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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.
To figure the amount for Additional Child Tax Credit, fill out Form 8812 and attach it to your federal Form 1040, 1040A, or 1040NR.


Additional link:
Publication 972, Child Tax Credit