skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

Affordable Care Act
Tax Topic Index

International
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
taxmap/instr/i1040s8-000.htm#en_us_publink1000274292

2013 Instructions for Schedule 8812

rule
taxmap/instr/i1040s8-000.htm#en_us_publink59790pd0e13

Child Tax Credit(p1)

rule

2013

taxmap/instr/i1040s8-000.htm#en_us_publink59790pd0e32Introduction

Use Part I of Schedule 8812 to document that any child for whom you entered an ITIN on Form 1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c; and for whom you also checked the box in column 4 of that line, is a resident of the United States because the child meets the substantial presence test and is not otherwise treated as a nonresident alien.
Use Parts II–IV of Schedule 8812 to figure the additional child tax credit. The additional child tax credit may give you a refund even if you do not owe any tax.
taxmap/instr/i1040s8-000.htm#en_us_publink1000274293

Future Developments(p1)

rule
For the latest information about developments related to Schedule 8812 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/schedule8812.