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Official form guide
Form 1040S8S: 1040 (Schedule 8812) (sp)
Form 1040 Schedule 8812 (also referenced as 1040S8S) calculates the Additional Child Tax Credit and the refundable portion of the Child Tax Credit. Use it when you have qualifying children and your regular Child Tax Credit exceeds your tax liability.
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IRS Form 1040S8S - 1040 (Schedule 8812) (sp)
Form 1040 Schedule 8812 (also referenced as 1040S8S) calculates the Additional Child Tax Credit and the refundable portion of the Child Tax Credit. Use it when you have qualifying children and your regular Child Tax Credit exceeds your tax liability.
Risk Radar
Scan points- 1A single typo in a child's SSN can disqualify the entire refundable credit.
- 2Incorrect Social Security numbers for children
- 3Missing earned‑income worksheet calculations
- 4Using the wrong tax year’s Schedule version
- 5Omitting the schedule when filing electronically
Plain English
This schedule adds up the credit you can get for each qualifying child, even if you owe no tax. It lets you claim a refundable amount that the IRS sends you as a payment. Fill it out if you have kids under 17 and meet the income rules.
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 when you have qualifying children and your regular Child Tax Credit exceeds your tax liability.
- Do not use if you have no qualifying children or your credit is fully non‑refundable.
- Check Schedule 8862 if you previously had a disallowed Child Tax Credit.
Form selector
Use this form or another form?
No qualifying children
No refundable credit to calculate
✓ Verify child eligibility first
Earned income below $2,500
No refundable portion
✓ Confirm earned income threshold
Deadline or filing window
Attach Schedule 8812 to your Form 1040 and file by the regular individual income‑tax deadline, typically April 15. If you file an extension, the schedule must be submitted with the extended 1040 return by the extended deadline.
- —Earned income | Sum of wages, salaries, tips, and net self‑employment | Earned Income Amount | Verify no double‑counting of other credits
Checklist
What you need before filling it out
Child's SSN
Social Security card or IRS notice · Child's personal records
Earned income total
W‑2 forms, 1099‑NEC, Schedule C · Payroll and self‑employment docs
Number of qualifying children
Birth certificates, adoption papers · Child's birth records
Prior year Child Tax Credit amount
Prior year 1040 return · Last year's tax return
Before you submit
- 1Confirm the schedule version matches the tax year.
- 2Check each child’s SSN for accuracy.
- 3Verify earned income meets the $2,500 minimum.
- 4Complete the worksheet calculations step by step.
- 5Transfer the final credit amount to the correct line on Form 1040.
- 6Attach the schedule to the printed 1040 or ensure electronic attachment.
- 7Review for transposed numbers or omitted lines.
- 8Sign the Form 1040; no separate signature needed for the schedule.
- 9Retain copies of all supporting documents for at least three years.
- 10If filing by mail, use the correct address for your state.
How to file this form
- 1Gather all W‑2s, 1099s, and Schedule C data.
- 2Enter earned income on the Schedule 8812 worksheet.
- 3Enter each qualifying child’s name, SSN, and age.
- 4Calculate the refundable credit using the worksheet tables.
- 5Enter the credit amount on Form 1040 line 19 (2024 version).
- 6Attach Schedule 8812 to the 1040 before e‑filing or mailing.
- 7Submit the return by the April deadline or approved extension.
Known limitations
- 1The schedule does not calculate the non‑refundable portion of the Child Tax Credit.
- 2It assumes you have already completed the main Form 1040.
- 3Income limits and phase‑out thresholds are built into the worksheet; errors in those tables affect the result.
- 4Electronic software may auto‑populate fields; review for software bugs.
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 2024 edition of Schedule 8812 is active and referenced in the 2024 Form 1040 instructions. Verify the edition date on the PDF before use.
What changed or needs a fresh check
- Edition date – confirm the schedule is for the tax year you are filing
- Fee – no separate filing fee; included in Form 1040 filing
- Mailing address – use the{{{{{{{{{}}}}}}}} address for Form 1040 for your state
- Electronic submission – ensure your software attaches Schedule 8812
- Signature – no separate signature required; signature on Form 1040 covers it
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Schedule 8812 with your tax records.
- 2Store supporting documents (SSNs, earnings statements) for three years.
- 3Monitor the IRS account for any credit adjustments or notices.
- 4If you receive a notice about the credit, compare it to your worksheet.
- 5Update your records for the next tax year’s credit eligibility.
- 6Consider adjusting withholding if you expect a larger refundable credit next year.
Sources
- SRCIRS Schedule 8812 (2024) instructionsconfirms purpose and worksheet steps
- SRCForm 1040 2024 filing instructionsshows attachment requirement and deadline
- SRCIRS Publication 972Child Tax Credit rules, earnings threshold
- SRCIRS website FAQ on refundable Child Tax Creditclarifies eligibility
- SRCNot clearly stated in the provided official sourcesoftware auto‑attachment details
- SRCNot clearly stated in the provided official sourceexact mailing address per state
Common confusion points
Confusion: Difference between refundable and non‑refundable Child Tax Credit
Why it happens: Same name, two parts
→ Safe check: Verify which part you are calculating on Schedule 8812
Confusion: Earned income threshold
Why it happens: Threshold changes each year
→ Safe check: Use the worksheet table for the filing year
Confusion: Child age eligibility
Why it happens: Age is based on year‑end, not filing date
→ Safe check: Confirm child was under 17 on Dec 31 of the tax year
Confusion: Double‑counting other credits
Why it happens: Some credits share the same income limits
→ Safe check: Review other credit worksheets before finalizing
Confusion: Using last year’s schedule
Why it happens: PDFs are often saved with old filenames
→ Safe check: Check the edition date on the top of the form
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 941 or IRS notice – Review credit calculation and respond
Source transparency
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