Page 44 - Individual Forms & Instructions Guide

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Line 19 Payments Form 8805, or Form 8288-A. You
should attach the form to your return to
Child Tax Credit and Credit claim a credit for the withholding.
for Other Dependents Line 25 Line 26
Use Schedule 8812 (Form 1040) to fig- Federal Income Tax
ure your child tax credit and credit for 2022 Estimated Tax
other dependents. Withheld Payments
Form 8862, who must file. You must Line 25a—Form(s) W-2 Enter any estimated federal income tax
file Form 8862 to claim the child tax payments you made for 2022. Include
credit or credit for other dependents if Add the amounts shown as federal in- any overpayment that you applied to
your child tax credit (refundable or non- come tax withheld on your Form(s) your 2022 estimated tax from your 2021
refundable depending on the tax year), W-2. Enter the total on line 25a. The return or an amended return (Form
additional child tax credit, or credit for amount withheld should be shown in 1040-X).
other dependents for a year after 2015 box 2 of Form W-2. Attach your
was denied or reduced for any reason Form(s) W-2 to your return. If you and your spouse paid joint esti-
other than a math or clerical error. At- Line 25b—Form(s) 1099 mated tax but are now filing separate in-
tach a completed Form 8862 to your come tax returns, you can divide the
2022 return. Don’t file Form 8862 if you Include on line 25b any federal income amount paid in any way you choose as
filed Form 8862 for 2021, and the child tax withheld on your Form(s) 1099-R. long as you both agree. If you can't
tax credit (refundable or nonrefundable), The amount withheld should be shown agree, you must divide the payments in
additional child tax credit, or credit for in box 4. Attach your Form(s) 1099-R to proportion to each spouse's individual
other dependents was allowed for that the front of your return if federal income tax as shown on your separate returns
year. See Form 8862 and its instructions tax was withheld. for 2022. For more information, see
for details. If you received a 2022 Form 1099 Pub. 505. Be sure to show both SSNs in
If you take the child tax credit showing federal income tax withheld on the space provided on the separate re-
turns. If you or your spouse paid sepa-
! or credit for other dependents dividends, taxable or tax-exempt interest rate estimated tax but you are now filing
CAUTION even though you aren't eligible income, unemployment compensation, a joint return, add the amounts you each
and it is determined that your error is social security benefits, railroad retire- paid. Follow these instructions even if
due to reckless or intentional disregard ment benefits, or other income you re- your spouse died in 2022 or in 2023 be-
of the rules for these credits, you won't ceived, include the amount withheld in fore filing a 2022 return.
be allowed to take either credit or the the total on line 25b. This should be
additional child tax credit for 2 years shown in box 4 of Form 1099, box 6 of Divorced taxpayers. If you got di-
even if you're otherwise eligible to do Form SSA-1099, or box 10 of Form vorced in 2022 and you made joint esti-
so. If you take the child tax credit or RRB-1099. mated tax payments with your former
credit for other dependents even though Line 25c—Other Forms spouse, enter your former spouse's SSN
you aren’t eligible and it is later deter- in the space provided on the front of
mined that you fraudulently took either Include on line 25c any federal income Form 1040 or 1040-SR. If you were di-
credit, you won't be allowed to take ei- tax withheld on your Form(s) W-2G. vorced and remarried in 2022, enter
ther credit or the additional child tax The amount withheld should be shown your present spouse's SSN in the space
credit for 10 years. You may also have in box 4. Attach Form(s) W-2G to the provided on the front of Form 1040 or
to pay penalties. front of your return if federal income tax 1040-SR. Also, on the dotted line next
was withheld. to line 26, enter your former spouse's
If your qualifying child didn’t If you had Additional Medicare Tax SSN, followed by “DIV.”
! have an SSN valid for employ- withheld, include the amount shown on Name change. If you changed your
CAUTION ment issued before the due date Form 8959, line 24, in the total on name and you made estimated tax pay-
of your 2022 return (including exten- line 25c. Attach Form 8959. ments using your former name, attach a
sions), you can’t claim the child tax statement to the front of Form 1040 or
Include on line 25c any federal in-
credit for that child on your original or come tax withheld that is shown on a 1040-SR that explains all the payments
amended return. However, you may be you and your spouse made in 2022 and
able to claim the credit for other de- Schedule K-1. the name(s) and SSN(s) under which
pendents for that child. Also include on line 25c any tax you made them.
withheld that is shown on Form 1042-S,

-37- Need more information or forms? Visit IRS.gov.