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Official form guide
Form 1040S8: 1040 (Schedule 8812)
IRS Form 1040S8 is used to figure the child tax credit (CTC), credit for other dependents (ODC), and additional child tax credit (ACTC) for taxpayers filing a 2025 return. The maximum CTC amount increased to $2,200.
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IRS Form 1040S8 - 1040 (Schedule 8812)
IRS Form 1040S8 is used to figure the child tax credit (CTC), credit for other dependents (ODC), and additional child tax credit (ACTC) for taxpayers filing a 2025 return. The maximum CTC amount increased to $2,200.
Risk Radar
Scan points- 1Ensure both yourself and your spouse (if filing jointly) have a valid SSN or ITIN issued by the due date.
- 2Filing without a valid SSN or ITIN by the due date to claim CTC/ACTC.
- 3Failing to ensure only one spouse needs an SSN when filing jointly for CTC/ACTC.
- 4Not including income earned in Puerto Rico on line 18a if claiming ACTC as a bona fide resident.
- 5Using the same amount from Form 8959, line 17 for both lines 10 and 14.
Plain English
This form helps determine how much of your taxes you can get back using credits related to children or other dependents. It calculates the Child Tax Credit (CTC), Credit for Other Dependents (ODC), and the Additional Child Tax Credit (ACTC). Filing this correctly ensures you receive the maximum allowable credit on your 2025 tax return.
Submission Date
- Filing date: 2026-01-26 12:10:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when calculating your child tax credit (CTC), credit for other dependents (ODC), or additional child tax credit (ACTC) for the 2025 tax year.
- Do not use this form when you are filing a joint return and only one spouse has a valid SSN; ensure the other spouse has an SSN or ITIN issued by the due date.
- Check Form 4547 instead when electing to establish a new Trump account for a child, as both elections can be made on that form.
Form selector
Use this form or another form?
Child does not have a valid SSN but has an ITIN
You may still claim the ODC for that child if the ITIN was issued by the due date of your 2025 return.
✓ Verify on IRS.gov/Schedule8812
Not stated in the official source
CTC or ACTC is denied or reduced after 2015 (and not due to math error)
You must attach this form unless an exception applies to claim the credit for 2 or 10 years.
✓ Verify on IRS.gov/Schedule8812
Filing a joint return where one spouse lacks an SSN
The other spouse must have either an SSN or ITIN, issued on or before the due date of your 2025 return.
✓ Verify on IRS.gov/Schedule8812
Not stated in the official source
Deadline or filing window
The credits must be claimed on either an original or amended 2025 return. If you apply for an ITIN/ATIN before the due date, the IRS considers it issued on time. The form is filed concurrently with your 2025 income tax return.
Checklist
What you need before filling it out
CTC/ACTC Eligibility
Valid SSN for Filer(s)/Child · General Instructions p.1
ODC Eligibility Condition
ITIN issued by due date of 2025 return (if child lacks SSN) · General Instructions p.1
CTC Maximum Amount
$2,200 · General Instructions p.1
Trump Account Election Eligibility
Child born after 2024 and before 2029, U.S. citizen · Instructions p.1
CTC/ACTC Requirement (Joint Filing)
One spouse must have valid SSN; other must have SSN or ITIN issued by due date · General Instructions p.1
Form 8862 Attachment Rule
CTC, ACTC, or ODC denied/reduced after 2015 (non-math error) · Instructions p.2
Before you submit
- 1Verify that you are calculating CTC, ODC, or ACTC for the 2025 tax year.
- 2Confirm all filers (if joint) have a valid SSN or ITIN issued on or before the due date of your 2025 return.
- 3If claiming credits for children, ensure the child has a valid SSN; if not, verify an ITIN was issued by the due date.
- 4If filing jointly, confirm at least one spouse possesses a valid SSN to claim CTC/ACTC.
- 5If your qualifying child died or was born in 2025 without an SSN, attach proof (birth/death certificate or hospital records).
- 6Review lines 1-14 on Schedule 8812 to ensure all tax amounts are correctly entered from W-2s and Form CT-2.
- 7If using the CTC/ACTC for a year after 2015, confirm you attach Form 8862 unless an exception applies.
How to file this form
- 1Determine the appropriate credits (CTC, ODC, ACTC) based on your dependents and filing status.
- 2Enter required amounts onto Schedule 8812, referencing W-2 Box 14 data for lines 8 through 10.
- 3Calculate one-half of Tier 1 tax (line 12) and one-half of Additional Medicare Tax/Tier 1 Medicare tax (lines 13 & 14).
- 4Add the amounts from lines 6, 7, 11, and 15 to arrive at the final amount on line 16.
- 5If required, attach Form 8862 to claim credits denied or reduced after 2015 (unless an exception applies).
- 6Sign and date Schedule 8812 before mailing it with your 2025 Form 1040 return.
Known limitations
- 1A taxpayer cannot claim the CTC or ACTC if they do not have a valid Social Security Number (SSN) before the due date of their 2025 return, unless filing jointly where one spouse has an SSN and the other has an ITIN issued on or before the due date.
- 2The credit for qualifying children or other dependents may be denied or reduced for years after 2015 if the reason is not a math or clerical error; in this case, Form 8862 must be attached unless an exception applies.
- 3When calculating earned income from self-employment (if filing Schedule C, F, or SE), amounts identified as Additional Medicare Tax or Tier 2 tax on Form W-2 box 14 are not included.
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and for the latest information regarding Schedule 8812 (Form 1040), filers should consult IRS.gov/Schedule8812. Recent legislation allows parents to elect a new Trump account for children born after 2024 and before 2029.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Form Number — confirm the form is labeled as Schedule 8812 (Form 1040).
- Tax Year — confirm calculations are for the 2025 return.
- CTC Maximum Amount — confirm the maximum CTC amount listed or referenced is $2,200.
- Required SSN Status — confirm requirements state a valid SSN must be held by the filer and child (if applicable) before the due date of your 2025 return.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed IRS Form 1040S8 for your records.
- 2If the CTC, ACTC, or ODC is denied or reduced for a year after 2015 (and it's not a math/clerical error), attach Form 8862 to claim the credit unless an exception applies.
- 3For future developments regarding Schedule 8812 and its instructions, review IRS.gov/Schedule8812.
- 4If filing jointly, only one spouse needs a valid SSN for eligibility of CTC or ACTC; the other spouse must have either an SSN or ITIN issued on or before the due date.
Sources
- SRCInstructions p.1 — The purpose of Schedule 8812 (Form 1040) is to figure your child tax credit (CTC), credit for other dependents (ODC), and additional child tax credit (ACTC).
- SRCInstructions p.1 — A valid SSN for the CTC and ACTC must be valid for employment and issued by the SSA before the due date of your 2025 return.
- SRCInstructions p.1 — If filing jointly, only one spouse needs a valid SSN to claim the CTC or ACTC; the other spouse needs an SSN or ITIN issued on or before the due date.
- SRCInstructions p.2 — Form 8862 may be required if your CTC, ACTC, or ODC for a year after 2015 was denied or reduced for any reason other than math or clerical error.
- SRCForm p.1 — Line 4 requires the number of qualifying children under age 17 with the required SSN.
- SRCInstructions p.7 — If you have net earnings from self-employment, enter that amount on line 18a (if applicable).
- SRCForm p.1 — The credit for qualifying children is calculated by multiplying Line 4 by $2,200 (Line 5).
- SRCInstructions p.9 — On Line 10 of Form 1040S8, you must subtract the amount on Line 9 from Line 3.
Common confusion points
Do I need an SSN to claim the Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC)?
The requirement differs slightly when filing jointly versus individually.
→ Verify that you, or if filing jointly, at least one spouse has a valid SSN issued by the SSA before the due date of your 2025 return.
What counts as 'other dependents' on Form 1040S8?
The instructions specify exclusions and inclusions for Line 6.
→ Count anyone who is not yourself, your spouse, or a non-U.S. citizen/national/resident alien, provided they are not already counted on Line 4.
How do I calculate my earned income if I am a member of the clergy?
Clergy members must subtract specific values from their total earnings.
→ Subtract (a) rental value of home/nontaxable allowance and (b) value of meals/lodging provided for your employer's convenience.
When do I need to attach Form 8862?
It is required if the CTC, ACTC, or ODC was denied or reduced for a year after 2015 due to a reason other than math/clerical error.
→ Check the instructions for Form 8862 to confirm if an exception applies before attaching it.
What happens if I am filing Schedule C, F, or SE?
The form directs filers with these schedules to start at Line 2a.
→ Enter statutory employee income on line 2a. and net profit/loss from Schedule C, line 31, and Schedule K-1 box 14 (code A).
Should I include all W-2 amounts for Medicare Tax?
The instructions specify exclusions regarding Additional Medicare Tax.
→ Enter the total Medicare tax from Form(s) W-2, box 14 on Line 9, but remember to account for specific additions/subtractions elsewhere.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Attach Form 8862 to appeal a disallowance of CTC, ACTC, or ODC for years after 2015.
Questions about IRS Form 1040S8
What is IRS Form 1040S8 used for?
This form helps determine how much of your taxes you can get back using credits related to children or other dependents. It calculates the Child Tax Credit (CTC), Credit for Other Dependents (ODC), and the Additional Child Tax Credit (ACTC). Filing this correctly ensures you receive the maximum allowable credit on your 2025 tax return.
Who must file IRS Form 1040S8?
Taxpayers must use Form 1040S8 to calculate these credits. Specifically, individuals filing a joint return only need one spouse to have a valid Social Security Number (SSN) to claim the CTC or ACTC.
What information does IRS Form 1040S8 require?
The form collects information necessary to determine the CTC, ODC, and ACTC. Part II-A specifically calculates the Additional Child Tax Credit for All Filers based on income thresholds.
When is IRS Form 1040S8 due?
Filing must occur by the due date of your 2025 return (including extensions). For claiming the ODC, you or your spouse must have an SSN or ITIN issued on or before this due date.
Where do I file IRS Form 1040S8?
The source does not specify a unique service center for filing Form 1040S8. It states that elections related to these credits can be filed at the same time as the authorized individual’s 2025 income tax return.
How do I complete IRS Form 1040S8?
To determine your ACTC, complete Part II-A and Part II-B on Form 1040S8. Ensure you report earned income on line 18a (excluding Puerto Rico income when applicable). Finally, add lines 8, 9, and 10 to arrive at the final credit amount.
What happens if IRS Form 1040S8 is filed incorrectly?
If an error is due to reckless or intentional disregard of the rules, a taxpayer may not claim any of the CTC, ACTC, or ODC for 2 years. If the error is determined to be fraud, eligibility is lost for 10 years.
Do I need an SSN to claim the Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC)?
The requirement differs slightly when filing jointly versus individually. Verify that you, or if filing jointly, at least one spouse has a valid SSN issued by the SSA before the due date of your 2025 return.
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