Back to List

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:

The disallowed portion of the regular child tax credit, or

15% of the taxpayer's earned income in the excess of $3,000


Taxpayers with three or more children.  The lesser of:

The disallowed portion of the regular child tax credit, or

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


Last Updated: 10/19/2016