U.S. Individual Income Tax Return Forms

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2025

Instructions for
Schedule 8812 (Form 1040)
Credits for Qualifying Children and Other Dependents
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments
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.

What’s New

CTC amount increased. The maximum amount of CTC for
each qualifying child increased to $2,200.

Reminders
ACTC amount. The maximum amount of ACTC for each
qualifying child is $1,700.
Delayed refund for returns claiming ACTC. The IRS can’t
issue refunds before mid-February 2026 for returns that properly
claim ACTC. This time frame applies to the entire refund, not just
the portion associated with ACTC.
Abbreviations. 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
Purpose of Form

Use Schedule 8812 (Form 1040) to figure your child tax credit
(CTC), credit for other dependents (ODC), and additional child
tax credit (ACTC).

Taxpayer Identification Number
Requirements
SSN Required by Due Date of Your Return To
Claim the CTC and ACTC

If you do not have an SSN issued before the due date of your
2025 return (including extensions), you can’t claim the CTC or

Oct 2, 2025

Qualifying child required to have an SSN. If you have a
qualifying child who does not have the required SSN, you can’t
use the child to claim the CTC or ACTC on either your original or
an amended 2025 return.
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 2025 return (including extensions),
you may be able to claim the ODC for that child. See Credit for
Other Dependents (ODC), later.
SSN. The required SSN is one that is valid for employment and
that is issued by the Social Security Administration before the
due date of your 2025 return (including extensions).
Death or birth of child. If your qualifying child was born and
died in 2025 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.

TIN Required by Due Date of Your Return To
Claim the ODC

If you, or your spouse if filing jointly, do not have an SSN or ITIN
issued on or before the due date of your 2025 return (including
extensions), you can’t claim the ODC on either your original or
an amended 2025 return.
If you apply for an ITIN on or before the due date of your 2025
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.

Dependent required to have a TIN. If you have a dependent
who does not have an SSN, ITIN, or ATIN issued on or before
the due date of your 2025 return (including extensions), you can’t
use that dependent to claim the ODC on either your original or
an amended 2025 return.
If you apply for an ITIN or ATIN for the dependent on or before
the due date of your 2025 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. See How to
appeal the disallowance period in the Instructions for Form 8862,
Information To Claim Certain Credits After Disallowance, for

Instructions for Schedule 8812 (Form 1040) (2025) Catalog Number 59790P
Department of the Treasury Internal Revenue Service www.irs.gov

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Social security number required to claim the child tax credit (CTC) and additional child tax credit (ACTC). Beginning in
tax year 2025, you, or your spouse if filing jointly, must have a
social security number to claim the CTC or ACTC.

ACTC on either your original or an amended 2025 return. If you
are filing a joint return, only one spouse is required to have an
SSN issued by the due date of your return in order to be eligible
for the CTC and ACTC. The other spouse may have an ITIN, but
it must have been issued on or before the due date of the return.

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more information about what to do if you disagree with our
determination that you can’t claim the credit for 2 or 10 years.

U.S. national, or U.S. resident alien. You can’t use the child to
claim the ODC.

Form 8862 may be required.

For each dependent for whom you are claiming the ODC, you
must check the “Credit for other dependents” box in row (7) of
the Dependents section on page 1 of Form 1040 or 1040-SR
(row (6) on Form 1040-NR) for the dependent.

If your CTC, 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 and
its instructions for more information, including whether an
exception applies.

Effect of Credit on Welfare Benefits

Any refund you receive as a result of taking the ACTC can’t 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
can’t 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.

Example 1. Your child turned 17 on December 30, 2025, and
is a citizen of the United States and claimed as a dependent on
your return. You can’t use the child to claim the CTC or ACTC
because the child was not under age 17 at the end of 2025.
For each qualifying child for whom you are claiming the CTC
or ACTC, you must check the “Child tax credit” box in row (7) of
the Dependents section on page 1 of Form 1040 or 1040-SR
(row (6) on Form 1040-NR) for the child.

Adopted child.

An adopted child is always treated as your own child. An
adopted child includes a child lawfully placed with you for legal
adoption.
If your child is age 17 or older at the end of 2025, see

TIP Credit for Other Dependents (ODC) next.

Credit for Other Dependents (ODC)

The ODC is for individuals with a dependent who meets the
following conditions.
1. 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.
2. The person can’t be used by you to claim the CTC or
ACTC. See Credits for Qualifying Children, earlier.
3. 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.
4. The person has an SSN, ITIN, or ATIN issued on or
before the due date of your return (including extensions). See
Dependent required to have a TIN, earlier.
Example 2. Your sibling’s 10-year-old child lives in Mexico
and qualifies as your dependent. The child is not a U.S. citizen,

2

CAUTION

Adopted child.

An adopted child is always treated as your own child. An
adopted child includes a child lawfully placed with you for legal
adoption.
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
2025, 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.
1. 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.
2. 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

Modified AGI.

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
Line 4

Add the number of “Child tax credit” boxes checked in row (7) of
the Dependents section on Form 1040 or 1040-SR (row (6) on
Form 1040-NR) and enter the result on line 4.

!

You can’t check both the child tax credit box and the
credit for other dependents box for the same person.

CAUTION

Line 6

Add the number of “Credit for other dependents” boxes checked
in row (7) of the Dependents section on Form 1040 or 1040-SR
(row (6) on Form 1040-NR) and enter the result on line 6.

!

You can’t check both the child tax credit box and the
credit for other dependents box for the same person.

CAUTION

Line 13

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

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DRAFT

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 2025, and meet all the conditions in
Steps 1 through 3 under Who Qualifies as Your Dependent in the
Instructions for Form 1040.

!

You can’t use the same child to claim the credits under
Credits for Qualifying Children and the ODC.

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certain conditions. Complete Credit Limit Worksheet B only if
you meet all of the following.
1. You are claiming one or more of the following credits.
a. Mortgage interest credit, Form 8396.
b. Adoption credit, Form 8839.
c. Residential clean energy credit, Form 5695, Part I.
d. District of Columbia first-time homebuyer credit, Form
8859.
2. You are not filing Form 2555.
3. Line 4 of Schedule 8812 is more than zero.

Part II-A—Additional Child Tax Credit
for All Filers
If the amount on line 12 is more than line 14, you may be

TIP able to take the additional child tax credit. Complete your

Form 1040, or Form 1040-SR through line 27a (or Form
1040-NR through line 26). Also, complete Schedule 3, (Form
1040) line 11, before completing Part II-A.

!

If you file Form 2555, you cannot claim the additional
child tax credit.

CAUTION

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 2025, you:

foreign country than you have to Puerto Rico.

For more information on bona fide resident status, see Pub.
570.

Line 15

Line 15 has been reserved for future use

Line 18a

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.

!

Income excluded under a tax treaty is also excluded
from the computation of earned income on line 18a.

CAUTION

Line 18b

Enter on line 18b the total amount of nontaxable combat pay that
you (and your spouse if filing jointly) received in 2025. 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
Line 21

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.
Withheld social security, Medicare, and Additional

TIP Medicare taxes should be shown on Form(s) W-2, boxes

4 and 6, and Puerto Rico Form(s) 499R-2/W-2PR, boxes
21 and 23.

3

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Bona Fide Residents of Puerto Rico

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.

• 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

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Credit Limit Worksheet A

Keep for Your Records

1.

Enter the amount from line 18 of your Form 1040, 1040–SR, or 1040–NR.

..............

1.

2.

Add the following amounts (if applicable) from:

2.
Subtract line 2 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

Schedule 3, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule 3, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

+
+

Schedule 3, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

+

Schedule 3, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

+

Schedule 3, line 5b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

+

Schedule 3, line 6d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

+

Schedule 3, line 6f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

+

Schedule 3, line 6l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

+

Schedule 3, line 6m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

+

Enter the total.

3.

4.
5.

4

a. Mortgage interest credit, Form 8396.
b. Adoption credit, Form 8839.
c. Residential clean energy credit, Form 5695, Part I.
d. District of Columbia first-time homebuyer credit, Form
8859.
2. You are not filing Form 2555.
3. Line 4 of Schedule 8812 is more than zero.
If you are not completing Credit Limit Worksheet B, enter -0-; otherwise, enter the amount
from Credit Limit Worksheet B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 4 from line 3. Enter here and on Schedule 8812, line 13. . . . . . . . . . . . . . . . . . .

DRAFT

DRAFT

Complete Credit Limit Worksheet B only if you meet all the following.
1. You are claiming one or more of the following credits.

4.
5.

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Credit Limit Worksheet B
Before you begin:

Keep for Your Records

Complete the Earned Income Worksheet, later, in these instructions.
1040 and 1040-SR filers. Complete line 27a; Schedule 2, lines 5, 6, and 13; and Schedule 3,
line 11 of your return if they apply to you.
1040-NR filers. Complete Schedule 2, lines 5, 6, and 13; 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.

1.

Enter the amount from Schedule 8812, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2.

Number of qualifying children under age 17 with the required social security number: ____ ×
2.
$1,700. Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TIP: The number of children you use for this line is the same as the
number of children you used for line 4 of Schedule 8812.

3.

Enter your earned income from line 7 of the Earned Income
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4.

Is the amount on line 3 more than $2,500? . . . . . . . . . . . . . . . . . . . . . . . . . 4.

Yes. Subtract $2,500 from the amount on line 3.
Enter the result.
5.

Multiply the amount on line 4 by 15% (0.15) and enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6.

On line 2 of this worksheet, is the amount $5,100 or more?

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DRAFT

No. Leave line 4 blank, enter -0- on line 5, and
go to line 6.

No. If you are a bona fide resident of Puerto Rico and line 5 above is
less than line 1 above, go to line 7. Otherwise, leave lines 7 through 10
blank, enter -0- on line 11, and go to line 12.
Yes. If line 5 above is equal to or more than line 1 above, leave lines 7
through 10 blank, enter -0- on line 11, and go to line 12. Otherwise, go
to line 7.
7.

*If your employer withheld or you paid Additional Medicare Tax or Tier 1
RRTA taxes, use the Additional Medicare Tax and RRTA Tax Worksheet
to figure the amount to enter; otherwise enter the following
amounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

• Social security tax withheld from Form(s) W-2, box 4,

and Puerto Rico Form(s) 499R-2/W-2PR, box 21, and

• Medicare tax withheld from Form(s) W-2, box 6, and

8.

9.

Puerto Rico Form(s) 499R-2/W-2PR, box 23.
*Enter the total of any amounts from —
• Schedule 1, line 15;
. . . . . . . . . . . 8.
• Schedule 2, line 5;
• Schedule 2, line 6; and
• Schedule 2, line 13.
Add lines 7 and 8. Enter the total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

5

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Credit Limit Worksheet B—Continued
10.

1040 and 1040-SR filers. Enter the total of the
amounts from Form 1040 or 1040-SR, line 27a, and
Schedule 3, line 11.
1040-NR filers. Enter the amount from Schedule 3,
line 11.

. . . . . . . . . . . 10.

11.

Subtract line 10 from line 9. If the result is zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . 11.

12.

Enter the larger of line 5 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

13.

Enter the smaller of line 2 or line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.

14.

Is the amount on line 13 of this worksheet more than the amount on
line 1?
No. Subtract line 13 from line 1. Enter the result.
Yes. Enter -0-.

. . . . . . . . . . . . . . 14.

15.

Enter the total of the amounts from —
• Schedule 3, line 5a;
• Schedule 3, line 6c;
• Schedule 3, line 6g; and
• Schedule 3, line 6h.

. . . . . . . . . . . . . . 15.

* If married filing jointly, include your spouse’s amounts with yours when completing lines 7 and 8.

6

Enter this amount on
line 4 of Credit Limit
Worksheet A.

DRAFT

DRAFT

Next, figure the amount of any of the following credits that you are
claiming.
• Mortgage interest credit, Form 8396.
• Adoption credit, Form 8839.
• Residential clean energy credit, Form 5695, Part I.
• District of Columbia first-time homebuyer credit, Form 8859.
Then, go to line 15.

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Earned Income Chart — Line 18a
IF you...

AND you...

THEN enter on line 18a...

have net earnings
from
self-employment

use either optional
method to figure those
net earnings,

the amount figured using the Earned Income Worksheet next (even if
you are also taking the EIC).

are taking the EIC
on Form 1040 or
1040-SR, line 27a,

completed Worksheet B,
relating to the EIC, in
your Instructions for
Form 1040,

your earned income from Worksheet B (in your Instructions for Form
1040), line 4b, plus all of your nontaxable combat pay if you did not
elect to include it in earned income for the EIC. If you were a member
of the clergy, subtract (a) the rental value of a home or the nontaxable
portion of an allowance for a home furnished to you (including
payments for utilities), and (b) the value of meals and lodging provided
to you, your spouse, and your dependents for your employer’s
convenience.

the amount figured using the Earned Income Worksheet next.

DRAFT

DRAFT

did not complete
your earned income from Step 5 of the EIC instructions in your tax
Worksheet B, relating to return instructions, plus all of your nontaxable combat pay if you did
the EIC, in your
not elect to include it in earned income for the EIC.
Instructions for Form
1040,

are not taking the
EIC

7

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Earned Income Worksheet

Keep for Your Records

Before you begin:
Use this worksheet only if you were sent here from Credit Limit Worksheet B, earlier, or the instructions for line
18a.
Disregard community property laws when figuring the amounts to enter on this worksheet.
If married filing jointly, include your spouse’s amounts with yours when completing this worksheet.

a. Enter the amount from line 1z of Form 1040, 1040-SR, or 1040-NR . . . . . . .
1a.
b. Enter the amount of any nontaxable combat pay received. Also enter this
amount on Schedule 8812, line 18b. This amount will be reported either on
line 1i of Form 1040 or 1040-SR, or should be shown in Form(s) W-2,
box 12, with code Q . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b.
Next, if you are filing Schedule C, F, or SE, or you received a Schedule K-1
(Form 1065), go to line 2a. Otherwise, skip lines 2a through 2e and go to
line 3.
2. a. Enter any statutory employee income reported on line 1 of
Schedule C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a.
b. Enter any net profit or (loss) from Schedule C, line 31, and Schedule K-1
(Form 1065), box 14, code A (other than farming). Reduce any
Schedule K-1 amounts as described in the instructions for completing
Schedule SE in the Partner’s Instructions for Schedule K-1. Do not include
on this line any statutory employee income or any other amounts exempt
from self-employment tax. Options and commodities dealers must add any
gain or subtract any loss (in the normal course of dealing in or trading
section 1256 contracts) from section 1256 contracts or related
property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2b.
c. Enter any net farm profit or (loss) from Schedule F, line 34, and from farm
partnerships, Schedule K-1 (Form 1065), box 14, code A*. Reduce any
Schedule K-1 amounts as described in the instructions for completing
Schedule SE in the Partner’s Instructions for Schedule K-1. Do not include
on this line any amounts exempt from self-employment tax . . . . . . . . . . . . . . . 2c.
d. If you used the farm optional method to figure net earnings from
self-employment, enter the amount from Schedule SE, line 15. Otherwise,
skip this line and enter on line 2e the amount from line 2c . . . . . . . . . . . . . . . . 2d.
e. If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a
(loss), enter the (loss) from line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2e.
3. Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the
rest of this worksheet. Instead, enter -0- on line 3 of Credit Limit Worksheet B or
line 18a of Schedule 8812, whichever applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Enter the Medicaid waiver payment amounts excluded from income on
Schedule 1 (Form 1040), line 8s, unless you choose to include these amounts in
earned income. See the instructions for Schedule 1, line 8s. If you and your
spouse both received Medicaid waiver payments during the year, you and your
spouse can make different choices about including the full amount of your
payments in earned income. Enter only the amount of the Medicaid waiver
payments that you or your spouse, if filing a joint return, do not want to include in
earned income. To include all nontaxable Medicaid waiver payment amounts in
earned income, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Enter the amount from Schedule 1 (Form 1040), line 15 . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Subtract line 6 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
• If you were sent here from Credit Limit Worksheet B, enter this amount
on line 3 of that worksheet.
• If you were sent here from the instructions for line 18a, enter this amount
on line 18a of Schedule 8812.
*If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the
appropriate line(s) of Schedule SE. Put your name and social security number on Schedule SE and
attach it to your return.

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1.

TREASURY/IRS AND OMB USE ONLY DRAFT
Additional Medicare Tax and RRTA Tax Worksheet

Keep for Your Records

If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 21 of Schedule 8812 and
line 7 of Credit Limit Worksheet B.
Social security tax, Medicare tax, and Additional Medicare Tax on Wages.
1. Enter the social security tax withheld (Form(s) W-2, box 4, and Puerto Rico Form(s) 499R-2/W-2PR, box 21) . . . . . . . . . . . . . . . 1.
2. Enter the Medicare tax withheld (Form(s) W-2, box 6, and Puerto Rico Form(s) 499R-2/W-2PR, box 23). These boxes include any
Additional Medicare Tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter any amount from Form 8959, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Add lines 1, 2, and 3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. Enter the Additional Medicare Tax withheld (Form 8959, line 22)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
Additional Medicare Tax on Self-Employment Income.
7. Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) . . . . . . . . . . . . 7.
Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15).
Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Do not include amounts shown on Form CT-2 on line 3 for
Additional Medicare Tax or line 4 for Tier 2 tax.
8. Enter the Tier 1 tax (Form(s) W-2, box 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

11. Add lines 8, 9, and 10

DRAFT

DRAFT

9. Enter the Medicare tax (Form(s) W-2, box 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Do not use the same
amount from Form 8959, line 17, for both this line 10 and line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.

12. Enter one-half of Tier 1 tax (one-half of Forms CT-2, line 1, for all 4 quarters of 2025) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter one-half of Tier 1 Medicare tax (one-half of Forms CT-2, line 2, for all 4 quarters of 2025) . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form
8959, line 17). Do not use the same amount from Form 8959, line 17, for both this line 14 and line 10 . . . . . . . . . . . . . . . . . . . . 14.
15. Add lines 12, 13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
Line 21 Amount.
16. Add lines 6, 7, 11, and 15. Enter here and on line 21 of Schedule 8812 and, if applicable, line 7 of Credit Limit Worksheet
B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.

9