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Official form guide
Form 1040S8S: 1040 (Schedule 8812) (sp)
IRS Form 1040S8S is used to calculate the Child Tax Credit (CTC), Other Dependent Credit (ODC), and Additional Child Tax Credit (ACTC) for filers. For those claiming ACTC, IRS does not issue refunds before mid-February 2026.
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IRS Form 1040S8S - 1040 (Schedule 8812) (sp)
IRS Form 1040S8S is used to calculate the Child Tax Credit (CTC), Other Dependent Credit (ODC), and Additional Child Tax Credit (ACTC) for filers. For those claiming ACTC, IRS does not issue refunds before mid-February 2026.
Risk Radar
Scan points- 1Do not claim both the Child Tax Credit and Other Dependent Credit for the same person on Form 1040S8S.
- 2Filing without a valid SSN/TIN when claiming CTC or ACTC on the original return.
- 3Marking both 'Child Tax Credit' and 'Other Dependent Credit' for one person.
- 4Failing to complete Schedule 8812 before filling out Part II-A.
- 5Omitting income earned in Puerto Rico if you are a bona fide resident of PR.
Plain English
This form helps determine how much tax credit a person or family qualifies for based on their dependents. It calculates the standard Child Tax Credit (CTC), any extra credit for other dependents (ODC), and if they qualify for an additional child tax credit (ACTC).
Submission Date
- Filing date: 2026-02-04 18:10:37
- 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 the Child Tax Credit (CTC), Other Dependent Credit (ODC), or Additional Child Tax Credit (ACTC) for your tax return.
- Do not use Form 1040S8S when you are filing a joint return and only one spouse has an SSN; in that case, verify if the other spouse needs an ITIN.
- Check Form 1040 instead when attaching this schedule to your primary tax return.
Form selector
Use this form or another form?
Filing a joint return where only one spouse has an SSN
The other spouse must have either an SSN or an ITIN issued by the filing deadline.
✓ Verify both spouses' identification numbers.
Claiming ODC but not CTC/ACTC for a dependent
If a qualified child lacks an SSN, you may still claim ODC if they have another valid TIN issued by the filing deadline.
✓ Ensure the other TIN is listed.
Filing a tax return for Puerto Rico income exclusion
You must note the amount of PR income excluded on Line 2a of this form.
✓ Confirm the exact line number being referenced.
Deadline or filing window
Filers must have a valid SSN (or ITIN/ATIN) before the filing deadline to claim CTC and ACTC. If claiming ACTC, be aware that IRS refunds are delayed until mid-February 2026 for properly claimed returns. The source does not specify an extension period.
Checklist
What you need before filling it out
Purpose of Form
Calculate CTC, ODC, and ACTC · Instructions p.1 / Form p.1
CTC Maximum Amount
$2,200 per qualified child · Instructions p.1
ACTC Maximum Amount
$1,700 per qualified child · Instructions p.1
Refund Timing (ACTC)
IRS cannot issue refunds before mid-February 2026 for correct ACTC claims · Instructions p.1
SSN Requirement (General)
A valid SSN is required to claim CTC or ACTC starting in tax year 2025 · Instructions p.1
PR Income Exclusion
Amount of PR income excluded must be noted on Line 2a · Form p.1
Before you submit
- 1Ensure you have recorded your name and SSN on Schedule SE (Form reference not explicitly detailed here, but mentioned in instructions).
- 2Verify that the CTC/ODC amounts noted are derived from Line 11a of Form 1040, 1040-SR, or 1040-NR.
- 3Confirm you have recorded any Puerto Rico income excluded on Line 2a.
- 4Verify that amounts from Lines 45 and 50 of Form 2555 are accurately entered on Line 2b.
- 5Check that the amount from Line 15 of Form 4563 is correctly noted on Line 2c.
- 6Confirm that the sum of lines 2a through 2c matches the final total on line 2d.
- 7If claiming ACTC, confirm you understand the refund restriction until mid-February 2026.
How to file this form
- 1Calculate the amounts for CTC and ODC using your tax forms and record them on Form 1040S8S.
- 2Record any Puerto Rico income excluded on Line 2a of Form 1040S8S.
- 3Transfer the required figures from Form 2555 (Lines 45 & 50) and Form 4563 (Line 15) onto Lines 2b and 2c, respectively.
- 4Sum all amounts recorded on lines 2a through 2c to determine the final total on Line 2d of Form 1040S8S; attach this schedule to your main tax return.
Known limitations
- 1The information provided relates to events as of the publication date; future legislation may affect the calculations for IRS Form 1040 (Schedule 8812) (sp).
- 2For filers of Form 1040-SR, the amount noted on line 27a of that form is used in calculating the credit limit.
- 3Filers of Form 1040-NR must only note the amount from line 11 of Schedule 3 (noted as "Anexo 3
- 4)
- 5not the total from line 27a of Form 1040
- 6/1040-SR.", "The calculation for the credit limit on Worksheet B (Schedule 8812) must account for specific amounts noted on various schedules, such as Line 15 of Schedule F or Line 6 of Schedule 2." ], "after_file_steps": [ "Keep a copy of IRS Form 1040S8S (Schedule 8812) attached to the main Form 1040, 1040-SR, or 1040-NR.", "The form is dated for revision 20/
- 725; confirm this date on the copy being filed.
- 8If filing a return with events occurring in the future relative to the publication date, refer to IRS.gov/Schedule8812SP for the most current instructions.
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 instructions are available for the 2025 tax year. For the most recent information regarding Form 1040 (Schedule 8812), filers should visit IRS.gov/Schedule8812SP.
What changed or needs a fresh check
- Edition date — confirm revision reads 20/25.
- Form Number — confirm the official title references Form 1040 (Schedule 8812) (sp).
- Mailing address — Not stated in the official source, but the agency is the Internal Revenue Service.
- Signature — Not explicitly required on this schedule itself, but it must be attached to the main Form 1040.
- Tax Year — confirm instructions cover events related to the tax year 2025.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed IRS Form 1040S8S for records.
- 2If filing jointly, ensure at least one spouse has a valid Social Security Number (SSN) to claim the Child Tax Credit (CTC) or Additional Child Tax Credit (ACTC).
- 3If filing jointly and one spouse lacks an SSN, that spouse must have either an SSN or an IRS Taxpayer Identification Number (ITIN) issued on or before the tax return due date.
- 4If a qualified child does not have a valid SSN, they may still qualify for the Other Dependent Credit (ODC) if they have another type of TIN issued by the due date.
- 5For returns claiming ACTC, expect IRS refunds to be issued no earlier than mid-February 2026.
- 6To correct an error on Form 1040S8S, file a corrected return using the same form number (Form 1040S8S) and include the necessary changes.
Sources
- SRCInstructions p.1 — The official title is 1040 (Schedule 8812) (sp), and the revision date is 20/25.
- SRCInstructions p.1 — Schedule 8812 (Form 1040) calculates Child Tax Credits and Other Dependent Credits.
- SRCInstructions p.6 — The total of Social Security tax withheld from Form W-2 (Box 4) and PR Forms 499R-2/W-2PR (Box 21) is noted on Line 8.
- SRCInstructions p.7 — For filers of Form 1040 and 1040-SR, the total from Line 27a of Form 1040 or 1040-SR and Line 11 of Schedule 3 is noted on Line 10.
- SRCInstructions p.9 — Net gain or (loss) from farm activities declared on Line 34 of Schedule F and Box 14 of Form 1065 (with code A*) is noted on Line 1, after reducing amounts as described in Partner’s Instructions for Schedule K-1.
- SRCInstructions p.10 — Medicare tax withheld (Box 6 of W-2 or Box 23 of PR Forms 499R-2/W-2PR) is noted on Line 2 of Schedule 8812.
- SRCForm p.1 — The form title is ANEXO 8812 (Formulario 1040), and it must be attached to Form 1040, 1040-SR, or 1040-NR.
- SRCForm p.1 — On Schedule 8812, Line 2c requires noting the amount from line 15 of Form 4563.
Common confusion points
What amount do I put on line 1?
It is the total amount from line 11a of your Form 1040, 1040-SR, or 1040-NR.
→ Check that you are using Line 11a specifically.
How do the different filers calculate their credit limit?
Filers of Form 1040/1040-SR use line 27a and line 11 of Schedule 3; Filers of Form 1040-NR only use line 11 of Schedule 3.
→ Verify which form you are filing to determine the correct source for Line 10.
What do I include in the total calculation on Line 2d?
You must sum lines 2a (Exempt PR Income), 2b (Lines 45 & 50 of Form 2555), and 2c (Line 15 of Form 4563).
→ Ensure you are adding the amounts from three separate locations.
When calculating the Medicare Tax Paid, what do I include?
You must note the total Medicare tax withheld from W-2s (Box 6) and Puerto Rico Forms 499R-2/W-2PR (Box 23).
→ Do not forget to include any Additional Medicare Tax withheld.
If my credit limit calculation results in zero or less, what do I write?
You must note "-0-\" on the relevant line.
→ Check the specific instructions for which line requires this notation.
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Questions about IRS Form 1040S8S
What is IRS Form 1040S8S used for?
This form helps determine how much tax credit a person or family qualifies for based on their dependents. It calculates the standard Child Tax Credit (CTC), any extra credit for other dependents (ODC), and if they qualify for an additional child tax credit (ACTC).
Who must file IRS Form 1040S8S?
Filers must use Form 1040S8S to calculate these credits when determining their taxes. This applies to individuals, including bona fide residents of Puerto Rico who may be eligible for the ACTC.
What information does IRS Form 1040S8S require?
The form collects information necessary to determine the CTC and ODC through its various sections. Specifically, it requires filling out Part II-A (Additional Child Tax Credit for All Filers) and referencing calculations from the attached Schedule 8812.
When is IRS Form 1040S8S due?
The requirement to have a valid Social Security Number (SSN) is necessary before the filing deadline to claim CTC and ACTC on the original or amended return. For refunds claiming ACTC, IRS cannot issue them before mid-February 2026.
How do I complete IRS Form 1040S8S?
First, complete Schedule 8812 to determine credit limits. Then, fill out Part II-A of Form 1040S8S based on those calculations. For Form 1040/1040-SR filers, ensure you complete line 27a before completing Part II-A.
What happens if IRS Form 1040S8S is filed incorrectly?
If the CTC and ACTC are claimed without a valid SSN (for the filer and spouse if joint), the claim cannot be made on the original or amended return. Additionally, claiming both CTC and ODC for the same person is prohibited.
What amount do I put on line 1?
It is the total amount from line 11a of your Form 1040, 1040-SR, or 1040-NR. Check that you are using Line 11a specifically.
How do the different filers calculate their credit limit?
Filers of Form 1040/1040-SR use line 27a and line 11 of Schedule 3; Filers of Form 1040-NR only use line 11 of Schedule 3. Verify which form you are filing to determine the correct source for Line 10.
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