U.S. · Schedule 8812 line 13
Schedule 8812 line 13, Credit Limit Worksheet A.
Your tax caps the child tax credit. Here is how worksheet line 5 gets there.
Schedule 8812 line 13 is the amount from line 5 of Credit Limit Worksheet A in the instructions. The worksheet starts with Form 1040 line 18, subtracts certain other credits from Schedule 3, and subtracts a line 4 amount (zero unless Credit Limit Worksheet B applies). Line 14 then takes the smaller of line 12 or line 13 as your child tax credit and credit for other dependents.
Work out line 13
Result
Reference table
| Worksheet line | What it is |
|---|---|
| Line 1 | Amount from line 18 of Form 1040, 1040-SR or 1040-NR. |
| Line 2 | Total of the listed Schedule 3 credit lines, including lines 1 to 4, 5b, 6d and 6f. |
| Line 3 | Line 1 minus line 2. |
| Line 4 | Zero unless you complete Credit Limit Worksheet B; otherwise the Worksheet B amount. |
| Line 5 | Line 3 minus line 4. Enter here and on Schedule 8812 line 13. |
| Worksheet B | Only if you claim Form 8396, 8839, Form 5695 Part I or Form 8859 credits, do not file Form 2555, and line 4 of Schedule 8812 is more than zero. |
What line 13 does
Line 13 is a ceiling. Line 12 is the credit you would get before any tax limit, and line 14 is the smaller of line 12 and line 13. The instructions explain that the maximum credit may be reduced if the amount on Form 1040 line 18 is less than both credits; if it is zero you cannot take either credit because there is no tax to reduce, although you may still be able to take the additional child tax credit if you claim the child tax credit.
Credit Limit Worksheet A, step by step
Line 1 is Form 1040 line 18. Line 2 adds the Schedule 3 credits the worksheet lists (lines 1 through 4, 5b, 6d, 6f and the others printed in the instructions). Line 3 subtracts line 2 from line 1. Line 4 is -0- unless Worksheet B applies. Line 5 subtracts line 4 from line 3, and that figure is Schedule 8812 line 13.
When Worksheet B applies
Complete Credit Limit Worksheet B only if all three are true: you claim the mortgage interest credit (Form 8396), the adoption credit (Form 8839), the residential clean energy credit (Form 5695 Part I) or the District of Columbia first-time homebuyer credit (Form 8859); you do not file Form 2555; and line 4 of Schedule 8812 is more than zero. The worksheet ends by totaling the credits from Schedule 3 lines 5a, 6c, 6g and 6h.
Worked example
Form 1040 line 18 is $5,000 and other Schedule 3 credits total $1,000. Worksheet B does not apply. Line 3 is $4,000, so line 5 and Schedule 8812 line 13 are $4,000. If line 12 is $4,400, line 14 is $4,000, and line 16a leaves $400 that may be eligible for the additional child tax credit. Figures are illustrative.
Limits of this page
The calculator does the subtraction only. It does not total your Schedule 3 lines or complete Worksheet B for you. Read the worksheet in the current instructions for the exact list of lines, which can change from year to year.
Sources
- Instructions for Schedule 8812 (Form 1040) (2025): Line-by-line instructions, worksheets and limits. Read November 2, 2026.
- Schedule 8812 (Form 1040) (2025): The form itself, for exact line wording. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is Schedule 8812 line 13?
The amount from line 5 of Credit Limit Worksheet A, the limit set by your tax.
What goes on worksheet line 1?
The amount from line 18 of Form 1040, 1040-SR or 1040-NR.
When do I need Credit Limit Worksheet B?
Only when you claim certain credits (Forms 8396, 8839, 5695 Part I or 8859), do not file Form 2555, and line 4 of Schedule 8812 is more than zero.
What if line 13 is zero?
Line 14 then leaves no child tax credit or credit for other dependents, though you may still qualify for the additional child tax credit if you claim the child tax credit.
Which tax year is this?
The 2025 edition of Schedule 8812 and its instructions.
Not tax or legal advice
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