Publication 972 - Child Tax Credit

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Publication 972

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Future developments.(p1)

The IRS has created a page on IRS.gov for information about Publication 972, at www.irs.gov/pub972. Information about any future developments affecting Publication 972 (such as legislation enacted after we release it) will be posted on that page.

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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.

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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.

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Complete the Child Tax Credit Worksheet, later in this publication.

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Complete the 1040 and 1040NR Filers - Earned Income Worksheet, later in this publication.

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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.

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If 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?
1. Form 2555 or 2555-EZ (relating to foreign earned income).
2. Form 4563 (exclusion of income for residents of American Samoa).
Are you claiming any of the following credits?
1. Mortgage interest credit, Form 8396.
2. Residential energy efficient property credit, Form 5695, Part II.
3. District of Columbia first-time homebuyer credit, Form 8859.

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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. 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.

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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

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If 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.

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Child Tax Credit (CTC)

This credit is for people who have a qualifying child as defined later. 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 38a).

The maximum amount you can claim for the credit is $1,000 for each qualifying child.

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Qualifying Child

A 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 2011,
Did not provide over half of his or her own support for 2011,
Lived with you for more than half of 2011 (see Exceptions to time lived with you below),
Is claimed as a dependent on your return,
Does not file a joint return for the year (or files it only as a claim for refund), 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).

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Example.(p2)

Your 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.

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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 2011, that child meets condition (7) above to be a qualifying child for the child tax credit.

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A child is considered to have lived with you for all of 2011 if the child was born or died in 2011 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 line 6c in either the Form 1040 or Form 1040A instructions.

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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 line 6c in either the Form 1040 or Form 1040A instructions.

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You 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.
1. Married filing jointly – $110,000.
2. Single, head of household, or qualifying widow(er) – $75,000.
3. Married filing separately – $55,000.

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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.

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.

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Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37.

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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 for each qualifying child.

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Child Tax Credit

What's New(p1)

Reminder(p1)

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

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

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

Who must use this publication.(p1)

Comments and suggestions.(p2)

Child Tax Credit(p2)

Qualifying Child(p2)

Example.(p2)

Adopted child.(p2)

Exceptions to time lived with you.(p2)

Qualifying child of more than one person.(p2)

Limits on the Credit(p3)

Modified AGI.(p3)

Claiming the Credit(p3)