Schedule 8812 — Credits for Qualifying Children and Other Dependents

This skill computes three closely-related credits on a single schedule:

1. Child Tax Credit (CTC) — non-refundable credit of up to $2,000 per qualifying child under 17
2. Additional Child Tax Credit (ACTC) — the refundable portion of the CTC, up to $1,700 per qualifying child for tax year 2025 (2026 figure inflation-adjusted; verify before filing)
3. Credit for Other Dependents (ODC) — non-refundable credit of $500 per qualifying relative or other dependent who doesn't meet CTC age/relationship tests

The skill walks through each of the three credits, applies the MAGI-based phase-out, computes the refundable portion using the earned income test, and produces an audit-grade worksheet showing every line including zeros.

The arithmetic is mechanical. The judgment is in (1) which children count as "qualifying children" for CTC vs. "qualifying relatives" for ODC, (2) whether the SSN-by-due-date requirement is met (no SSN = no CTC, only ODC), and (3) how the phase-out interacts with the refundable cap.

When to invoke

Engage this skill when any of the following is true: