How to claim
Claiming the Child Tax Credit means filing a federal tax return and attaching Schedule 8812. There is no separate application, no monthly enrollment, and no advance sign-up: the return is the claim. This guide covers the form, the free ways to file, and when the money arrives.
- File Form 1040 or 1040-SR and attach Schedule 8812 — the return is the claim.
- IRS Free File and Volunteer Income Tax Assistance (VITA) prepare the credit free for eligible filers.
- Refunds claiming the ACTC are generally held until mid-February under the PATH Act — plan around the delay.
- File even if you are not required to file: no return means no credit.
The form: Schedule 8812
Schedule 8812, Credits for Qualifying Children and Other Dependents, is a single schedule with three jobs: it lists your qualifying children and other dependents, it applies the income phase-out, and it splits your credit into the nonrefundable CTC and the refundable ACTC. You enter each child's name, SSN, relationship, and months lived with you; the schedule then computes the rest. Tax software asks the same questions in interview form and fills the schedule for you, but check the printed schedule once before submitting: a mistyped SSN or a wrong month count is the most common reason a valid claim is delayed.
Keep the records behind the schedule: birth records or school records showing residency, and any Form 8332 if you are claiming a child under a release (see shared custody and special cases). The IRS can ask for proof, and the documents are much harder to gather years later.
Free ways to file
IRS Free File offers free guided tax preparation online for filers below an annual income limit that the IRS sets each year — check the current limit on irs.gov before starting. Volunteer Income Tax Assistance (VITA) offers free in-person preparation by trained volunteers, generally for people earning a moderate income, people with disabilities, and taxpayers with limited English; Tax Counseling for the Elderly (TCE) serves older taxpayers. All three handle Schedule 8812 as a matter of routine, and all three are a better first stop than a paid preparer if cost is a concern. If you do pay a preparer, ask directly whether they will complete Schedule 8812 and check the ACTC formula — not every preparer does.
When the refund arrives
By law, the IRS cannot issue refunds claiming the Additional Child Tax Credit (or the Earned Income Tax Credit) before mid-February. This is the PATH Act hold, and it applies even if you file in January and even if your return is otherwise perfect. The IRS publishes an expected availability date each season — generally, refunds for early filers claiming the ACTC appear in bank accounts from late February. The "Where's My Refund?" tool on irs.gov shows your return's actual status; check it rather than assuming a date. A refund without an ACTC claim is not subject to the hold and generally arrives faster.
Direct deposit remains the fastest route, and the IRS warns against refund-anticipation loans and checks that charge fees to hand you your own refund a few days early. If you need the money urgently, the free filing routes above plus direct deposit are the cheapest combination.
Sources to check: IRS, Child Tax Credit (irs.gov); IRS Free File (irs.gov); IRS, Volunteer Income Tax Assistance (irs.gov); IRS, Where's My Refund? (irs.gov).