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IRS.gov Website
Publication 972
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Additional Child Tax Credit(p3)

For Use in Tax Year 2013
rule
This credit is for certain individuals who get less than the full amount of the child tax credit. The additional child tax credit may give you a refund even if you do not owe any tax.
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How to claim the additional child tax credit.(p3)

For Use in Tax Year 2013
rule
To claim the additional child tax credit, follow the steps below.
  1. Make sure you figured the amount, if any, of your child tax credit.
  2. If you answered "Yes" on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit.
  3. If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63.
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Child Tax Credit Worksheet

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Child Tax Credit Worksheet—Continued

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Line 11 Worksheet

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Line 11 Worksheet—Continued

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1040 and 1040NR Filers — Earned Income Worksheet
(for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit)

Before you begin: 

 ✓ Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line
    4a of Schedule 8812, Child Tax Credit.
 ✓ Disregard community property laws when figuring the amounts to enter on this worksheet.
 ✓ If married filing jointly, include your spouse's amounts with yours when completing this worksheet.
 
 
1.a. Enter the amount from Form 1040, line 7, or Form 1040NR, line 81a.
 b.Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule 8812, line 4b. This amount should be shown in Form(s) W-2, box 12, with code Q. 1b.
  Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3.   
2.a.Enter any statutory employee income reported on line 1 of Schedule C or C-EZ2a.
 b.Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.* Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b.
 c.Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A.* Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this line any amounts exempt from self-employment tax 2c.  
 d.If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Otherwise, skip this line and enter on line 2e the amount from line 2c 2d.  
 e.If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss) from line 2c. 2e.
3.Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet. Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3.
4.Enter any amount included on line 1a that is:      
 a.A scholarship or fellowship grant not reported on Form W-24a.  
 b.For work done while an inmate in a penal institution (enter "PRI" and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR)4b.  
 c.A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter "DFC" and this amount on the dotted line next to line 7 of Form 1040 or line 8 of 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. 4c.  
5.a.Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Do not include any amount that is also included on line 4a, 4b, or 4c above 5a.    
 b.Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. 5b.    
 c.Subtract line 5b from line 5a5c.  
6.Enter the amount from Form 1040, line 27, or Form 1040NR, line 276.  
7.Add lines 4a through 4c, 5c, and 67.
8.Subtract line 7 from line 38.
  
  • If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet.
  • If you were sent here from Schedule 8812, enter this amount on line 4a of that form.
  
*If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your return. 
         
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1040A Filers — Earned Income Worksheet
(for line 2 of the Line 11 Worksheet)     

Before you begin: 
 ✓ Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication.
 ✓ Disregard community property laws when figuring the amounts to enter on this worksheet.
       
1.a.Enter the amount from Form 1040A, line 71a.  
 b.Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule 8812, line 4b. This amount should be shown in Form(s) W-2, box 12, with code Q. 1b.  
 c.Add lines 1a and 1b.  1c.
2.Enter any amount included on line 1a that is:    
 a.A scholarship or fellowship grant not reported on Form W-22a.  
 b.For work done while an inmate in a penal institution (enter "PRI" and this amount next to line 7 of Form 1040A)2b.  
 c.A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter "DFC" and this amount next to line 7 of Form 1040A). 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 2c.  
3.Add lines 2a through 2c3.
4.Subtract line 3 from line 1c. Enter the result here and on line 2 of the Line 11 Worksheet 4.
       


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Additional Medicare Tax and RRTA Tax Worksheet
(for line 6 of the Line 11 Worksheet)

If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet.
Social security tax, Medicare tax, and Additional Medicare Tax on wages.
1.Enter the social security tax withheld (Form(s) W-2, box 4)1.
2.Enter the Medicare tax withheld (Form(s) W-2, box 6). Box 6 includes any Additional Medicare Tax2.
3.Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7)3.
4.Add lines 1, 2, and 34.
5.Enter the Additional Medicare Tax withheld (Form 8959, line 22)5.
6.Subtract line 5 from line 46.
Additional Medicare Tax on Self-Employment Income.
7.Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13)7.
Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax.
8.Enter the Tier 1 tax (Form(s) W-2, box 14)8.
9.Enter the Medicare tax (Form(s) W-2, box 14)9.
10.Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Do not use the same amount from Form 8959, line 17, for both this line and line 14 10.
11.Add lines 8, 9, and 1011.
12.Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013)12.
13.Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013)13.
14.Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Do not use the same amount from Form 8959, line 17, for both this line and line 10 14.
15.Add lines 12, 13, and 1415.
Line 6 amount
16.Add lines 6, 7, 11, and 15. Enter here and on line 6 of the Line 11 Worksheet.16.