Who files Form 8812
Anyone claiming the CTC, ACTC, or ODC for a dependent attaches Schedule 8812 to Form 1040. Each qualifying child needs a Social Security number issued before the return’s due date. Most tax software fills out Schedule 8812 automatically once you enter your dependents, but you can also use the IRS’s Schedule 8812 instructions to check it by hand.
Information needed to complete Form 8812
Before completing Form 8812, gather:
- Each qualifying child’s name, Social Security number, and relationship to you,
- modified AGI and relevant tax/credit amounts,
- if the ACTC may apply, earned income and nontaxable combat pay, and
- for certain filers with three or more qualifying children, Social Security, Medicare, or RRTA tax amounts
If you file Form 8812 inaccurately
If the IRS disallows a CTC, ACTC, or ODC claim, you may owe additional tax, interest, and possibly penalties. A 2-year ban applies only when the IRS determines the claim was due to reckless or intentional disregard of the rules, while fraud can lead to a 10-year ban. After certain prior disallowances, Form 8862 may be required to claim the credit again.
