Child Tax Credit Worksheet—Line 51

Summary: This is the Child Tax Credit Worksheet, used to determine the amount, if any, the taxpayer can claim as the child tax credit. This amount is entered on Form 1040, line 51.

Caution.

• To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2010, and meet all the conditions in Steps 1 through 3 on page 15.
• Do not use this worksheet if you answered Yes to question 1 or 2 on page 39. Instead, use Pub. 972.

The line items to be completed are:

• 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, and go to line 6.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