Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Child Tax Credit

Additional Child Tax Credit

Exceptions

There is another method to compute the additional child tax credit for taxpayers with three or more qualifying children. These taxpayers may benefit if they:

  • Had social security or Medicare taxes withheld from their pay
  • Were self-employed and paid self-employment tax
  • Paid tax on tips not reported to their employer
  • Did not receive the maximum available child tax credit

The amount of the taxpayer's earned income credit is a factor in this calculation on Schedule 8812.