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previous page Previous Page: Publication 971 - Innocent Spouse Relief - Flowcharts
next page Next Page: Publication 972 - Child Tax Credit - Earned Income
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taxmap/pubs/p972-000.htm#en_us_publink100012070
Publication 972

Child Tax Credit


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What's New(p1)


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taxmap/pubs/p972-000.htm#en_us_publink100090969

Midwestern disaster tax relief.(p1)

If your main home was in a Midwestern disaster area when the disaster occurred, you may be able to elect to use your 2007 earned income to figure your 2008 additional child tax credit. See Form 8812, Additional Child Tax Credit, and Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas, for more information.
taxmap/pubs/p972-000.htm#en_us_publink1000132795

Reduction in earned income limit to claim additional child tax credit.(p1)

The earned income generally needed to claim the additional child tax credit is reduced to $8,500 for 2008.

Reminder(p1)


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taxmap/pubs/p972-000.htm#en_us_publink100012072

Photographs of missing children.(p1)

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

taxmap/pubs/p972-000.htm#TXMP04629f54Introduction

The purpose of this publication is:
  1. To figure the child tax credit you claim on Form 1040, line 52; Form 1040A, line 33; or Form 1040NR, line 47; and
  2. To figure the amount of earned income you enter on line 4a of Form 8812, Additional Child Tax Credit.
This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, 1040NR and 8812. Even if you were not sent here by the instructions to one of the forms, you can still choose to use this publication to figure your credit. However, most individuals can use the simpler worksheet in their tax form instructions.
This publication includes a detailed example of a taxpayer who figures the child tax credit and the additional child tax credit.
taxmap/pubs/p972-000.htm#en_us_publink100012073

If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions.(p1)


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Go to page 4 of this publication and complete the Child Tax Credit Worksheet.
taxmap/pubs/p972-000.htm#en_us_publink100012074

If you were sent here from your Form 8812 instructions.(p1)


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Go to page 8 of this publication and complete the 1040 and 1040NR Filers – Earned Income Worksheet.
taxmap/pubs/p972-000.htm#en_us_publink100012075

If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions.(p1)


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Read the explanation of who must use this publication next. If you find that you are not required to use this publication to figure your child tax credit, you can use the simpler worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions to figure your credit.
taxmap/pubs/p972-000.htm#en_us_publink100012076

Who must use this publication.(p2)


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If you answer "Yes" to any of the following questions, you must use this publication to figure your child tax credit.
  1. Are you excluding income from Puerto Rico or are you filing any of the following forms?
    1. Form 2555 or 2555-EZ (relating to foreign earned income).
    2. Form 4563 (exclusion of income for residents of American Samoa).
  2. Is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 36; more than the amount shown next for your filing status?
    1. Married filing jointly – $110,000.
    2. Single, head of household, or qualifying widow(er) – $75,000.
    3. Married filing separately – $55,000.
  3. Are you claiming any of the following credits?
    1. Mortgage interest credit, Form 8396.
    2. Adoption credit, Form 8839.
    3. Residential energy efficient property credit, Form 5695.
    4. District of Columbia first-time homebuyer credit, Form 8859.
taxmap/pubs/p972-000.htm#en_us_publink100015054

Comments and suggestions.(p2)


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We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:

 
Internal Revenue Service 
Individual Forms and Publications Branch 
SE:W:CAR:MP:T:I 
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224


We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put "Publications Comment" on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
taxmap/pubs/p972-000.htm#en_us_publink100015055

Ordering forms and publications.(p2)
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Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.

 
Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613


taxmap/pubs/p972-000.htm#en_us_publink100015056

Tax questions.(p2)
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If you have a tax question, check the information available on www.irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.
taxmap/pubs/p972-000.htm#en_us_publink100012080

Child Tax Credit(p2)


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previous topic occurrence Child Tax Credit next topic occurrence

This credit is for people who have a qualifying child as defined on this page. It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 45) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 40a).
The maximum amount you can claim for the credit is $1,000 for each qualifying child.
taxmap/pubs/p972-000.htm#en_us_publink100012081

Qualifying Child(p2)


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previous topic occurrence Qualifying Child next topic occurrence

A qualifying child for purposes of the child tax credit is a child who:
  1. Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew),
  2. Was under age 17 at the end of 2008,
  3. Did not provide over half of his or her own support for 2008,
  4. Lived with you for more than half of 2008 (see Exceptions to time lived with you below), and
  5. Was a U.S. citizen, a U.S. national, or a U.S. resident alien. If the child was adopted, see Adopted child below.
For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); Form 1040NR, line 7c, column (4); or complete Form 8901 (if the child is not your dependent).
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Adopted child.(p2)


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An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household in 2008, that child meets condition (5) above to be a qualifying child for the child tax credit.
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Exceptions to time lived with you.(p2)


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A child is considered to have lived with you for all of 2008 if the child was born or died in 2008 and your home was this child's home for the entire time he or she was alive. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you.
There are also exceptions for kidnapped children and children of divorced or separated parents. For details, see the instructions for Form 1040, lines 52 and 6c; Form 1040A, lines 33 and 6c; or Form 1040NR, lines 47 and 7c.
taxmap/pubs/p972-000.htm#en_us_publink100012084

Qualifying child of more than one person.(p3)


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A special rule applies if your qualifying child is the qualifying child of more than one person. For details, see the instructions for Form 1040, lines 52 and 6c, or Form 1040A, lines 33 and 6c.
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Limits on the Credit(p3)


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You must reduce your child tax credit if either (1) or (2) applies.
  1. The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 43; is less than the credit. If this amount is zero, you cannot take this credit because there is no tax to reduce. But you may be able to take the additional child tax credit. See Additional Child Tax Credit, later.
  2. Your modified adjusted gross income (AGI) is above the amount shown below for your filing status.
    1. Married filing jointly – $110,000.
    2. Single, head of household, or qualifying widow(er) – $75,000.
    3. Married filing separately – $55,000.
taxmap/pubs/p972-000.htm#en_us_publink100012086

Modified AGI.(p3)


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For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you.
If you do not have any of the above, your modified AGI is the same as your AGI.
taxmap/pubs/p972-000.htm#en_us_publink100012087

AGI.(p3)
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Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 36.
taxmap/pubs/p972-000.htm#en_us_publink100012088

Claiming the Credit(p3)


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To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. You must provide the name and identification number (usually a social security number) on your tax return (or Form 8901) for each qualifying child.
previous pagePrevious Page: Publication 971 - Innocent Spouse Relief - Flowcharts
next pageNext Page: Publication 972 - Child Tax Credit - Earned Income
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication