SCHEDULE 8812
(Form 1040 or 1040-SR)
Department of the Treasury
Internal Revenue Service (99)
Additional Child Tax Credit
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/Schedule8812 for instructions and the latest
information.
OMB No. 1545-0074
2019
Attachment
Sequence No.
47
. . . . . . . . .
1040
1040-SR
1040-NR
. . . . . . . . .
8812
Name(s) shown on return Your social security number
Part I All Filers
Caution: If you file Form 2555, stop here; you cannot claim the additional child tax credit.
1
If you are required to use the worksheet in Pub. 972, enter the amount from line 10 of the Child Tax Credit
and Credit for Other Dependents Worksheet in the publication. Otherwise:
1040 and
1040-SR filers:
Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents
Worksheet (see the instructions for Forms 1040 and 1040-SR, line 13a).
1040-NR filers:
Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents
Worksheet (see the instructions for Form 1040-NR, line 49).
}
1
2 Enter the amount from Form 1040, line 13a; Form 1040-SR, line 13a; or Form 1040-NR, line 49 . . . . . 2
3 Subtract line 2 from line 1. If zero, stop here; you cannot claim this credit . . . . . . . . . . . . 3
4
Number of qualifying children under 17 with the required social security number:
x $1,400.
Enter the result. If zero, stop here; you cannot claim this credit . . . . . . . . . . . . . . .
4
TIP: The number of children you use for this line is the same as the number of children you used for line 1 of the
Child Tax Credit and Credit for Other Dependents Worksheet.
5 Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . . 5
6a Earned income (see instructions) . . . . . . . . . . . . . . . . 6a
b Nontaxable combat pay (see instructions) . . . . . . 6b
7 Is the amount on line 6a more than $2,500?
No. Leave line 7 blank and enter -0- on line 8.
Yes. Subtract $2,500 from the amount on line 6a. Enter the result . . . . . 7
8 Multiply the amount on line 7 by 15% (0.15) and enter the result . . . . . . . . . . . . . . . 8
Next. On line 4, is the amount $4,200 or more?
No.
If line 8 is zero, stop here; you cannot claim this credit. Otherwise, skip Part II and enter the smaller
of line 5 or line 8 on line 15.
Yes.
If line 8 is equal to or more than line 5, skip Part II and enter the amount from line 5 on line 15.
Otherwise, go to line 9.
Part II Certain Filers Who Have Three or More Qualifying Children
9
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, see instructions . . . . . . . . . . . . . . . . . 9
10
1040 and
1040-SR filers:
Enter the total of the amounts from Schedule 1 (Form 1040 or 1040-SR),
line 14, and Schedule 2 (Form 1040 or 1040-SR), line 5, plus any taxes
that you identified using code “UT” and entered on Schedule 2 (Form
1040 or 1040-SR), line 8.
1040-NR filers:
Enter the total of the amounts from Form 1040-NR, lines 27 and
56, plus any taxes that you identified using code “UT” and
entered on line 60.
}
10
11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . .
11
12
1040 and
1040-SR filers:
Enter the total of the amounts from Form 1040 or 1040-SR, line
18a, and Schedule 3 (Form 1040 or 1040-SR), line 11.
1040-NR filers: Enter the amount from Form 1040-NR, line 67.
}
12
13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . 13
14 Enter the larger of line 8 or line 13 . . . . . . . . . . . . . . . . . . . . . . . 14
Next, enter the smaller of line 5 or line 14 on line 15.
Part III Additional Child Tax Credit
15 This is your additional child tax credit . . . . . . . . . . . . . . . . . . . . . .
15
. . . . . . . . .
1040
1040-SR
1040-NR
. . . . . . . . .
Enter this amount on
Form 1040, line 18b;
Form 1040-SR, line 18b; or
Form 1040-NR, line 64.
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 59761M Schedule 8812 (Form 1040 or 1040-SR) 2019