Userid: CPM          Schema:                    Leadpct: 100%   Pt. size: 9         Draft       Ok to Print
                                               i1040x
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2024 Instructions for Schedule 8812
                                               Use Schedule 8812 (Form 1040) to figure your child tax credit (CTC), credit for other depend-
Credits for                                    ents (ODC), and additional child tax credit (ACTC).

Qualifying 

Children and 

Other 

Dependents

Section references are to the Internal Revenue Code unless otherwise      sions), you can’t claim the CTC, ODC, or ACTC on either your origi-
noted.                                                                    nal or an amended 2024 return.
                                                                          If you apply for an ITIN on or before the due date of your 2024 
Future Developments                                                       return (including extensions) and the IRS issues you an ITIN as a re-
For  the  latest  information  about  developments  related  to  Schedule sult of the application, the IRS will consider your ITIN as issued on or 
8812 and its instructions, such as legislation enacted after they were    before the due date of your return.
published, go to IRS.gov/Schedule8812.
                                                                          Each Qualifying Child You Use for CTC or ACTC Must 
What’s New                                                                Have the Required SSN
ACTC amount increased.     The maximum amount of ACTC for each            If you have a qualifying child who does not have the required SSN, 
qualifying child increased to $1,700.                                     you can’t use the child to claim the CTC or ACTC on either your orig-
                                                                          inal or an amended 2024 return. The required SSN is one that is valid 
                                                                          for employment and is issued before the due date of your 2024 return 
Reminders                                                                 (including extensions).
Delayed  refund  for  returns  claiming  ACTC. The  IRS  can’t  issue     If your qualifying child was born and died in 2024 and you do not 
refunds  before  mid-February  2025  for  returns  that  properly  claim  have an SSN for the child, attach a copy of the child's birth certificate, 
ACTC. This time frame applies to the entire refund, not just the por-     death  certificate,  or  hospital  records.  The  document  must  show  the 
tion associated with ACTC.                                                child was born alive.
Abbreviations.   The following abbreviations will be used in these in-    If your qualifying child does not have the required SSN, but has 
structions when appropriate.                                              another type of taxpayer identification number issued on or before the 
• ACTC means additional child tax credit.                                 due date of your 2024 return (including extensions), you may be able 
• ATIN means adoption taxpayer identification number.                     to  claim  the  ODC  for  that  child.  See Credit  for  Other  Dependents 
• CTC means child tax credit.                                             (ODC), later.
• ITIN means individual taxpayer identification number.
• ODC means credit for other dependents.
                                                                          Each Dependent You Use for the ODC Must Have a 
• SSN means social security number.
• TIN means taxpayer  identification number. A  TIN  may  be  an          TIN by the Due Date of Your Return
ATIN, an ITIN, or an SSN.                                                 If you have a dependent who does not have an SSN, ITIN, or ATIN 
Other abbreviations may be used in these instructions and will be         issued on or before the due date of your 2024 return (including exten-
defined as needed.                                                        sions), you can’t use that dependent to claim the ODC on either your 
                                                                          original or an amended 2024 return.
                                                                          If you apply for an ITIN or ATIN for the dependent on or before 
General Instructions                                                      the due date of your 2024 return (including extensions) and the IRS 
Taxpayer Identification Number                                            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 
Requirements                                                              return.
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 2024 return (including exten-
                                      Instructions for Schedule CTC (Form 1040) (2024)  Catalog Number 59790P
Nov 14, 2024                          Department of the Treasury  Internal Revenue Service  www.irs.gov

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Improper Claims                                                                1. The person is claimed as a dependent on your return. To deter-
                                                                               mine if an individual is your dependent begin with Step 1 under Who 
If you erroneously claim the CTC, ACTC, or ODC and it is later de-
                                                                               Qualifies as Your Dependent in the Instructions for Form 1040.
termined 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              2. The person can’t be used by you to claim the CTC or ACTC. 
of these credits for 2 years even if you are otherwise eligible to do so.      See Credits for Qualifying Children, earlier.
If it is determined that your error was due to fraud, you will not be al-      3. The person was a U.S. citizen, U.S. national, or U.S. resident 
lowed to claim any of these credits for 10 years. You may also have to         alien. For more information, see Pub. 519. If the person is your adop-
pay penalties. See How to appeal the disallowance period in the In-            ted child, see Adopted child, later.
structions for Form 8862, Information To Claim Certain Credits After 
Disallowance, for more information about what to do if you disagree            Example 2.     Your sibling’s 10-year-old child lives in Mexico and 
with  our  determination  that  you  can’t  claim  the  credit  for  2  or  10 qualifies as your dependent. The child is not a U.S. citizen, U.S. na-
years.                                                                         tional,  or  U.S.  resident  alien.  You  can’t  use  the  child  to  claim  the 
                                                                               ODC.
Form 8862 may be required. If your CTC (refundable or nonrefund-
able depending on the tax year), ACTC, or ODC for a year after 2015            For each dependent for whom you are claiming the ODC, you must 
was denied or reduced for any reason other than a math or clerical er-         check the “Credit for other dependents” box in column (4) of the De-
ror, you must attach Form 8862 to your tax return to claim the CTC,            pendents section on page 1 of Form 1040, 1040-SR, or 1040-NR for 
ACTC, or ODC unless an exception applies. See Form 8862 and its                the dependent.
instructions for more information, including whether an exception ap-                   You  can’t  use  the  same  child  to  claim  the  credits  under 
plies.                                                                                  Credits for Qualifying Children and the ODC.
                                                                               CAUTION!
Effect of Credit on Welfare Benefits
Any refund you receive as a result of taking the ACTC can’t be coun-           Adopted child. An adopted child is always treated as your own child. 
ted as income when determining if you or anyone else is eligible for           An adopted child includes a child lawfully placed with you for legal 
benefits or assistance, or how much you or anyone else can receive,            adoption.
under  any  federal  program  or  under  any  state  or  local  program  fi-   If you are a U.S. citizen or U.S. national and your adopted child 
nanced in whole or in part with federal funds. These programs include          lived with you all year as a member of your household in 2024, that 
Temporary Assistance for Needy Families (TANF), Medicaid, Supple-              child  meets  condition  (3),  earlier,  to  be  a  qualifying  person  for  the 
mental Security Income (SSI), and Supplemental Nutrition Assistance            ODC.
Program (formerly food stamps). In addition, when determining eligi-
bility, the refund can’t be counted as a resource for at least 12 months       Limits on the CTC and ODC
after you receive it. Check with your local benefits coordinator to find       The maximum credit amount of your CTC and ODC may be reduced 
out if your refund will affect your benefits.                                  if either (1) or (2) applies.
Credits for Qualifying Children                                                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 
The CTC and ACTC are credits for individuals who claim a child as a            take either credit because there is no tax to reduce. But you may be 
dependent if the child meets certain conditions. To claim a child for          able to take the ACTC if you are claiming the CTC (you cannot take 
the CTC and ACTC, the child must be your dependent, under age 17               the ACTC if you are only claiming the ODC). See Part II-A Addition-
at the end of 2024, and meet all the conditions in Steps 1 through 3           al Child Tax Credit for All Filers, later.
under  Who Qualifies as Your Dependent in the Instructions for Form 
1040.                                                                          2. Your modified adjusted gross income (AGI) is more than the 
                                                                               amount shown below for your filing status.
 Example 1.    Your child turned 17 on December 30, 2024, and is a             •   Married filing jointly –$400,000
citizen of the United States and claimed as a dependent on your return.        •   All other filing statuses –$200,000
You can’t use the child to claim the CTC or ACTC because the child 
was not under age 17 at the end of 2024.                                       Modified  AGI. For  purposes  of  the  CTC  and  ODC,  your  modified 
                                                                               AGI is the amount on line 3 of Schedule 8812.
 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, 1040-SR, or 1040-NR 
for the child.                                                                 Specific Instructions
Adopted child. An adopted child is always treated as your own child. 
An adopted child includes a child lawfully placed with you for legal           Part I — Child Tax Credit and Credit 
adoption.                                                                      for Other Dependents (All Filers)
          If your child is age 17 or older at the end of 2024, see Cred-
                                                                               Line 4
TIP       it for Other Dependents (ODC) next.
                                                                               Add the number of boxes checked under “Child tax credit” in column 
                                                                               (4) of the Dependents section on Form 1040, 1040-SR, or 1040-NR 
Credit for Other Dependents (ODC)                                              and enter the result on line 4.
The ODC is for individuals with a dependent who meets the following 
conditions.

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        You can’t check both the child tax credit box and the credit         erto Rico, which you exclude from U.S. tax as a bona fide resident of 
        for other dependents box for the same person.                        Puerto  Rico.  On  line  21,  include  all  your  withheld  social  security, 
CAUTION!
                                                                             Medicare, and Additional Medicare taxes, including those taxes with-
                                                                             held  by  Puerto  Rican  employers  that  are  shown  on  Puerto  Rico 
Line 6                                                                       Form(s) 499R-2/W-2PR.
Add the number of boxes checked under “Credit for other dependents” 
                                                                             Generally, you were a bona fide resident of Puerto Rico if, during 
in column (4) of the Dependents section on Form 1040, 1040-SR, or 
                                                                             2024, you:
1040-NR and enter the result on line 6.
                                                                             • Met the presence test,
        You can’t check both the child tax credit box and the credit         • Did not have a tax home outside of Puerto Rico, and
        for other dependents box for the same person.                        • Did not have a closer connection to the United States or to a for-
CAUTION!
                                                                             eign country than you have to Puerto Rico.
Line 13                                                                      For more information on bona fide resident status, see Pub. 570.
Enter the amount from Credit Limit Worksheet A.                              Line 15
 When completing Credit Limit Worksheet A, you may be instruc-               Check this box if you do not want to claim the additional child tax 
ted to complete Credit Limit Worksheet B if you meet certain condi-          credit. If you check this box, skip Parts II-A and II-B, and enter -0- on 
tions. Complete Credit Limit Worksheet B only if you meet all of the         line 27.
following.
                                                                             Line 18a
 1. You are claiming one or more of the following credits.
                                                                             If you have net earnings from self-employment and you use either op-
 a. Mortgage interest credit, Form 8396.                                     tional  method  to  figure  those  net  earnings,  use  the Earned  Income 
 b. Adoption credit, Form 8839.                                              Worksheet, later, to figure the amount to enter on line 18a; otherwise, 
 c. Residential clean energy credit, Form 5695, Part I.                      all other taxpayers can use the Earned Income Chart, later, to figure 
 d. District of Columbia first-time homebuyer credit, Form 8859.             the amount to enter on line 18a.
 2. You are not filing Form 2555.
                                                                                     Income  excluded  under  a  tax  treaty  is  also  excluded  from 
 3. Line 4 of Schedule 8812 is more than zero.                                       the computation of earned income on line 18a.
                                                                             CAUTION!
Part II-A—Additional Child Tax Credit 
                                                                             Line 18b
for All Filers
                                                                             Enter on line 18b the total amount of nontaxable combat pay that you 
        If the amount on line 12 is more than line 14, you may be            (and your spouse if filing jointly) received in 2024. This amount will 
TIP     able to take the additional child tax credit. Complete your          be reported either on line 1i of Form 1040, or 1040-SR, or should be 
        Form  1040,  1040-SR,  or  1040-NR  through  line  27  (also         shown in Form W-2, box 12, with code Q.
complete Schedule 3, line 11) before completing Part II-A.
                                                                             Part II-B—Certain Filers Who Have 
        If you file Form 2555, you cannot claim the additional child 
        tax credit.                                                          Three or More Qualifying Children 
CAUTION!
                                                                             and Bona Fide Residents of Puerto 
Bona Fide Residents of Puerto Rico                                           Rico
If you were a bona fide resident of Puerto Rico, you may be eligible to 
                                                                             Line 21
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              If you are completing Part II-B and your employer withheld or you 
Tax Return (Including the Additional Child Tax Credit for Bona Fide          paid Additional Medicare Tax or tier 1 RRTA tax, use the    Additional 
Residents  of  Puerto  Rico),  instead  of  Form  1040  or  1040-SR  and     Medicare Tax and RRTA Tax Worksheet, later, to figure the amount to 
Schedule 8812 if you aren’t required to file Form 1040 or 1040-SR.           enter on line 21.
 To determine your ACTC on Schedule 8812, complete Part II-A                         Withheld  social  security,  Medicare,  and  Additional  Medi-
and II-B as follows. On line 18a, include only earned income you re-         TIP     care taxes should be shown on Form(s) W-2, boxes 4 and 6, 
ported on Form 1040 or 1040-SR. Don’t include income earned in Pu-                   and Puerto Rico Form(s) 499R-2/W-2PR, boxes 21 and 23.

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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:
    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.                                  2.   
 3. Subtract line 2 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.  
    Complete Credit Limit Worksheet B only if you meet all 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. 
 4. If you are not completing Credit Limit Worksheet B, enter -0-; otherwise, enter the amount from                                            4.
    Credit Limit Worksheet B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        
 5. Subtract line 4 from line 3. Enter here and on Schedule 8812, line 13. . . . . . . . . . . . . . . . . . . . . . .                         5.  

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Credit Limit Worksheet B                                                                                                     Keep for Your Records
Before you begin:   Complete the Earned Income Worksheet, later, in these instructions.
                    1040 and 1040-SR filers. Complete line 27; 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: ____ × $1,700. Enter                                                                 
                                                                                                                                                                         2.
   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.  
    No. Leave line 4 blank, enter -0- on line 5, and go 
   to line 6.
    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?
    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 line 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 
    Puerto Rico Form(s) 499R-2/W-2PR, box 23.
8. *Enter the total of any amounts from —
    • Schedule 1, line 15;
    • Schedule 2, line 5;                                          . . . . . . . . . . .                                 8.  
    • Schedule 2, line 6; and
    • Schedule 2, line 13.
9. Add lines 7 and 8. Enter the total  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             9.  

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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 27, 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.                     
    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.
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.          
                                                                                                                                                  Enter this amount on 
                                                                                                                                                  line 4 of Credit Limit 
                                                                                                                                                  Worksheet A.
* If married filing jointly, include your spouse’s amounts with yours when completing lines 7 and 8.

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Earned Income Chart — Line 18a

IF you...             AND you...               THEN enter on line 18a...
have net earnings     use either optional method  the amount figured using the Earned Income Worksheet next (even if you 
from self-employment  to figure those net earnings, are also taking the EIC).
are taking the EIC on  completed Worksheet B,  your earned income from Worksheet B (in your Instructions for Form 1040), 
Form 1040 or          relating to the EIC, in your  line 4b, plus all of your nontaxable combat pay if you did not elect to 
1040-SR, line 27,     Instructions for Form 1040, 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.
                      did not complete         your earned income from Step 5 of the EIC instructions in your tax return 
                      Worksheet B, relating to instructions, plus all of your nontaxable combat pay if you did not elect to 
                      the EIC, in your         include it in earned income for the EIC.
                      Instructions for Form 
                      1040,

                                               the amount figured using the Earned Income Worksheet next.

are not taking the EIC

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Earned Income Worksheet                                                                                                                         Keep for Your Records
Before you begin:
    Use this worksheet only if you were sent here from the 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.

 1. 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.

8

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

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.   
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. Add lines 8, 9, and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.  
12. Enter one-half of Tier 1 tax (one-half of Forms CT-2, line 1, for all 4 quarters of 2024) .          . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   12.  
13. Enter one-half of Tier 1 Medicare tax (one-half of Forms CT-2, line 2, for all 4 quarters of 2024) .             . . . . . . . . . . . . . . . . . . . . . . . . . .   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.  

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