This Schedule 8812 2026 guide explains the IRS Credits for Qualifying Children and Other Dependents. Schedule 8812 applies the rules for the child tax credit and other dependent-related credit amounts covered by the schedule. Qualifying-child facts, identification requirements, earned income and other return information can affect the result. A dependent listing alone does not complete the credit calculation.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Schedule 8812 2026 does and who prepares it
A taxpayer completes the schedule when computing the child-related credits covered by its instructions.
For the connected reporting route, see Form 1040. Keep the role of that document separate from the task explained on this page.
| Official form | Form 1040 (Schedule 8812) |
|---|---|
| IRS title | Credits for Qualifying Children and Other Dependents |
| Guide period | 2026 |
| Target version | 2026 |
| Availability | Draft — not for filing |
| Last checked | October 31, 2026 |
Get the Schedule 8812 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Schedule 8812 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances. The linked target PDF is a draft. It may be used to understand the proposed layout, but it is not a form to file. Amounts or instructions still subject to completion must be checked again when the final version is released.
Records to gather for Schedule 8812 2026
- Dependent identity records.
- Relationship and residence support.
- Income information.
- Filing-status records.
- Any release or custody documentation.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Schedule 8812 2026
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
Instructions for Schedule 8812 (Form 1040) Credits for Qualifying Children and Other Dependents Section references are to the Internal Revenue Code unless otherwise noted.
Use Schedule 8812 (Form 1040) to figure your child tax credit (CTC), credit for other dependents (ODC), and additional child tax credit (ACTC).
The CTC and ACTC are credits for individuals who claim a child as a dependent if the child meets certain conditions. To claim a child for the CTC and ACTC, the child must be your dependent, under age 17 at the end of 2026, and meet all the conditions in Steps 1 through 3 under Who Qualifies as Your Dependent in the Example 1. Your child turned 17 on December 30, 2026, and is a citizen of the United States and claimed as a dependent on your return.
You can’t use the child to claim the CTC or ACTC because the child was not under age 17 at the end of 2026. For each qualifying child for whom you are claiming the CTC or ACTC, you must check the “Child tax credit” box on row (7) of the Dependents section on page 1 of Form 1040 or 1040-SR (row (6) on Form 1040-NR) for the child.
Additional reporting conditions
Example 2. Your sibling’s 10-year-old child lives in Mexico and qualifies as your dependent. The child is not a U.S. citizen, U.S. national, or U.S. resident alien. You can’t use the child to claim the ODC. For each dependent (qualifying child or other qualifying relative) for whom you are claiming the ODC, you must check the “Credit for other dependents” box on row (7) of the Dependents section on page 1 of Form 1040 or 1040-SR (row (6) on Form 1040-NR) for the dependent.
The maximum credit amount of your CTC and ODC may be reduced if either (1) or (2) applies. 1. The amount on line 18 of your Form 1040, 1040-SR, or 1040-NR is less than both credits. If the amount is zero, you cannot take either credit because there is no tax to reduce. But you may be able to take the ACTC if you are claiming the CTC (you cannot take the ACTC if you are only claiming the ODC). See Part II-A Additional Child Tax Credit for All Filers, later. 2.
Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. • Married filing jointly—$400,000. • All other filing statuses—$200,000. Limits on the refund of the ACTC. To receive a refund of the ACTC, you must be a U.S. citizen, U.S. national, or qualified alien. See the instructions for Schedule 3-A (Form 1040).
Calculations and supporting information
1. The person is claimed as a dependent on your return. To determine if an individual is your dependent, begin with Step 1 under Who Qualifies as Your Dependent in the Instructions for Form 1040. 2. The person can’t be used by you to claim the CTC or ACTC. See Credits for Qualifying Children, earlier. 3. The person was a U.S. citizen, U.S. national, or U.S. resident alien. For more information, see Pub. 519. If the person is your adopted child, see Adopted child, later. 4.
The person has an SSN, ITIN, or ATIN issued on or before the due date of your return (including extensions). See Dependent required to have a TIN, earlier.
Add the number of “Child tax credit” boxes checked on row (7) of the Dependents section on Form 1040 or 1040-SR (row (6) on Form 1040-NR) and enter the result on line 4.
Add the number of “Credit for other dependents” boxes checked on row (7) of the Dependents section on Form 1040 or 1040-SR (row (6) on Form 1040-NR) and enter the result on line 6.
Exceptions and related reporting
Enter the amount from Credit Limit Worksheet A. When completing Credit Limit Worksheet A, you may be instructed to complete Credit Limit Worksheet B if you meet certain conditions. Complete Credit Limit Worksheet B only if you meet all of the following. 1. You are claiming one or more of the following credits. a. Mortgage interest credit, Form 8396. b. Adoption credit, Form 8839. c. Residential clean energy credit, Form 5695. d. District of Columbia first-time homebuyer credit, Form 8859. 2. You are not filing Form 2555. 3.
Line 4 of Schedule 8812 is more than zero.
To determine your ACTC on Schedule 8812, complete Parts II-A and II-B as follows. On line 18a, include only earned income you reported on Form 1040 or 1040-SR. Don’t include income earned in Puerto Rico, which you exclude from U.S. tax as a bona fide resident of Puerto Rico. On line 21, include all your withheld social security, Medicare, and Additional Medicare taxes, including those taxes withheld by Puerto Rican employers that are shown on Puerto Rico Form(s) 499R-2/W-2PR.
Generally, you were a bona fide resident of Puerto Rico if, during 2026, you: • Met the presence test, • Did not have a tax home outside of Puerto Rico, and • Did not have a closer connection to the United States or to a foreign country than you have to Puerto Rico. For more information on bona fide resident status, see Pub. 570.
Further form details
Credit for Bona Fide Residents of Puerto Rico), instead of Form 1040 or 1040-SR and Schedule 8812 if you aren’t required to file Form 1040 or 1040-SR.
If you have net earnings from self-employment and you use either optional method to figure those net earnings, use the Earned Income Worksheet, later, to figure the amount to enter on line 18a; otherwise, all other taxpayers can use the Earned Income Chart, later, to figure the amount to enter on line 18a.
Complete the Earned Income Worksheet, later, in these instructions. 1040 and 1040-SR filers. Complete line 27a; Schedule 2, lines 16c and 17c; and Schedule 3, line 11 of your return if they apply to you. 1040-NR filers. Complete Schedule 2, lines 16c and 17c; and Schedule 3, line 11 of your return if they apply to you. Caution. Use this worksheet only if you meet each of the items discussed under line 3 of Credit Limit Worksheet A, including that you are not filing Form 2555.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | Enter the amount from line 11b of your Form 1040, 1040-SR, or 1040-NR | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 2a | Enter income from Puerto Rico that you excluded | Identify the income or transaction category before entering a total. Preserve the distinction between gross amounts, adjustments and the resulting taxable or reportable figure. |
| 2b | Enter the amounts from lines 45 and 50 of your Form 2555 | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 2c | Enter the amount from line 15 of your Form 4563 | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 2d | Add lines 2a through 2c | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 3 | Add lines 1 and 2d | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 4 | Number of qualifying children under age 17 with the required social security number | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 5 | Multiply line 4 by $2,200 | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 6 | Number of other dependents, including any qualifying children who are not under age | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 7 | Multiply line 6 by $500 | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
A practical example
A household supports more than one dependent. The taxpayer checks each person separately under the applicable credit definitions, gathers the required identification details and uses the schedule to compute the amounts that flow to the main return.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Schedule 8812 2026
- Do not assume every dependent qualifies for the same credit.
- Check the applicable identification and residence requirements.
- Reconcile the credit computation with the dependent information on the main return.
Questions about Schedule 8812 2026
Does receiving or downloading this form mean I must file it?
A taxpayer completes the schedule when computing the child-related credits covered by its instructions. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Can I file the draft PDF?
No. The linked target is marked as a draft. Use it to understand the proposed layout and prepare records, but wait for the applicable final filing version. Check the IRS source again before using any year-specific amount, worksheet or filing instruction.
What should I do if the underlying information is wrong?
Do not assume every dependent qualifies for the same credit. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include dependent identity records, relationship and residence support, income information. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.