Your modified adjusted gross income for purposes of the child tax credit. For most filers, this is the same as your AGI from Form 1040 line 11.
5 Number of Qualifying Children The number of qualifying children you are claiming for the child tax credit.
6 Initial Child Tax Credit Amount The number of qualifying children from line 5 multiplied by $2,200. This is the maximum possible child tax credit before any phaseout reduction.
7 AGI Threshold Amount The income threshold at which your child tax credit begins to phase out.
8 Excess AGI Over Threshold The amount by which your modified AGI exceeds the threshold from line 7. You subtract line 7 from line 4 and round up to the next $1,000.
9 Phaseout Reduction Amount The amount your child tax credit is reduced due to income above the threshold. You multiply the excess from line 8 by 5% (0.05).
10 Credit After Phaseout Your child tax credit after the income-based phaseout reduction. You subtract the phaseout amount on line 9 from the initial credit on line 6.
13 Total Credits Before Limit The sum of the child tax credit after phaseout (line 10) and the credit for other dependents (line 12), minus any additional phaseout reduction that applie
14a Tax Liability Limit Your tax liability after subtracting other nonrefundable credits.
14b Nonrefundable Child Tax Credit The portion of your child tax credit that offsets your tax liability.
14d Total Nonrefundable Credits The sum of the nonrefundable child tax credit (line 14b) and the nonrefundable credit for other dependents (line 14c).
27 Total Child and Dependent Credits The total of all credits from Schedule 8812: the nonrefundable child tax credit (line 14b), the nonrefundable credit for other dependents (line 14c), and t

Additional Child Tax Credit

Credit for Other Dependents