Federal housing law
0226 Form 15110 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f15110.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Form 15110¶
(February 2026)
Department of the Treasury - Internal Revenue Service
Additional Child Tax Credit Worksheet¶
Complete this form and send it to us using the Document Upload Tool along with the required supporting documents. Refer to your notice CP08 for information on using the tool. You can also send this form and required supporting documents to us in the enclosed envelope.
Contact information
| Your name | Social Security Number |
|---|---|
| Your spouse’s name_(if you filed a joint return)_ | Spouse Social Security Number |
If your address has changed, provide the current address below, call 800-829-0922 or visit www.irs.gov.
| Address | City | State | ZIP code | ||
|---|---|---|---|---|---|
| Primary telephone number | Best time to call a.m. p.m. |
Secondary telephone number | Best time to call a.m. p.m. |
Best time to call a.m. p.m. |
Best time to call a.m. p.m. |
Complete the information below
Fill in the name as it appears on the Social Security card for each dependent child you claimed on your 2025 tax return. The child must have a Social Security number valid for employment issued to them before the due date of your tax return (including extensions), unless the child was born and died in 2025. If the child was born and died in 2025, you must include a copy of the child's birth certificate, or hospital records showing a live birth with this worksheet.
Eligibility factors: To be a qualifying child for the 2025 tax year, the child must:
Be under the age of 17 at the end of the year
Meet the relationship test by being your son, daughter, stepchild, adopted child, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendent of one of these (for example, a grandchild, niece, or nephew)
Be younger than you (or your spouse, if you filed a joint return) or be permanently and totally disabled
Not have provided more than half of their own financial support during the year
Have lived with you for more than half the year
Be claimed as your dependent on your tax return
Not be filing a joint return for the year, unless filing jointly only to claim a refund of estimated or withheld taxes
Be a United States citizen, national, or residential alien
IMPORTANT: Do not include information for any child that wasn’t reported on your original 2025 income tax return. If you believe you may qualify for the Additional Child Tax Credit and want to report children who weren’t reported on your originally filed return, you can’t use this form. Instead, you must file a Form 1040-X, Amended U.S. Individual Income Tax Return, to claim the credit.
| Child’s Name | Social Security Number |
Does the child meet ALL the eligibility factors listed above to be a qualifying child |
|---|---|---|
| Yes No |
||
| Yes No |
||
| Yes No |
||
| Yes No |
||
| Yes No |
If you reported additional children on your original 2025 income tax return, include their name, Social Security number, and eligibility factor response on a separate paper.
A child doesn’t qualify if you answered No to any of the eligibility factors above for that child.
A child may qualify if you answered Yes to all the eligibility factors above for that child. How many children qualify
If you have at least one qualifying child, send us this worksheet and a completed Schedule 8812, Credits for Qualifying Children and Other Dependents. Visit IRS.gov/CP08 for more information.
Catalog Number 69805Z www.irs.gov Form 15110 (Rev. 2-2026)