Child Tax Credit Worksheet—Line 33
Summary: This is an example of the Child Tax Credit Worksheet, used to determine the amount, if any, the taxpayer can claim as the child tax credit, to be entered on Form 1040A, line 33.
Caution.
- To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2008 and meet the other requirements listed on page 20.
- Do not use this worksheet if you answered
Yes
to question 1 on page 37. Instead, use Pub. 972.
The line items to be completed are:
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1. Number of qualifying children: (blank text field) multiplied by $1,000. Enter the result.
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2. Enter the amount from Form 1040A, line 28.
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3.Enter the total of the amounts from Form 1040A, lines 29 through 32.
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4. Are the amounts on lines 2 and 3 the same?
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Yes. STOP. You cannot take this credit because there is not tax to reduce. However, you may be able to take the additional child tax credit. See the TIP below.
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No. Subtract line 3 from line 2.
checkbox, field
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5. Is the amount on line 1 more than the amount on line 4?
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Yes. Enter the amount from line 4. Also, you may be able to take the additional child tax credit. See the TIP below.
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No. Enter the amount from line 1.
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This is your child tax credit. Enter this amount on Form 1040A, line 33.
field
TIP. You may be able to take the additional child tax credit on Form 1040A, line 41, if you answered Yes
on line 4 or line 5 above.
- First, complete your Form 1040A through line 40a.
- Then, use Form 8812 to figure any additional child tax credit.
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