Schedule 8812: Credits for Qualifying Children and Other Dependents (2026)
Claim the Child Tax Credit and the Credit for Other Dependents.
Schedule 8812 calculates your Child Tax Credit — up to $2,200 per qualifying child under 17 for 2026 — plus the $500 Credit for Other Dependents. It handles the high-income phase-out (starting at $200,000, or $400,000 married filing jointly) and the refundable portion (the Additional Child Tax Credit) for families whose credit exceeds their tax.
Who files Schedule 8812
- Parents and guardians with a qualifying child under 17 with an SSN.
- Taxpayers claiming the $500 Credit for Other Dependents (older kids, relatives).
- Lower-income families claiming the refundable Additional Child Tax Credit.
How the Child Tax Credit is calculated
Start with the number of qualifying children under 17 with valid Social Security numbers, times the per-child credit (up to $2,200 for 2026). Add $500 for each other dependent. The total is reduced by 5% of income above the phase-out threshold — $200,000 for most filers, $400,000 married filing jointly.
The Child Tax Credit is partly refundable: if the credit is larger than the tax you owe, the Additional Child Tax Credit can pay out a portion as a refund (up to a per-child cap). Schedule 8812 walks through both the nonrefundable and refundable pieces; our Family Tax Credit Finder estimates the result in seconds.
Frequently asked questions
How much is the Child Tax Credit for 2026?
Up to $2,200 per qualifying child under 17 with a valid SSN, plus $500 for each other dependent. It phases out above $200,000 income ($400,000 married filing jointly).
Is the Child Tax Credit refundable?
Partly. The Additional Child Tax Credit can refund a portion of the credit that exceeds your tax, up to a per-child limit. Schedule 8812 computes it.
Who is a qualifying child?
Generally your child, stepchild, foster child, sibling, or their descendant, under 17 at year-end, who lived with you more than half the year and has a valid Social Security number.
Sources & verification
Last reviewed July 12, 2026.