taxmap/pubs/p972-000.htm#en_us_publink100012070taxmap/pubs/p972-000.htm#en_us_publink100012072Photographs 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.
The purpose of this publication is:
- To figure the child tax credit you claim on Form 1040, line
51; Form 1040A, line 33; or Form 1040NR, line 48; and
- 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_publink100012073Go to page 4 of this publication and complete the Child Tax Credit
Worksheet.
taxmap/pubs/p972-000.htm#en_us_publink100012074Go to page 8 of this publication and complete the 1040 and 1040NR
Filers – Earned Income Worksheet.
taxmap/pubs/p972-000.htm#en_us_publink100012075Read 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_publink100012076If you answer "Yes" to either of the following questions, you
must use this publication to figure your child tax credit.
- Are you excluding income from Puerto Rico or are you filing
any of the following forms?
- Form 2555 or 2555-EZ (relating to foreign earned income).
- Form 4563 (exclusion of income for residents of American
Samoa).
- Are you claiming any of the following credits?
- Mortgage interest credit, Form 8396.
- Residential energy efficient property credit, Form 5695,
Part II.
- District of Columbia first-time homebuyer credit, Form 8859.
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. You can also send us comments from
www.irs.gov/formspubs/, select "Comment on Tax Forms and Publications" under "Information
about."
Although we cannot respond individually to each comment received,
we do appreciate your feedback and will consider your comments as we revise our
tax products.
taxmap/pubs/p972-000.htm#en_us_publink100015055Visit
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 61705-6613If you have a tax question, check the information available on
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_publink100012080This 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 46)
and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 41a).
The maximum amount you can claim for the credit is $1,000 for
each qualifying child.
taxmap/pubs/p972-000.htm#en_us_publink100012081A qualifying child for purposes of the child tax credit is a
child who:
- 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),
- Was under age 17 at the end of 2010,
- Did not provide over half of his or her own support for 2010,
- Lived with you for more than half of 2010 (see
Exceptions to time lived with you below),
- Is claimed as a dependent on your return, and
- Was a U.S. citizen, a U.S. national, or a U.S. resident alien.
For more information see Publication 519, U.S. Tax Guide for Aliens. 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); or Form 1040NR, line 7c, column (4).
taxmap/pubs/p972-000.htm#en_us_publink1000201301Your 10-year-old nephew lives in Mexico and qualifies as your
dependent. Because he is not a U.S. citizen, U.S. national, or U.S. resident
alien, he is not a qualifying child for the child tax credit.
taxmap/pubs/p972-000.htm#en_us_publink100012082An 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 2010, that child meets
condition (6) above to be a qualifying child for the child tax credit.
taxmap/pubs/p972-000.htm#en_us_publink100012083
A child is considered to have lived with you for all of 2010 if the child was
born or died in 2010 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 51 and 6c; Form 1040A, lines 33 and 6c; or Form 1040NR, lines 48 and
7c.
taxmap/pubs/p972-000.htm#en_us_publink100012084A 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 51 and 6c, or Form 1040A, lines 33 and 6c.
taxmap/pubs/p972-000.htm#en_us_publink100012085You must reduce your child tax credit if either (1) or (2) applies.
- The amount on Form 1040, line 46; Form 1040A, line 28; or
Form 1040NR, line 44, 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.
- Your modified adjusted gross income (AGI) is above the amount
shown below for your filing status.
- Married filing jointly – $110,000.
- Single, head of household, or qualifying widow(er) –
$75,000.
- Married filing separately – $55,000.
For purposes of the child tax credit, your modified AGI is your
AGI plus the following amounts that may apply to you.
- Any amount excluded from income because of the exclusion of
income from Puerto Rico. On the dotted line next to Form 1040, line 38, enter
the amount excluded and identify it as "EPRI." Also attach a copy of any Form(s)
499R-2/W-2PR to your return.
- Any amount on line 45 or line 50 of Form 2555, Foreign Earned
Income.
- Any amount on line 18 of Form 2555-EZ, Foreign Earned Income
Exclusion.
- Any amount on line 15 of Form 4563, Exclusion of Income for
Bona Fide Residents of American Samoa.
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_publink100012087Your AGI is the amount on Form 1040, line 38; Form 1040A, line
22; or Form 1040NR, line 37.
taxmap/pubs/p972-000.htm#en_us_publink100012088To 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 for each qualifying child.
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