Form 8812 Walkthrough (2025) | Child Tax Credit Explained Line-by-Line

In this video, we walk through Form 8812 line-by-line and explain how the Child Tax Credit and Additional Child Tax Credit (ACTC) are calculated and reported on Form 1040. This step-by-step walkthrough shows: • How to determine the maximum child tax credit • Who qualifies as a qualifying child • How Form 8812 connects to Form 1040 Line 19 and Line 28 • The difference between nonrefundable and refundable credits • How the 15% earned income rule works on Line 20 • Why Credit Limit Worksheet A exists (and when it matters) We use a full example to trace the credit from Form 1040 to Form 8812, back to Form 1040. #taxreturn #taxes #taxcredits #taxpreparation Chapters 00:00 Introduction 01:44 Max Amount 04:52 Qualifying Child 06:44 General Facts 07:52 Dependent Info 1040 10:46 Spouse 1 W2 12:08 Spouse 2 12:52 1040 Income Section 14:03 1040 Income Tax Withheld 14:57 Child Tax Credit 21:03 1040 Line 19 22:13 Additional Child Tax Credit 23:25 Tax Refund Calculation About Brian Winrow Brian Winrow is a tax attorney and educator with extensive experience in taxation, accounting, and business. He holds a J.D., LL.M. in Taxation, DBA, MAcc, and MBA, and is licensed to practice before the U.S. Tax Court. He also maintains active professional certifications in taxation and fraud examination. Brian teaches undergraduate and graduate-level tax and accounting courses and focuses on making complex tax concepts easy to understand. He is the founder of Winrow Tax Services, where he works with individuals and businesses on a wide range of tax matters. If you're interested in working with Brian or learning more about his tax practice, you can visit Winrow Tax Services at www. winrowtax.com. Have Questions? Leave them in the comments! I post regular tax education videos designed to make difficult concepts simple and accessible. If you are seeking to become a client, please direct your questions to [email protected] as opposed to leaving them in the comments.