Yesto questions 1, 2, or 3 on page 42. Instead, use Pub. 972.
1. Number of qualifying children: (blank text field) multiplied by $1,000. Enter the result.field
2. Enter the amount from Form 1040, line 46.field
3.Enter the total of the amounts from Form 1040, lines 47 through 51.
4. Are the amounts on lines 2 and 3 the same?
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.checkbox
No. Subtract line 3 from line 2.checkbox, field
5. Is the amount on line 1 more than the amount on line 4?
Yes. Enter the amount from line 4. Also, you may be able to take the additional child tax credit. See the TIP below.checkbox
No. Enter the amount from line 1.checkbox
This is your child tax credit. Enter this amount on Form 1040, line 52.field
Yeson line 4 or line 5 above.