Appendix Thirty-Eight

• Author: Brian C. Vertz and Mitchell E. Benson
• Pages: 646-658

Appendix Thirty-Eight Divorce Taxation A-236

APPENDIX THIRTY-EIGHT

ΙΡΣ Φορµ 8812, Χρεδιτσ φορ Θυαλιφψινγ Χηιλδρεν ανδ Οτηερ ∆επενδεντσ

2021 Instructions for Schedule 8812

Credits for

Qualifying

Children and

Other

Dependents

Use Schedule 8812 (Form 1040) to figure your child tax credits, to report advance child tax

credit payments you received in 2021, and to figure any additional tax owed if you received ex-

cess advance child tax credit payments during 2021. For taxpayers meeting certain residency re-

quirements, these credits are a refundable child tax credit (RCTC) and a nonrefundable credit

for other dependents (ODC). For other taxpayers, these credits are a nonrefundable child tax

credit (NCTC), the ODC, and a refundable additional child tax credit (ACTC).

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

Schedule 8812 (Form 1040). The Schedule 8812 (Form 1040) and its

instructions have been revised to be the single source for figuring and

reporting the child tax credits and credit for other dependents. The in-

structions now include all applicable worksheets for figuring these

credits. As a result, Pub. 972 will not be revised. For prior year ver-

sions of Pub. 972 go to IRS.gov/Pub972.

Enhanced child tax credit. For 2021, the child tax credit applies to

qualifying children who have not attained age 18 by the end of 2021.

Also, the initial amount of the child tax credit is increased to $3,600

for each qualifying child who has not attained age 6 by the end of

2021 and $3,000 for each other qualifying child who has not attained

age 18 by the end of 2021. The credit for other dependents has not

been enhanced.

Simplified refundable child tax credit. If you meet certain residen-

cy requirements, your child tax credit will be fully refundable even if

you received no income. If you do not meet the residency require-

ments, you will figure your child tax credit and additional child tax

credit in a manner similar to how these credits were figured in years

prior to 2021.

Letter 6419. If you received advance child tax credit payments dur-

ing 2021, you will receive Letter 6419. Keep this letter with your tax

records. You will use the information in this letter to figure your child

tax credit on your 2021 tax return or the amount of additional tax you

must report on Schedule 2 (Form 1040).

Additional tax on excess advance child tax credit payments. If

you received advance child tax credit payments during 2021 and the

credits you figure using Schedule 8812 are less than what you re-

ceived, you may owe an additional tax. Complete Schedule 8812 to

determine if you must report an additional tax on Schedule 2 (Form

1040).

Reminders

Delayed refund for returns claiming ACTC. The IRS cannot issue

refunds before mid-February 2022 for returns that properly claim

ACTC. This time frame applies to the entire refund, not just the por-

tion associated with ACTC.

Abbreviations. The following abbreviations will be used in these in-

structions when appropriate.

•ACTC means additional child tax credit.

•ATIN means adoption taxpayer identification number.

•ITIN means individual taxpayer identification number.

•NCTC means nonrefundable child tax credit.

•ODC means credit for other dependents.

•RCTC means refundable child tax credit.

•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

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

If you, or your spouse if filing jointly, do not have an SSN or ITIN

issued on or before the due date of your 2021 return (including exten-

sions), you cannot claim the RCTC, NCTC, ODC, or ACTC on either

your original or an amended 2021 return.

If you apply for an ITIN on or before the due date of your 2021

return (including extensions) and the IRS issues you an ITIN as a re-

sult of the application, the IRS will consider your ITIN as issued on or

before the due date of your return.

Each Qualifying Child You Use for RCTC, NCTC, or

ACTC Must Have the Required SSN

If you have a qualifying child who does not have the required SSN,

you cannot use the child to claim the RCTC, NCTC, or ACTC on ei-

ther your original or an amended 2021 return. The required SSN is

-1-

Jan 07, 2022 Cat. No. 59790P

APPENDIX THIRTY-EIGHT