U.S. · Schedule 8812 line 5
Schedule 8812 line 5, $2,200 per child.
What line 5 is, what feeds it and where the number goes next.
Schedule 8812 line 5 is line 4, your number of qualifying children under age 17 with the required Social Security number, multiplied by $2,200. Two qualifying children make line 5 $4,400. It is only the starting amount: lines 9 to 12 then take away 5% of income over $200,000 ($400,000 if married filing jointly), and line 13 caps the result by your tax.
Work out line 5
Result
Reference table
| Line | What it does on the 2025 form |
|---|---|
| Line 4 | Number of qualifying children under age 17 with the required Social Security number. |
| Line 5 | Line 4 multiplied by $2,200. |
| Line 6 | Number of other dependents, each worth $500 on line 7. |
| Line 8 | Lines 5 and 7 added together. |
| Line 11 | 5% of the line 10 amount (income over $200,000, or $400,000 if married filing jointly, rounded up to a multiple of $1,000). |
| Line 16b | Line 4 children times $1,700, the cap on the additional child tax credit. |
Where line 4 comes from
The instructions for line 4 say to 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). A child counts only if the child is your dependent, under age 17 at the end of 2025, and meets the dependent tests. Their example: a child who turned 17 on December 30, 2025 does not count for the child tax credit.
Why the amount is $2,200
The instructions state that the maximum child tax credit for each qualifying child increased to $2,200. That amount is printed on the form itself at line 5, so you multiply line 4 by 2,200 and enter the result. A child with no required Social Security number is not counted on line 4; such a child can go on line 6 if the child qualifies as an other dependent.
What happens after line 5
Line 7 adds $500 for each other dependent and line 8 adds lines 5 and 7. If your modified AGI on line 3 is above the line 9 amount ($400,000 for married filing jointly, $200,000 for everyone else), line 10 rounds the excess up to a multiple of $1,000 and line 11 takes 5% of it. If line 8 is not more than line 11 you stop: no child tax credit, credit for other dependents or additional child tax credit.
Worked example
You file as head of household with two qualifying children under 17 who have Social Security numbers and one 19-year-old dependent. Line 4 is 2, so line 5 is $4,400. Line 6 is 1, so line 7 is $500 and line 8 is $4,900. With income under $200,000 there is no reduction, and the amount then goes through the line 13 tax limit. Figures are illustrative.
Limits of this page
This only multiplies and adds. It does not decide whether someone is your dependent or has a valid SSN, and it does not apply the line 13 tax limit; use the Credit Limit Worksheet A in the instructions for that.
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 line 5 on Schedule 8812?
Line 4, the number of qualifying children under 17 with the required Social Security number, multiplied by $2,200.
Why is it $2,200 and not $2,000?
The 2025 form and instructions use $2,200 as the maximum child tax credit for each qualifying child.
Does line 5 already include income reductions?
No. The income reduction comes later, on lines 9 to 12, using $200,000 ($400,000 if married filing jointly).
Which children are counted on line 4?
Children under 17 at the end of 2025 who are your dependents, have the required Social Security number, and have the Child tax credit box checked.
Which tax year is this?
The 2025 edition of Schedule 8812 and its instructions.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.