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Introduction

Future developments.

Child tax credit enhancements have expired.

ACTC and bona fide residents of Puerto Rico.

Advance child tax credit payments.

Delayed refund for returns claiming ACTC.

Abbreviations.

You Must Have a TIN by the Due Date of Your Return

Each qualifying child you use for ctc or actc must have the required ssn, each dependent you use for the odc must have a tin by the due date of your return.

Form 8862 may be required.

Effect of Credit on Welfare Benefits

Adopted child.

Modified AGI.

Credit Limit Worksheet A

Credit Limit Worksheet B

Credit Limit Worksheet B—Continued

Bona Fide Residents of Puerto Rico

Earned income chart — line 18a, earned income worksheet, additional medicare tax and rrta tax worksheet, 2022 instructions for schedule 8812 (2022), credits for qualifying children and other dependents.

Use Schedule 8812 (Form 1040) to figure your child tax credit (CTC), credit for other dependents (ODC), and additional child tax credit (ACTC). The CTC and ODC are nonrefundable credits. The ACTC is a refundable credit.

For the latest information about developments related to Schedule 8812 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Schedule8812 .

Many changes to the CTC for 2021 implemented by the American Rescue Plan Act of 2021, have expired. For tax year 2022:

The enhanced credit allowed for qualifying children under age 6 and children under age 18 has expired. For 2022, the initial amount of the CTC is $2,000 for each qualifying child. The credit amount begins to phase out where modified adjusted gross income exceeds $200,000 ($400,000 in case of a joint return). The amount of the CTC that can be claimed as a refundable credit is limited as it was in 2020 except that the maximum ACTC amount for each qualifying child increased to $1,500.

The increased age allowance for a qualifying child has expired. A child must be under age 17 at the end of 2022 to be a qualifying child.

Bona fide residents of Puerto Rico are no longer required to have three or more qualifying children to be eligible to claim the ACTC. Bona fide residents of Puerto Rico may be eligible to claim the ACTC if they have one or more qualifying children.

Advance child tax credit payments have not been issued for 2022.

The IRS cannot issue refunds before mid-February 2023 for returns that properly claim ACTC. This time frame applies to the entire refund, not just the portion associated with ACTC.

The following abbreviations will be used in these instructions when appropriate.

ACTC means additional child tax credit.

ATIN means adoption taxpayer identification number.

CTC means child tax credit.

ITIN means individual taxpayer identification number.

ODC means credit for other dependents.

SSN means social security number.

TIN means taxpayer identification number. A TIN may be an ATIN, an ITIN, or an SSN.

Other abbreviations may be used in these instructions and will be defined as needed.

General Instructions

Taxpayer identification number requirements.

If you, or your spouse if filing jointly, do not have an SSN or ITIN issued on or before the due date of your 2022 return (including extensions), you cannot claim the CTC, ODC, or ACTC on either your original or an amended 2022 return.

If you apply for an ITIN on or before the due date of your 2022 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.

If you have a qualifying child who does not have the required SSN, you cannot use the child to claim the CTC or ACTC on either your original or an amended 2022 return. The required SSN is one that is valid for employment and is issued before the due date of your 2022 return (including extensions).

If your qualifying child was born and died in 2022 and you do not have an SSN for the child, attach a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.

If your qualifying child does not have the required SSN, but has another type of taxpayer identification number issued on or before the due date of your 2022 return (including extensions), you may be able to claim the ODC for that child. See Credit for Other Dependents (ODC) , later.

If you have a dependent who does not have an SSN, ITIN, or ATIN issued on or before the due date of your 2022 return (including extensions), you cannot use that dependent to claim the ODC on either your original or an amended 2022 return.

If you apply for an ITIN or ATIN for the dependent on or before the due date of your 2022 return (including extensions) and the IRS issues the ITIN or ATIN as a result of the application, the IRS will consider the ITIN or ATIN as issued on or before the due date of your return.

Improper Claims

If you erroneously claim the CTC, ACTC, or ODC and it is later determined that your error was due to reckless or intentional disregard of the CTC, ACTC, or ODC rules, you will not be allowed to claim any of these credits for 2 years even if you are otherwise eligible to do so. If it is determined that your error was due to fraud, you will not be allowed to claim any of these credits for 10 years. You may also have to pay penalties.

If your CTC (refundable or nonrefundable depending on the tax year), ACTC, or ODC for a year after 2015 was denied or reduced for any reason other than a math or clerical error, you must attach Form 8862 to your tax return to claim the CTC, ACTC, or ODC unless an exception applies. See Form 8862, Information To Claim Certain Credits After Disallowance, and its instructions for more information, including whether an exception applies.

Any refund you receive as a result of taking the ACTC cannot be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (formerly food stamps). In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Check with your local benefits coordinator to find out if your refund will affect your benefits.

Credits for Qualifying Children

The CTC and ACTC are credits for individuals who claim a child as a dependent if the child meets certain conditions. To claim a child for the CTC and ACTC, the child must be your dependent, under age 17 at the end of 2022, and meet all the conditions in Steps 1 through 3 under Who Qualifies as Your Dependent in the Instructions for Form 1040.

Your child turned 17 on December 30, 2022, and is a citizen of the United States and claimed as a dependent on your return. You cannot use the child to claim the CTC or ACTC because the child was not under age 17 at the end of 2022.

For each qualifying child for whom you are claiming the CTC or ACTC, you must check the “Child tax credit” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for the child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Credit for Other Dependents (ODC)

The ODC is for individuals with a dependent who meets the following conditions.

The person is claimed as a dependent on your return. To determine if an individual is your dependent begin with Step 1 under Who Qualifies as Your Dependent in the Instructions for Form 1040.

The person cannot be used by you to claim the CTC or ACTC. See Credits for Qualifying Children , earlier.

The person was a U.S. citizen, U.S. national, or U.S. resident alien. For more information, see Pub. 519. If the person is your adopted child, see Adopted child , later.

Your sibling’s 10-year-old child, B, lives in Mexico and qualifies as your dependent. B is not a U.S. citizen, U.S. national, or U.S. resident alien. You cannot use B to claim the ODC.

For each dependent for whom you are claiming the ODC, you must check the “credit for other dependents” box in column (4) of the Dependents section on page 1 of Form 1040 or 1040-SR for the dependent.

If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household in 2022, that child meets condition (3), earlier, to be a qualifying person for the ODC.

Limits on the CTC and ODC

The maximum credit amount of your CTC and ODC may be reduced if either (1) or (2) applies.

The amount on line 18 of your Form 1040, 1040-SR, or 1040-NR is less than both credits. If the amount is zero, you cannot take either credit because there is no tax to reduce. But you may be able to take the ACTC if you are claiming the CTC (you cannot take the ACTC if you are only claiming the ODC). See Part II-A Additional Child Tax Credit for All Filers , later.

Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status.

Married filing jointly –$400,000

All other filing statuses –$200,000

For purposes of the CTC and ODC, your modified AGI is the amount on line 3 of Schedule 8812.

Specific Instructions

Part i — child tax credit and credit for other dependents (all filers).

Add the number of boxes checked under “child tax credit” in column (4) of the Dependents section on Form 1040 or 1040-SR and enter the result on line 4.

Add the number of boxes checked under “credit for other dependents” in column (4) of the Dependents section on Form 1040 or 1040-SR and enter the result on line 6.

Enter the amount from Credit Limit Worksheet A .

When completing Credit Limit Worksheet A, you may be instructed to complete Credit Limit Worksheet B if you meet certain conditions. Complete Credit Limit Worksheet B only if you meet all of the following.

You are claiming one or more of the following credits.

You are not filing Form 2555.

Line 4 of Schedule 8812 is more than zero.

Please click here for the text description of the image.

"Before you begin: Complete the Earned Income Worksheet, later in these instructions. 1040 and 1040-SR filers complete line 27; Schedule 2, line 5; Schedule 2, line 6; and Schedule 3, line 11 of your return if they apply to you. 1040-NR filers complete Schedule 2, line 5; Schedule 2, line 6; and Schedule 3, line 11 of your return if they apply to you."

Caution: Use this worksheet only if you meet each of the items discussed under line 3 of Credit Limit Worksheet A, including that you are not filing Form 2555.

Credit Limit Worksheet B-Continued

This is the second page of the Credit Limit Worksheet B.

Part II-A—Additional Child Tax Credit for All Filers

In 2022, if you were a bona fide resident of Puerto Rico, you may be eligible to claim the ACTC if you had at least one qualifying child. You can claim the ACTC in Part II of Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico), instead of Form 1040 or 1040-SR and Schedule 8812 if you aren’t required to file Form 1040 or 1040-SR.

To determine your ACTC on Schedule 8812, complete Part II-A and II-B as follows. On line 18a, include only earned income you reported on Form 1040 or 1040-SR. Don’t include income earned in Puerto Rico, which you exclude from U.S. tax as a bona fide resident of Puerto Rico. On line 21, include all your withheld social security, Medicare, and Additional Medicare taxes, including those taxes withheld by Puerto Rican employers that are shown on Puerto Rico Form(s) 499R-2/W-2PR.

Generally, you were a bona fide resident of Puerto Rico if, during 2022, you:

Met the presence test,

Did not have a tax home outside of Puerto Rico, and

Did not have a closer connection to the United States or to a foreign country than you have to Puerto Rico.

For more information on bona fide resident status, see Pub. 570, Tax Guide for Individuals With Income From U.S. Possessions.

Check this box if you do not want to claim the additional child tax credit. If you check this box, skip Parts II-A and II-B. And enter -0- on line 27.

If you have net earnings from self-employment and you use either optional method to figure those net earnings, use the Earned Income Worksheet , later, to figure the amount to enter on line 18a; otherwise, all other taxpayers can use the Earned Income Chart , later, to figure the amount to enter on line 18a.

Enter on line 18b the total amount of nontaxable combat pay that you (and your spouse if filing jointly) received in 2022. This amount will be reported either on line 1i of Form 1040, or 1040-SR, or should be shown in Form W-2, box 12, with code Q.

Part II-B—Certain Filers Who Have Three or More Qualifying Children and Bona Fide Residents of Puerto Rico

If you are completing Part II-B and your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA tax, use the Additional Medicare Tax and RRTA Tax Worksheet , later, to figure the amount to enter on line 21.

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How to use the forms controls on a worksheet in Excel

Microsoft Excel provides several controls for dialog sheets that are useful for selecting items from a list. Examples of controls are list boxes, combo boxes, spin buttons, and scroll bars.  For more information about form controls in Excel, see  Overview of forms, form controls, and ActiveX controls on a worksheet .

More Information

The following methods show how to use list boxes, combo boxes, spin buttons, and scroll bars. The examples use the same list, cell link, and Index function.

Enable the Developer tab

To use the form controls in Excel 2010 and later versions, you have to enable the Developer tab. To do this, follow these steps:

Select the  Developer  check box under Main Tabs on the right, and then click  OK .

To use the forms controls in Excel 2007, you must enable the  Developer  tab. To do this, follow these steps:

Set up the list, the cell link, and the index

In a new worksheet, type the following items in the range H1:H20:

H1 : Roller Skates

H6 : Washing Machine

H7 : Rocket Launcher

H10: Candle

H12: Speakers

H14: Blanket

H16: Guitar

H18: Tool Set

H20: Hard Disk

In cell A1, type the following formula:  =INDEX(H1:H20,G1,0)

List box example

Click the worksheet location where you want the upper-left corner of the list box to appear, and then drag the list box to where you want the lower-right corner of the list box to be. In this example, create a list box that covers cells B2:E10.

In the  Format Object  window, type the following information, and then click OK.

To specify the range for the list, type H1:H20 in the  Input range  box.

To put a number value in cell G1 (depending on which item is selected in the list), type G1 in the  Cell link  box.

Note:  The INDEX() formula uses the value in G1 to return the correct list item.

Under  Selection type , make sure that the Single option is selected.

Note:   The Multi and Extend options are only useful when you are using a Microsoft Visual Basic for Applications procedure to return the values of the list. Note also that the 3-D shading check box adds a three-dimensional look to the list box.

The list box should display the list of items. To use the list box, click any cell so that the list box is not selected. If you click an item in the list, cell G1 is updated to a number that indicates the position of the item that is selected in the list. The INDEX formula in cell A1 uses this number to display the item's name.

Combo box example

Type the following information, and then click OK:

To put a number value in cell G1 (depending on which item is selected in the list), type G1 in the  Cell link  box.  

Note:  The INDEX formula uses the value in G1 to return the correct list item.

In the  Drop down lines  box, type 10. This entry determines how many items will be displayed before you have to use a scroll bar to view the other items.

Note:  The  3-D shading  check box is optional. It adds a three-dimensional look to the drop-down or combo box.

The drop-down box or combo box should display the list of items. To use the drop-down box or combo box, click any cell so that the object is not selected. When you click an item in the drop-down box or combo box, cell G1 is updated to a number that indicates the position in the list of the item selected. The INDEX formula in cell A1 uses this number to display the item's name.

Spin button example

Click the worksheet location where you want the upper-left corner of the spin button to appear, and then drag the spin button to where you want the lower-right corner of the spin button to be. In this example, create a spin button that covers cells B2: B3.

In the  Current value  box, type 1. This value initializes the spin button so that the INDEX formula will point to the first item in the list.

In the  Minimum value  box, type 1. This value restricts the top of the spin button to the first item in the list.

In the  Maximum value  box, type 20. This number specifies the maximum number of entries in the list.

In the  Incremental change  box, type 1. This value controls how much the spin button control increments the current value.

Click any cell so that the spin button is not selected. When you click the up control or down control on the spin button, cell G1 is updated to a number that indicates the current value of the spin button plus or minus the incremental change of the spin button. This number then updates the INDEX formula in cell A1 to show the next or previous item. The spin button value will not change if the current value is 1 and you click the down control, or if the current value is 20 and you click the up control.

Scroll bar example

In the  Current value  box, type 1. This value initializes the scroll bar so that the INDEX formula will point to the first item in the list.

In the  Minimum value  box, type 1. This value restricts the top of the scroll bar to the first item in the list.

In the  Incremental change  box, type 1. This value controls how many numbers the scroll bar control increments the current value.

In the  Page change  box, type 5. This value controls how much the current value will be incremented if you click inside the scroll bar on either side of the scroll box).

Note:  The  3-D shading  check box is optional. It adds a three-dimensional look to the scroll bar.

Click any cell so that the scroll bar is not selected. When you click the up or down control on the scroll bar, cell G1 is updated to a number that indicates the current value of the scroll bar plus or minus the incremental change of the scroll bar. This number is used in the INDEX formula in cell A1 to show the item next to or before the current item. You can also drag the scroll box to change the value or click in the scroll bar on either side of the scroll box to increment it by 5 (the Page change value). The scroll bar will not change if the current value is 1 and you click the down control, or if the current value is 20 and you click the up control.

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5000-D1 Federal Worksheet (for all except non-residents)

For best results, download and open this form in Adobe Reader . See General information for details.

You can view this form in:

• PDF 5000-d1-22e.pdf
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Last update: 2023-01-24

Previous-year versions are also available.

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