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Schedule 8812 (Form 8812) Changes for 2025 | HelloBooks Schedule 8812 for 2025: the $2,200 child tax credit, $1,700 refundable, and the new rule that the filer needs a valid SSN. What to check at intake.

Schedule 8812 · tax year 2025

Schedule 8812 changes for 2025: the credit rises and the SSN rule tightens

The child tax credit went up for 2025, but a new SSN rule for the parent, not just the child, will knock some families out. Check it at intake, before the return is built.

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Schedule 8812 · tax year 2025

Child tax credit per child

$2,200

Refundable (ACTC) up to
$1,700
New requirement
Filer needs a valid SSN
ACTC refunds
Not before mid-February 2026

Applies: Tax year 2025From IRS.gov · checked October 10, 2026

What changed

Schedule 8812 lists three What’s New items. The maximum credit rises to $2,200 per qualifying child, with up to $1,700 refundable. From 2025 the filer must have a valid SSN to claim the CTC or ACTC. On a joint return one spouse needs a valid SSN and the other needs an SSN or an ITIN issued by the return’s due date. The third item points parents to Form 4547 for Trump accounts.

Intake checks

  • Does each parent have an SSN that is valid for employment, or, on a joint return, does at least one?
  • Was the other spouse’s ITIN issued before the due date, including extensions?
  • Does each child have a valid SSN?
  • Was a child born in 2025, and do the parents want to file Form 4547 with the return?

Collecting documents without the chase

Ask for Social Security cards or SSA letters up front for any new dependent. The HelloBooks client queries tool keeps the request attached to that client’s return and sends reminders until the file arrives.

FAQ

Frequently asked questions

Can a family where both parents have only ITINs claim the 2025 child tax credit?
No. From 2025 at least one filer on a joint return must have a valid SSN.
When can ACTC refunds be issued?
The 2025 instructions say the IRS cannot issue refunds before mid-February 2026 for returns that properly claim the ACTC, and this applies to the whole refund.

Sources

General information for tax professionals, not advice on a specific return. Figures are from IRS.gov on the date shown; check the current IRS instructions before filing.

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