taxmap/pubs/p972-000.htm#en_us_publink100012070For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to
www.irs.gov/pub972.
Form 8812 is no longer available to figure the additional child tax credit. Instead, use Parts II through IV of Schedule 8812 (Form 1040A or 1040) to figure the additional child tax credit for
2012.
Schedule 8812 (Form 1040A or 1040) is new for 2012. It includes a Part I to be completed by taxpayers claiming a child tax credit for a child identified by an IRS Individual Taxpayer Identification Number (ITIN) instead of a social security number (SSN). See
Qualifying Child, later. Parts II through IV of Schedule 8812 are used to figure the additional child tax credit for
2012.
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.
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 Schedule 8812 (Form 1040A or 1040), Child Tax
Credit.
This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, or 1040NR, or Schedule 8812. Even if you were not sent here by the instructions to one of the forms or the schedule, you can still choose to use this publication to figure your credit. However, most individuals can use a simpler worksheet in their tax form
instructions.
taxmap/pubs/p972-000.htm#en_us_publink100012073taxmap/pubs/p972-000.htm#en_us_publink100012074taxmap/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 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.
- Adoption credit, Form 8839.
- Residential energy efficient property credit, Form 5695, Part
I.
- 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 and Specialty 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 "More
Information."
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_publink1000264290Visit
www.irs.gov/formspubs/
to download forms and publications, call 1-800-TAX-FORM (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 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.
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 2012,
- Did not provide over half of his or her own support for 2012,
- Lived with you for more than half of 2012 (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).
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_publink1000277227If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN instead of a social security number (SSN) or adoption taxpayer identification number (ATIN), you must complete Part I of Schedule 8812 (Form 1040A or
1040).
Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. For more information about the substantial presence test, see Publication
519, U.S. Tax Guide for Aliens.
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 2012, that child meets condition (7) 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 more than half of 2012 if the
child was born or died in 2012 and your home was this child's home for more than
half the 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.
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 line 6c in either the Form 1040 or Form 1040A
instructions.
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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