Instructions for Schedule 8812, Child Tax Credit

Instructions for Schedule 8812

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If you identified any of your dependents using an ITIN on your Form 1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c; and you also checked the box in column (4) of that line for that dependent, you must determine if that dependent meets the substantial presence test and is not otherwise treated as a nonresident alien. Complete Line A for the first dependent listed on your Form 1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c, who has an ITIN and that you indicated qualified for the child tax credit by checking column (4). Use a separate line for each additional child identified by an ITIN for whom you checked the box in column (4).

Do not complete a line in Part I for a child if:

You identified that child with an SSN or adoption taxpayer identification number on the tax return, or
You did not check the box in column 4 of line 6c on your Form 1040 or Form 1040A, or line 7c of your Form 1040NR.

If you only check No on any line in Part I, your child tax credit or additional child tax credit may be reduced or eliminated.

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Even if your child meets the substantial presence test, your child may still be treated as a nonresident alien due to a tax treaty or because the child has a closer connection to another country. See Pub. 519 for more details.

If you must complete Part I for a child and that child meets the substantial presence test, but is still treated as a nonresident alien, check the “No” box for that child.

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Even if your child does not meet the substantial presence test, your child may meet an exception or be treated as a resident of the United States in certain circumstances. If your child does not meet the substantial presence test, but one of the following special circumstances applies, check both the "Yes" and "No" boxes for that child.

First-year election. If your child was present in the United States for at least 31 consecutive days in 2012 and meets the substantial presence test for 2013, your child may be considered a resident of the United States for part of 2012 if you make a valid election. See First-Year Choice under Dual Status Aliens in Pub. 519.
Child adopted by U.S. citizen or national. A child legally adopted by you or lawfully placed with you for legal adoption is not required to meet the substantial presence test if you are a citizen or national of the United States, and, for your tax year, the child has the same main home as you and is a member of your household.

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If you must complete Part I for more than four children, check the box following Line D. Use page 1 of another Schedule 8812 and reletter Lines A–D in Part I as E–H. Complete the additional Part I of Schedule 8812 and attach it to your Schedule 8812.

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Use the chart above to determine the amount to enter on line 4a.

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Enter on line 4b the total amount of nontaxable combat pay that you, and your spouse if filing jointly, received in 2012. This amount should be shown in Form W-2, box 12, with code Q.

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If you worked for a railroad, include the following taxes in the total on Schedule 8812, line 7.

Tier 1 tax withheld from your pay. This tax should be shown in box 14 of your Form(s) W-2 and identified as Tier 1 tax.
If you were an employee representative, 50% of the total tier 1 tax you paid for 2012.

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Earned Income Chart — Line 4a

IF you...	AND you...	THEN enter on line 4a...
have net earnings from self-employment	use either optional method to figure those net earnings,	the amount figured using Pub. 972 (even if you are also taking the EIC).
are taking the EIC on Form 1040, line 64a, or Form 1040A, line 38a	completed Worksheet B of the EIC instructions in your Form 1040 instructions,	your earned income from Worksheet B, line 4b, plus all of your nontaxable combat pay if you did not elect to include it in earned income for the EIC. If you were a member of the clergy, subtract (a) the rental value of a home or the nontaxable portion of an allowance for a home furnished to you (including payments for utilities), and (b) the value of meals and lodging provided to you, your spouse, and your dependents for your employer’s convenience.
	did not complete Worksheet B or filed Form 1040A,	your earned income from Step 5 of the EIC instructions in your tax return instructions, plus all of your nontaxable combat pay if you did not elect to include it in earned income for the EIC.
are not taking the EIC	were self-employed, or you are filing Schedule SE because you were a member of the clergy or you had church employee income, or you are filing Schedule C or C-EZ as a statutory employee,	the amount figured using Pub. 972.
	are not self-employed or filing Schedule SE, C, or C-EZ for the above reasons,	your earned income figured as follows:
		Line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR.
		Subtract, if included on line 7 (line 8 for Form 1040NR), any:
		• Taxable scholarship or fellowship grant not reported on a Form W-2.
		• Amount received for work performed while an inmate in a penal institution (put “PRI” and the amount subtracted in the space next to line 7 of Form 1040 or 1040A (line 8 for Form 1040NR)).	-
		• Amount received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (put “DFC” and the amount subtracted in the space next to line 7 of Form 1040 or Form 1040A (line 8 for Form 1040NR)). This amount may be shown in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity.
		• Amount from Form 2555, line 43, or Form 2555-EZ, line 18.


		Add all your nontaxable combat pay from Form(s) W-2, box 12, with code Q.	+

		Earned Income =

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Specific Instructions

Part I(p2)

Lines A through D. (p2)

Parts II through IV(p3)

Line 4a — Earned Income Chart.(p3)

Line 4b — Nontaxable Combat Pay.(p3)

Line 7 — Railroad Employees.(p3)