14b — Nonrefundable Child Tax Credit Updated for tax year 2025

What this line means

The portion of your child tax credit that offsets your tax liability. This is the smaller of the child tax credit after phaseout (line 10) or your available tax liability from line 14a. This amount goes to Form 1040 line 19 as a direct reduction of the tax you owe. Any excess child tax credit not used here may qualify for the refundable additional child tax credit.

Does this apply to you?

• You have qualifying children and are determining how much of the CTC directly reduces your tax bill
• You need to split the credit between the nonrefundable portion (this line) and any potential refundable portion

Easy to overlook

This credit transfers directly to Form 1040 line 19 The nonrefundable child tax credit from line 14b is what appears on your main tax return at line 19. Filers sometimes look at Form 1040 line 19 and wonder why it is less than $2,200 per child — this line shows the answer: the credit is limited to your tax liability. ¹ [SOURCE: IRS Schedule 8812 instructions — line 14b allocation]

The unused portion is not lost If line 10 exceeds line 14a, the difference flows to line 15 and starts the additional child tax credit calculation. The nonrefundable limit does not eliminate the credit — it just routes the excess to a different part of the form where it may become a refundable payment. ² [SOURCE: IRC Section 24(a) — nonrefundable portion]

Watch out for this

Reporting the full $2,200 per child on Form 1040 line 19 without computing the tax liability limit. The credit on line 19 is limited to your tax liability minus other credits. Entering the full amount without checking the limit overstates the credit and understates tax owed.

Related lines on your return

• Line 10 — Schedule 8812 — Credit after phaseout; the amount available before the tax liability limit
• Line 14a — Schedule 8812 — Tax liability limit; caps the nonrefundable credit
• Line 19 — Form 1040 — Child tax credit; receives this amount