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IRS.gov Website
Instructions for Schedule 8812
taxmap/instr/i1040s8-002.htm#en_us_publink1000278445

Additional Child Tax Credit (Parts II–IV) (p1)

For Use in Tax Year 2013
rule
If any of your dependents is a qualifying child for purposes of the child tax credit (whether identified by an ITIN or not), you may qualify for the additional child tax credit. Before completing Parts II–IV of Schedule 8812, complete the Child Tax Credit Worksheet that applies to you. See the instructions for Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. If you meet the condition given in the TIP at the end of the Child Tax Credit Worksheet, complete Parts II–IV of this schedule to figure the amount of any additional child tax credit you can claim.
taxmap/instr/i1040s8-002.htm#en_us_publink59790pd0e60

Effect of Credit on Welfare Benefits(p1)

For Use in Tax Year 2013
rule
Any refund you receive as a result of taking the additional child tax credit cannot be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Check with your local benefits coordinator to find out if your refund will affect your benefits.
taxmap/instr/i1040s8-002.htm#en_us_publink1000278441
taxmap/instr/i1040s8-002.htm#TXMP4e2ef17f
Line B - Substantial Presence Test Text DescriptionLine B - Substantial Presence Test