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Schedule 8812 - Additional Child Tax Credit

Taxpayers may be able to claim the refundable additional child tax credit if any portion of the non-refundable child tax credit was disallowed because tax was reduced to zero before the entire credit was used.  If the non-refundable child tax credit was phased out due to adjusted gross income limitations, no additional credit will be allowed.

Taxpayers with one or two children.  The lesser of:
  1. The disallowed portion of the regular child tax credit, or
  2. 15% of the taxpayer's earned income in the excess of $3,000
Taxpayers with three or more children.  The lesser of:
  1. The disallowed portion of the regular child tax credit, or
  2. The larger of:
     
    • 15% of the taxpayer's earned income in the excess of $3,000
    • FICA and Medicare tax paid minus earned income credit.


Additional links:
Schedule 8812, Child Tax Credit
Instructions for Form 8812, Child Tax Credit
Publication 972, Child Tax Credit