{"id":389,"date":"2015-10-19T08:52:12","date_gmt":"2015-12-21T22:06:07","guid":{"rendered":"\/additional-child-tax-credit"},"modified":"2025-04-16T16:30:43","modified_gmt":"2025-04-16T23:30:43","slug":"credito-fiscal-adicional-por-hijos","status":"publish","type":"post","link":"https:\/\/www.irs.com\/es\/credito-fiscal-adicional-por-hijos\/","title":{"rendered":"El cr\u00e9dito fiscal adicional por hijos"},"content":{"rendered":"<h3>Un cr\u00e9dito fiscal reembolsable para los padres<\/h3>\n<p><em>Si tiene hijos, es posible que pueda reducir su factura fiscal reclamando el Cr\u00e9dito Fiscal por Hijos. El Cr\u00e9dito Fiscal por Hijos es un <a href=\"\/es\/articles\/creditos-fiscales-reembolsables-y-no-reembolsables\/\">cr\u00e9dito no reembolsable<\/a>, lo que significa que no puede reducir su balance fiscal por debajo de cero d\u00f3lares.<\/em><\/p>\n<div style=\"width: 640px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-389-1\" width=\"640\" height=\"360\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/Boost_Your_Refund_Child_Tax_Credit.mp4?_=1\" \/><a href=\"https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/Boost_Your_Refund_Child_Tax_Credit.mp4\">https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/Boost_Your_Refund_Child_Tax_Credit.mp4<\/a><\/video><\/div>\n<p>Sin embargo, si no puede beneficiarse plenamente del Cr\u00e9dito fiscal por hijos (porque el monto de su cr\u00e9dito es superior al monto del impuesto sobre los ingresos que debe), es posible que pueda reclamar tambi\u00e9n el Cr\u00e9dito fiscal adicional por hijos. Con el Cr\u00e9dito Fiscal Adicional por Hijos, puede recibir un pago por la parte del Cr\u00e9dito Fiscal por Hijos que no se utiliz\u00f3 para compensar sus impuestos.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13065 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-karolina-grabowska-4968395-1024x683.jpg\" alt=\"cr\u00e9dito fiscal adicional por hijos\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-karolina-grabowska-4968395-1024x683.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-karolina-grabowska-4968395-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-karolina-grabowska-4968395-768x512.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-karolina-grabowska-4968395-1536x1024.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-karolina-grabowska-4968395-2048x1365.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-karolina-grabowska-4968395-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-karolina-grabowska-4968395-640x426.jpg 640w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><a style=\"font-size: 13.008px; line-height: 20.0063px;\" href=\"\/es\/declaracion-de-la-renta-por-internet\/\"><strong><span style=\"color: #ff0000;\">&gt;&gt;<\/span>\u00a0<span style=\"color: #0000ff;\">Comience su E-file GRATUITO<\/span><\/strong><\/a><\/p>\n<p>Aqu\u00ed tiene informaci\u00f3n sobre el Cr\u00e9dito Fiscal Adicional por Hijos y c\u00f3mo funciona:<\/p>\n<h3><strong>El cr\u00e9dito fiscal por hijos (normal)<\/strong><\/h3>\n<p>El <a href=\"\/es\/articles\/credito-fiscal-por-hijos\/\">Cr\u00e9dito Fiscal por Hijos<\/a> tiene un valor de hasta $1,000 por cada hijo que califique. Recuerde que un <a href=\"\/es\/temas\/creditos-fiscales\/\">cr\u00e9dito fiscal<\/a> reduces your tax liability dollar-for-dollar \u2013 so a $1,000 tax credit actually takes $1,000 off of your tax balance.<\/p>\n<p>Sin embargo, como el cr\u00e9dito fiscal por hijos no es reembolsable, no puede reducir los impuestos que debe m\u00e1s all\u00e1 de $0. En otras palabras, si su deuda de impuestos es de $500 y reclama el cr\u00e9dito fiscal por hijos, su deuda se reducir\u00e1 a $0 (lo que significa que s\u00f3lo puede tomar la mitad del cr\u00e9dito). Aqu\u00ed es donde entra en juego el Cr\u00e9dito Fiscal Adicional por Hijos.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13064 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-maitree-rimthong-444156-16027261-1024x683.jpg\" alt=\"cr\u00e9dito fiscal adicional por hijos\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-maitree-rimthong-444156-16027261-1024x683.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-maitree-rimthong-444156-16027261-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-maitree-rimthong-444156-16027261-768x512.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-maitree-rimthong-444156-16027261-1536x1024.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-maitree-rimthong-444156-16027261-2048x1365.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-maitree-rimthong-444156-16027261-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-maitree-rimthong-444156-16027261-640x426.jpg 640w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h3><strong>El cr\u00e9dito fiscal adicional por hijos<\/strong><\/h3>\n<p>Si el monto de su Cr\u00e9dito Fiscal por Hijos es superior al monto de los impuestos que debe, puede ser elegible para reclamar el Cr\u00e9dito Fiscal Adicional por Hijos, que le permite recibir un pago (por ejemplo, un <a href=\"\/es\/temas\/devolucion-de-impuestos\/\">reembolso de impuestos<\/a>por la parte no utilizada de su Cr\u00e9dito Fiscal por Hijos.<\/p>\n<p>El Cr\u00e9dito Fiscal Adicional por Hijos es un <a href=\"\/es\/articles\/creditos-fiscales-reembolsables-y-no-reembolsables\/\">cr\u00e9dito reembolsable<\/a>, which means it can reduce your tax balance below zero and result in a tax refund. Basically, if you have any portion of your Child Tax Credit \u201cleft over,\u201d you may be eligible to receive some or all of it as a payment through the Additional Child Tax Credit.<\/p>\n<p>The Additional Child Tax Credit may bring you a tax refund even if you don\u2019t owe any tax. However, if you are able to claim the full amount of the Child Tax Credit, you will not be eligible for the Additional Child Tax Credit.<\/p>\n<p>Tenga en cuenta que el Cr\u00e9dito Fiscal Adicional por Hijos no es un cr\u00e9dito por hijos adicionales. Es un cr\u00e9dito adicional al Cr\u00e9dito Fiscal <em>por Hijos regular <\/em>Consulte la <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/p972.pdf\" target=\"_blank\" rel=\"noopener\">Publicaci\u00f3n 972 del IRS (Cr\u00e9dito tributario por hijos)<\/a> para obtener m\u00e1s informaci\u00f3n sobre el Cr\u00e9dito tributario por hijos y el Cr\u00e9dito tributario adicional por hijos.<\/p>\n<p>Para calcular y reclamar su Cr\u00e9dito Fiscal Adicional por Hijos, utilice el Anexo 8812.<\/p>\n<h3 data-start=\"2098\" data-end=\"2157\"><strong data-start=\"2098\" data-end=\"2157\">How the Additional Child Tax Credit Impacts Your Refund<\/strong><\/h3>\n<p class=\"\" data-start=\"2159\" data-end=\"2523\">One of the biggest reasons people care about the additional child tax credit is because it has the potential to seriously boost their refund. Unlike the regular child tax credit, which can only lower what you owe, the additional portion can put actual money back in your pocket\u2014even if you didn\u2019t owe any federal income tax at all. That\u2019s what makes it refundable.<\/p>\n<p class=\"\" data-start=\"2525\" data-end=\"2990\">If you\u2019ve ever wondered why your refund was larger than expected after claiming a child or two, this credit might be the reason. Say, for instance, you owed $200 in taxes and claimed one child. The full $2,000 regular child tax credit would wipe out your tax bill, but you\u2019d still have $1,800 of unused credit left over. That\u2019s where the additional credit comes in. Depending on your income and how much is left, you could get up to $1,600 of that back as a refund.<\/p>\n<p><a href=\"\/es\/articles\/exenciones-fiscales-padres\/\">RELACIONADO: Exenciones fiscales para padres<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-13066\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-ingo-1694649-scaled-e1744844857316-1024x597.jpg\" alt=\"cr\u00e9dito fiscal adicional por hijos\" width=\"639\" height=\"372\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-ingo-1694649-scaled-e1744844857316-1024x597.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-ingo-1694649-scaled-e1744844857316-300x175.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-ingo-1694649-scaled-e1744844857316-768x448.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-ingo-1694649-scaled-e1744844857316-1536x895.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-ingo-1694649-scaled-e1744844857316-18x10.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2015\/10\/pexels-ingo-1694649-scaled-e1744844857316.jpg 1970w\" sizes=\"auto, (max-width: 639px) 100vw, 639px\" \/><\/p>\n<h3><strong>Anexo 8812 (Cr\u00e9dito fiscal por hijos)<\/strong><\/h3>\n<p>Para reclamar el Cr\u00e9dito fiscal por hijos y el Cr\u00e9dito fiscal adicional por hijos, debe presentar el Formulario 1040, el Formulario 1040A o el Formulario 1040NR como su declaraci\u00f3n de impuestos sobre los ingresos. (No puede utilizar el Formulario 1040-EZ ni el Formulario 1040NR-EZ).<\/p>\n<p>Before you can determine your eligibility for the Additional Child Tax Credit, you must first calculate the amount of your Child Tax Credit. You can use the \u201cChild Tax Credit Worksheet\u201d included in the <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/i1040gi.pdf\" target=\"_blank\" rel=\"noopener\">Instrucciones para el Formulario 1040<\/a>. If you answer \u201cYes\u201d on Line 9 or Line 10 of the Worksheet, use Parts II-IV of <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f1040s8.pdf\" target=\"_blank\" rel=\"noopener\">Anexo 8812 (Cr\u00e9dito fiscal por hijos)<\/a> para ver si califica para el Cr\u00e9dito fiscal adicional por hijos.<\/p>\n<p>Las partes II-IV del Anexo 8812 le ayudar\u00e1n a calcular el monto de su Cr\u00e9dito Tributario Adicional por Hijo. Si tiene un Cr\u00e9dito tributario adicional por hijos en la l\u00ednea 13 del Anexo 8812, debe reportarlo en la l\u00ednea apropiada de su declaraci\u00f3n de impuestos 1040.<\/p>\n<p>Para m\u00e1s informaci\u00f3n, consulte las <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/i1040s8.pdf\" target=\"_blank\" rel=\"noopener\">Instrucciones para el Anexo 8812 (Cr\u00e9dito fiscal por hijos).<\/a>.<\/p>\n<h3 data-start=\"276\" data-end=\"340\"><strong data-start=\"276\" data-end=\"340\">Eligibility Requirements for the Additional Child Tax Credit<\/strong><\/h3>\n<p class=\"\" data-start=\"342\" data-end=\"786\">While the child tax credit and the additional child tax credit work hand-in-hand, the eligibility criteria for each aren\u2019t exactly the same. That\u2019s where some people get tripped up. Just because you qualified for the regular credit doesn\u2019t automatically mean you\u2019ll get the refundable portion. The IRS sets a few clear rules around who can claim the additional child tax credit, and understanding them can save you a headache during tax season.<\/p>\n<p class=\"\" data-start=\"788\" data-end=\"1298\">First off, you must have at least one qualifying child under age 17. That child must be your dependent, have lived with you for more than half the year, and have a valid Social Security number issued before the due date of your return. If those basics are in place, the next hurdle is the income threshold. To qualify for any portion of the refundable credit, your earned income must exceed $2,500. Earned income includes wages, salaries, tips, and self-employment income\u2014basically, what you make from working.<\/p>\n<p class=\"\" data-start=\"1300\" data-end=\"2091\">The amount you\u2019ll be eligible for depends on how far your income goes beyond that $2,500 threshold. The IRS uses a calculation where you receive 15 percent of your earned income above that number, up to a maximum of $1,600 per child in 2025. For example, if you earned $10,000, the amount over the threshold is $7,500, and 15 percent of that would be $1,125. That would be the amount you\u2019d receive as the additional credit if you couldn\u2019t use the full nonrefundable portion.<\/p>\n<p class=\"\" data-start=\"1300\" data-end=\"2091\">There are also special rules if you&#8217;re claiming three or more qualifying children\u2014you might qualify using a different calculation tied to Social Security and Medicare taxes paid. So while the credit is designed to help families with lower to moderate incomes, how much you actually receive depends a lot on the math.<\/p>\n<h4 data-start=\"3582\" data-end=\"3630\"><strong data-start=\"3582\" data-end=\"3630\">Common Filing Mistakes and How to Avoid Them<\/strong><\/h4>\n<p class=\"\" data-start=\"3632\" data-end=\"4159\">Even though the additional child tax credit is pretty straightforward in concept, it\u2019s not uncommon for people to miss out on it or miscalculate it. One of the biggest slip-ups is forgetting to file Schedule 8812. Without that form, the IRS won\u2019t be able to process your claim for the credit\u2014even if you technically qualify.<\/p>\n<p class=\"\" data-start=\"4161\" data-end=\"4623\">Another common mistake is claiming children who don\u2019t meet the IRS definition of a qualifying child. For example, if your child turned 17 before the end of the tax year, they\u2019re no longer eligible for the child tax credit or the additional portion.<\/p>\n<p class=\"\" data-start=\"4625\" data-end=\"5036\">It\u2019s also important to double-check that your child has a valid Social Security number and that it was issued before the tax filing deadline. If you try to claim the credit for a child who has an Individual Taxpayer Identification Number (ITIN) instead, you won\u2019t qualify. And if your income is too low\u2014under that $2,500 earned income minimum\u2014you won\u2019t get the credit either, even if everything else checks out.<\/p>\n<p class=\"\" data-start=\"5038\" data-end=\"5422\">To avoid these pitfalls, make sure your information is up to date, your income is correctly reported, and you\u2019ve filled out every required form. If you\u2019re not sure whether your child qualifies or how to do the math, it may be worth running your numbers through a trusted tax software or speaking to a qualified preparer. A small error could mean missing out on a few thousand dollars.<\/p>\n<h2>The Additional Child Tax Credit: FAQ<\/h2>\n<p><b> 1. What is the additional child tax credit and how is it different from the regular child tax credit?<\/b><\/p>\n<p>The regular child tax credit is a nonrefundable credit that reduces how much tax you owe, up to a maximum of $2,000 per qualifying child. But if your tax bill is low or zero, you might not be able to use all of that credit. That\u2019s where the additional child tax credit comes in. It allows you to get part of the unused credit as a refund. So even if your tax liability is too low to use the full child tax credit, the additional child tax credit can give you some of that value back in cash. It\u2019s a refundable credit, meaning the IRS can send you money after subtracting what you owe in taxes.<\/p>\n<p><b> 2. Who qualifies for the additional child tax credit in 2025?<\/b><\/p>\n<p>To qualify in 2025, you need to meet a few conditions. First, you have to have at least one child who qualifies for the regular child tax credit. This usually means they\u2019re under age 17, lived with you for over half the year, and have a valid Social Security number. Second, you must earn at least $2,500 in income. That includes wages, self-employment income, and other taxable sources. If you don\u2019t owe much in taxes or any at all, and part of your child tax credit is left unused, the additional child tax credit might kick in to help you receive a refund based on that unused portion.<\/p>\n<p><b> 3. How do I actually claim the additional child tax credit?<\/b><\/p>\n<p>You claim it by completing Schedule 8812, which is a form used to calculate both the regular and additional portions of the child tax credit. The form walks you through a step-by-step formula based on your income and how many children you\u2019re claiming. If you\u2019re using tax software, it will usually ask the right questions and fill it out automatically in the background. But if you\u2019re filing on paper or just curious about the process, you\u2019ll need to run the numbers manually or with the help of a preparer. You\u2019ll attach Schedule 8812 to your main Form 1040 when filing your return.<\/p>\n<p><b> 4. How much money could I actually get back from the additional child tax credit?<\/b><\/p>\n<p>The maximum refundable amount per child under the additional child tax credit is $1,600 in 2025. So if you have two kids and qualify for the full refund, you could get up to $3,200. However, the amount you get depends on your earned income above $2,500. Generally, the credit increases by 15 percent of the income you earn above that threshold. So the more you make over $2,500, the more credit you can get, up to the cap. If you earn less than $2,500, you won\u2019t be eligible at all.<\/p>\n<p><b> 5. Can I get the additional child tax credit if I already received the full child tax credit?<\/b><\/p>\n<p>No, you can\u2019t get both if you already used the entire $2,000 child tax credit per child to offset your tax bill. The additional portion is only available when there\u2019s some leftover credit that you couldn\u2019t use because your tax liability was too low. So if your full credit was applied to taxes you owed, there\u2019s nothing left to be refunded under the additional child tax credit.<\/p>\n<p><b> 6. Does the additional child tax credit affect my other benefits or tax refunds?<\/b><\/p>\n<p>Not directly, but it\u2019s always good to check how your total refund interacts with other areas of your finances. The additional child tax credit itself isn\u2019t considered taxable income, so it doesn\u2019t impact things like your eligibility for programs such as SNAP or Medicaid. However, if you&#8217;re receiving multiple refundable credits\u2014like the earned income credit or the American opportunity credit\u2014your total refund could be quite large.<\/p>\n<p class=\"\" data-start=\"1144\" data-end=\"1246\">","protected":false},"excerpt":{"rendered":"<p>A Refundable Tax Credit for Parents If you have children, you may be able to lower your tax bill by claiming the Child Tax Credit. The Child Tax Credit is a non-refundable credit, which means it cannot reduce your tax balance below zero dollars. However, if you are unable to take full advantage of the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":390,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[22,23,30,36,34],"tags":[],"class_list":["post-389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-family-and-taxes","category-child-tax-credits","category-federal-tax-returns","category-past-tax-returns","category-tax-credits"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/389","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/comments?post=389"}],"version-history":[{"count":5,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/389\/revisions"}],"predecessor-version":[{"id":13071,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/389\/revisions\/13071"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media\/390"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media?parent=389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/categories?post=389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/tags?post=389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}