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i1040x
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Department of the Treasury
Internal Revenue Service

2023 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). The CTC and ODC are nonrefundable
credits. The ACTC is a refundable credit.
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 2023 return.
If you apply for an ITIN on or before the due date of your 2023
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 $1,600. you can’t use the child to claim the CTC or ACTC on either your orig-
inal or an amended 2023 return. The required SSN is one that is valid
for employment and is issued before the due date of your 2023 return
Reminders (including extensions).
Delayed refund for returns claiming ACTC. The IRS can’t issue If your qualifying child was born and died in 2023 and you do not
refunds before mid-February 2024 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 2023 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 2023 return (including exten-
defined as needed. sions), you can’t use that dependent to claim the ODC on either your
original or an amended 2023 return.
If you apply for an ITIN or ATIN for the dependent on or before
General Instructions the due date of your 2023 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
Improper Claims
If you, or your spouse if filing jointly, do not have an SSN or ITIN
If you erroneously claim the CTC, ACTC, or ODC and it is later de-
issued on or before the due date of your 2023 return (including exten-
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
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of these credits for 2 years even if you are otherwise eligible to do so. Example 2. Your sibling’s 10-year-old child lives in Mexico and
If it is determined that your error was due to fraud, you will not be al- qualifies as your dependent. The child is not a U.S. citizen, U.S. na-
lowed to claim any of these credits for 10 years. You may also have to tional, or U.S. resident alien. You can’t use the child to claim the
pay penalties. ODC.
Form 8862 may be required. If your CTC (refundable or nonrefund- For each dependent for whom you are claiming the ODC, you must
able depending on the tax year), ACTC, or ODC for a year after 2015 check the “Credit for other dependents” box in column (4) of the De-
was denied or reduced for any reason other than a math or clerical er- pendents section on page 1 of Form 1040, 1040-SR, or 1040-NR for
ror, you must attach Form 8862 to your tax return to claim the CTC, the dependent.
ACTC, or ODC unless an exception applies. See Form 8862, Informa-
tion To Claim Certain Credits After Disallowance, and its instructions You can’t use the same child to claim the credits under
for more information, including whether an exception applies. Credits for Qualifying Children and the ODC.
CAUTION!
Effect of Credit on Welfare Benefits
Adopted child. An adopted child is always treated as your own child.
Any refund you receive as a result of taking the ACTC can’t be coun- An adopted child includes a child lawfully placed with you for legal
ted as income when determining if you or anyone else is eligible for adoption.
benefits or assistance, or how much you or anyone else can receive,
If you are a U.S. citizen or U.S. national and your adopted child
under any federal program or under any state or local program fi-
lived with you all year as a member of your household in 2023, that
nanced in whole or in part with federal funds. These programs include
child meets condition (3), earlier, to be a qualifying person for the
Temporary Assistance for Needy Families (TANF), Medicaid, Supple-
ODC.
mental Security Income (SSI), and Supplemental Nutrition Assistance
Program (formerly food stamps). In addition, when determining eligi- Limits on the CTC and ODC
bility, the refund can’t be counted as a resource for at least 12 months The maximum credit amount of your CTC and ODC may be reduced
after you receive it. Check with your local benefits coordinator to find if either (1) or (2) applies.
out if your refund will affect your benefits.
1. The amount on line 18 of your Form 1040, 1040-SR, or
Credits for Qualifying Children 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 2023, 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 2. Your modified adjusted gross income (AGI) is more than the
1040. amount shown below for your filing status.
Example 1. Your child turned 17 on December 30, 2023, 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 Modified AGI. For purposes of the CTC and ODC, your modified
was not under age 17 at the end of 2023. 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.
Part I — Child Tax Credit and Credit
An adopted child includes a child lawfully placed with you for legal
adoption. for Other Dependents (All Filers)
If your child is age 17 or older at the end of 2023, 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 You can’t check both the child tax credit box and the credit
conditions. for other dependents box for the same person.
CAUTION!
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
Line 6
Qualifies as Your Dependent in the Instructions for Form 1040.
Add the number of boxes checked under “Credit for other dependents”
2. The person can’t be used by you to claim the CTC or ACTC. in column (4) of the Dependents section on Form 1040, 1040-SR, or
See Credits for Qualifying Children, earlier. 1040-NR and enter the result on line 6.
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 adop-
ted child, see Adopted child, later.

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You can’t check both the child tax credit box and the credit Generally, you were a bona fide resident of Puerto Rico if, during
for other dependents box for the same person. 2023, you:
CAUTION!
• Met the presence test,
• Did not have a tax home outside of Puerto Rico, and
Line 13 • Did not have a closer connection to the United States or to a for-
Enter the amount from Credit Limit Worksheet A. eign country than you have to Puerto Rico.
When completing Credit Limit Worksheet A, you may be instruc- For more information on bona fide resident status, see Pub. 570.
ted to complete Credit Limit Worksheet B if you meet certain condi-
tions. Complete Credit Limit Worksheet B only if you meet all of the Line 15
following. Check this box if you do not want to claim the additional child tax
1. You are claiming one or more of the following credits. credit. If you check this box, skip Parts II-A and II-B. And enter -0-
a. Mortgage interest credit, Form 8396. on line 27.
b. Adoption credit, Form 8839. Line 18a
c. Residential clean energy credit, Form 5695, Part I.
If you have net earnings from self-employment and you use either op-
d. District of Columbia first-time homebuyer credit, Form 8859.
tional method to figure those net earnings, use the Earned Income
2. You are not filing Form 2555. Worksheet, later, to figure the amount to enter on line 18a; otherwise,
3. Line 4 of Schedule 8812 is more than zero. all other taxpayers can use the Earned Income Chart, later, to figure
the amount to enter on line 18a.
Part II-A—Additional Child Tax Credit
Income excluded under a tax treaty is also excluded from
for All Filers the computation of earned income on line 18a.
CAUTION!
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 Line 18b
Form 1040, 1040-SR, or 1040-NR through line 27 (also
Enter on line 18b the total amount of nontaxable combat pay that you
complete Schedule 3, line 11) before completing Part II-A.
(and your spouse if filing jointly) received in 2023. This amount will
If you file Form 2555, you cannot claim the additional child be reported either on line 1i of Form 1040, or 1040-SR, or should be
tax credit. shown in Form W-2, box 12, with code Q.
CAUTION!
Part II-B—Certain Filers Who Have
Bona Fide Residents of Puerto Rico Three or More Qualifying Children
If you were a bona fide resident of Puerto Rico, you may be eligible to
and Bona Fide Residents of Puerto
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 Rico
Tax Return (Including the Additional Child Tax Credit for Bona Fide
Residents of Puerto Rico), instead of Form 1040 or 1040-SR and Line 21
Schedule 8812 if you aren’t required to file Form 1040 or 1040-SR. If you are completing Part II-B and your employer withheld or you
To determine your ACTC on Schedule 8812, complete Part II-A paid Additional Medicare Tax or tier 1 RRTA tax, use the Additional
and II-B as follows. On line 18a, include only earned income you re- Medicare Tax and RRTA Tax Worksheet, later, to figure the amount to
ported on Form 1040 or 1040-SR. Don’t include income earned in Pu- enter on line 21.
erto Rico, which you exclude from U.S. tax as a bona fide resident of Withheld social security, Medicare, and Additional Medi-
Puerto Rico. On line 21, include all your withheld social security, TIP care taxes should be shown on Form(s) W-2, boxes 4 and 6,
Medicare, and Additional Medicare taxes, including those taxes with- and Puerto Rico Form(s) 499R-2/W-2PR, boxes 21 and 23.
held by Puerto Rican employers that are shown on Puerto Rico
Form(s) 499R-2/W-2PR.

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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 17 with the required social security number: ____ × $1,600. Enter the                                                                   
                                                                                                                                                                           2.
   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 $4,800 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 the 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.

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Page 9 of 9            Fileid: … 040sch8812/2023/a/xml/cycle05/source                                                                                                14:00 - 6-Dec-2023

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 2023) .          . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   12.  
13. Enter one-half of Tier 1 Medicare tax (one-half of Forms CT-2, line 2, for all 4 quarters of 2023) .             . . . . . . . . . . . . . . . . . . . . . . . . . .   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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