Yesto question 1 or 2 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 38.field
3. Enter the amount shown below for your filing status.
Married filing jointly—$110,000field
Single, head of household, or qualifying widow(er)—$75,000field
Married filing separately—$55,000field
4. Is the amount on line 2 more than the amount on line 3?
No. Leave line 4 blank. Enter -0- on line 5.checkbox
Yes. Subtract line 3 from line 2. If the result is not a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000, increase $1,025 to $2,000, etc.checkbox, field
5. Multiple the amount on line 4 by 5% (.05). Enter the result.field
6. Is the amount on line 1 more than the amount on line 5?
No. STOP. You cannot take the child tax credit on Form 1040, line 51. You also cannot take the additional child tax credit on Form 1040, line 65. Complete the rest of your Form 1040.checkbox
Yes. Subtract line 5 from line 1. Enter the result. Go to Part 2 on the next page.checkbox, field