Artículo Payments.. Payments.

id="en_US_2025_publink1000174237"> Payments. If you have federal income tax withheld that is shown on Form W-2, box 2; Form 1099, box 4; Form W-2G, box 4; or another form (see the Instructions for Form 1040 for more information), enter the amount on Form 1040 or 1040-SR, line 25. Enter any estimated tax payments you made on Form 1040 or 1040-SR, line 26. Credit for child and dependent care expenses. If you can take this credit, complete Form 2441 and attach it to your paper return. Enter the amount of the credit on Schedule 3 (Form 1040), line 2. The IRS will not figure this credit. Net premium tax credit. If you take this credit, complete Form 8962, Premium Tax Credit (PTC), and attach it to your return. Enter the amount of the credit on Schedule 3 (Form 1040), line 9. The IRS will not figure this credit. Credit for the elderly or the disabled. If you can take this credit, the IRS can figure it for you. Enter “CFE” on the line next to Schedule 3 (Form 1040), line 6d, and attach Schedule R (Form 1040) to your paper return. On Schedule R (Form 1040), check the box in Part I for your filing status and age. Complete Parts II and III, lines 11 and 13, if they apply. Earned income credit. If you can take this credit, the IRS can figure it for you. Enter “EIC” on the dotted line on Form 1040 or 1040-SR, line 27a. If you elect to use your nontaxable combat pay in figuring your EIC, enter the amount on Form 1040 or 1040-SR, line 1i. If you have a qualifying child, you must fill in Schedule EIC (Form 1040), Earned Income Credit, and attach it to your paper return. If you don’t provide the child’s social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2025. If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. For details, see the Instructions for Form 1040. 14. Child Tax Credit and Credit for Other Dependents What’s New SSN required by due date of return. If you don’t have an SSN issued before the due date of your 2025 return (including extensions), you can’t claim the CTC or ACTC on either your original or an amended 2025 return. If you are filing a joint return, only one spouse is required to have an SSN issued by the due date of your return in order to be eligible for the CTC and ACTC. The other spouse may have an ITIN, but it must have been issued on or before the due date of the return. CTC amount increased. The maximum amount of CTC for each qualifying child increased to $2,200. Reminders ACTC amount. The maximum amount of ACTC for each qualifying child is $1,700. Schedule 8812 (Form 1040). Schedule 8812 (Form 1040) and its instructions are the single source for figuring and reporting the child tax credit, credit for other dependents, and additional child tax credit. The instructions now include all applicable worksheets for figuring these credits. As a result, Pub. 972, Child Tax Credit, won’t be revised. For prior-year versions of Pub. 972, go to IRS.gov/Pub972 . Abbreviations used throughout this chapter. The following abbreviations will be used in this chapter when appropriate. ACTC means additional child tax credit. ATIN means adoption taxpayer identification number. CTC means child tax credit. ITIN means individual taxpayer identification number. ODC means credit for other dependents. SSN means social security number. TIN means taxpayer identification number. A TIN may be an ATIN, an ITIN, or an SSN. Other abbreviations may be used in this chapter and will be defined as needed. Delayed refund for returns claiming the ACTC. The IRS can’t issue refunds before mid-February 2026 for returns that properly claim the ACTC. This time frame applies to the entire refund, not just the portion associated with the ACTC. Introduction The CTC is a credit that may reduce your tax by as much as $2,200 for each child who qualifies you for the credit. See Limits on the CTC and ODC , later. The ACTC is a credit you may be able to take if you are not able to claim the full amount of the CTC. The ODC is a credit that may reduce your tax by as much as $500 for each eligible dependent. . The CTC and the ACTC shouldn’t be confused with the child and dependent care credit discussed in Pub. 503. . Useful Items You may want to see: Form (and Instructions)

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