14d — Total Nonrefundable Credits Updated for tax year 2025

What this line means

The sum of the nonrefundable child tax credit (line 14b) and the nonrefundable credit for other dependents (line 14c). This combined amount goes to Form 1040 line 19 and directly reduces the tax you owe. It is limited to your tax liability from line 14a — it cannot make your tax negative.

Does this apply to you?

• You have qualifying children, other dependents, or both and are completing the nonrefundable portion
• You need the total to enter on Form 1040 line 19

Easy to overlook

This number may be less than the total credits you qualified for Line 14d can be smaller than line 13 if your tax liability is low. The difference for the child tax credit portion flows to the additional child tax credit calculation (lines 15-24). The difference for the other dependents credit is lost. Filers sometimes see line 14d and think they received the full benefit without checking whether excess CTC is available as a refund. ¹ [SOURCE: IRS Schedule 8812 instructions — line 14d computation]

This is the number that goes on your main return Line 14d transfers to Form 1040 line 19. If you are reviewing your 1040 and wondering where line 19 comes from, this is the source. Tax software fills this in automatically, but paper filers need to carry the number forward. ² [SOURCE: IRS Form 1040 instructions — line 19 entry]

Watch out for this

Entering a nonzero amount on line 14b or 14c when you have no qualifying children or no other dependents, respectively. If you only have qualifying children, line 14c is zero. If you only have other dependents, line 14b is zero. Entering a credit amount on a line that should be zero inflates the total and overstates the amount on Form 1040 line 19.

Related lines on your return

• Line 14b — Schedule 8812 — Nonrefundable child tax credit; one component
• Line 14c — Schedule 8812 — Nonrefundable credit for other dependents; the other component
• Line 19 — Form 1040 — Child tax credit; receives this total