Federal Child Tax Credit

Child Tax Credit
2023 Schedule 8812 (Form 1040)
Credits for Qualifying Children
and Other Dependents

SCHEDULE 8812
(Form 1040)
Department of the Treasury
Internal Revenue Service

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2023

Attach to Form 1040, 1040-SR, or 1040-NR.

Attachment
Sequence No. 47

Go to www.irs.gov/Schedule8812 for instructions and the latest information.

Your social security number

Name(s) shown on return

Part I

OMB No. 1545-0074

Child Tax Credit and Credit for Other Dependents

Enter the amount from line 11 of your Form 1040, 1040-SR, or 1040-NR . . . . . . . . . . . .
Enter income from Puerto Rico that you excluded . . . . . . . . . . .
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Enter the amounts from lines 45 and 50 of your Form 2555 . . . . . . . .
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Enter the amount from line 15 of your Form 4563 . . . . . . . . . . .
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Add lines 2a through 2c . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 1 and 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Number of qualifying children under age 17 with the required social security number
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Multiply line 4 by $2,000 . . . . . . . . . . . . . . . . . . . . . . . . . .
Number of other dependents, including any qualifying children who are not under age
17 or who do not have the required social security number . . . . . . . .
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Caution: Do not include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident
alien. Also, do not include anyone you included on line 4.
Multiply line 6 by $500 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 5 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount shown below for your filing status.
• Married filing jointly—$400,000
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• All other filing statuses—$200,000
Subtract line 9 from line 3.
• If zero or less, enter -0-.
• If more than zero and not a multiple of $1,000, enter the next multiple of $1,000. For
example, if the result is $425, enter $1,000; if the result is $1,025, enter $2,000, etc.
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Multiply line 10 by 5% (0.05) . . . . . . . . . . . . . . . . . . . . . . . . .
Is the amount on line 8 more than the amount on line 11? . . . . . . . . . . . . . . . . .
No. STOP. You cannot take the child tax credit, credit for other dependents, or additional child tax credit.
Skip Parts II-A and II-B. Enter -0- on lines 14 and 27.
Yes. Subtract line 11 from line 8. Enter the result.
Enter the amount from Credit Limit Worksheet A . . . . . . . . . . . . . . . . . .
Enter the smaller of line 12 or line 13. This is your child tax credit and credit for other dependents . . .
Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 19.

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If the amount on line 12 is more than the amount on line 14, you may be able to take the additional child tax credit
on Form 1040, 1040-SR, or 1040-NR, line 28. Complete your Form 1040, 1040-SR, or 1040-NR through line 27
(also complete Schedule 3, line 11) before completing Part II-A.
For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 59761M

Schedule 8812 (Form 1040) 2023

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Schedule 8812 (Form 1040) 2023

Part II-A Additional Child Tax Credit for All Filers
Caution: If you file Form 2555, you cannot claim the additional child tax credit.
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Check this box if you do not want to claim the additional child tax credit. Skip Parts II-A and II-B. Enter -0- on line 27 .
16a Subtract line 14 from line 12. If zero, stop here; you cannot take the additional child tax credit. Skip Parts II-A
and II-B. Enter -0- on line 27 . . . . . . . . . . . . . . . . . . . . . . . . .
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b Number of qualifying children under 17 with the required social security number:
x $1,600.
Enter the result. If zero, stop here; you cannot claim the additional child tax credit. Skip Parts II-A and II-B.
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Enter -0- on line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TIP: The number of children you use for this line is the same as the number of children you used for line 4.
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Enter the smaller of line 16a or line 16b . . . . . . . . . . . . . . . . . . . . . .
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18a Earned income (see instructions) . . . . . . . . . . . . . . . .
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b Nontaxable combat pay (see instructions) . . . . . .
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Is the amount on line 18a more than $2,500?
No. Leave line 19 blank and enter -0- on line 20.
Yes. Subtract $2,500 from the amount on line 18a. Enter the result
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Multiply the amount on line 19 by 15% (0.15) and enter the result . . . . . . . . . . . . . .
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Next. On line 16b, is the amount $4,800 or more?
No. If you are a bona fide resident of Puerto Rico, go to line 21. Otherwise, skip Part II-B and enter the
smaller of line 17 or line 20 on line 27.
Yes. If line 20 is equal to or more than line 17, skip Part II-B and enter the amount from line 17 on line 27.
Otherwise, go to line 21.

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Part II-B Certain Filers Who Have Three or More Qualifying Children and Bona Fide Residents of Puerto Rico
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Withheld social security, Medicare, and Additional Medicare taxes from Form(s) W-2,
boxes 4 and 6. If married filing jointly, include your spouse’s amounts with yours. If
your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA taxes, or
if you are a bona fide resident of Puerto Rico, see instructions. . . . . . . .

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Enter the total of the amounts from Schedule 1 (Form 1040), line 15; Schedule 2 (Form
1040), line 5; Schedule 2 (Form 1040), line 6; and Schedule 2 (Form 1040), line 13 .
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Add lines 21 and 22 . . . . . . . . . . . . . . . . . . . .
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1040 and
1040-SR filers: Enter the total of the amounts from Form 1040 or 1040-SR, line 27,
and Schedule 3 (Form 1040), line 11.
1040-NR filers: Enter the amount from Schedule 3 (Form 1040), line 11.
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Subtract line 24 from line 23. If zero or less, enter -0- . . . . . . . . . . . . .
Enter the larger of line 20 or line 25 . . . . . . . . . . . . . . . . . .
Next, enter the smaller of line 17 or line 26 on line 27.

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This is your additional child tax credit. Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 28 .

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Part II-C Additional Child Tax Credit
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Schedule 8812 (Form 1040) 2023