Definition of qualifying child changed.(p1)
Beginning in 2009, you must claim the child as a dependent to be a qualifying child for the child tax credit. See Qualifying Child for more information.taxmap/pubs/p972-000.htm#en_us_publink1000132795
Reduction in earned income limit to claim additional child tax credit.(p1)
The earned income generally needed to claim the additional child tax credit is reduced to $3,000 for 2009.taxmap/pubs/p972-000.htm#en_us_publink100012072
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 47; and
- To figure the amount of earned income you enter on line 4a of Form 8812, Additional Child Tax Credit.
This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, 1040NR and 8812. Even if you were not sent here by the instructions to one of the forms, you can still choose to use this publication to figure your credit. However, most individuals can use the simpler worksheet in their tax form instructions.
This publication includes a detailed example of a taxpayer who figures the child tax credit and the additional child tax credit.taxmap/pubs/p972-000.htm#en_us_publink100012073
Go to page 4 of this publication and complete the Child Tax Credit Worksheet.taxmap/pubs/p972-000.htm#en_us_publink100012074
Go to page 8 of this publication and complete the 1040 and 1040NR Filers – Earned Income Worksheet.taxmap/pubs/p972-000.htm#en_us_publink100012075
Read 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_publink100012076
If 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 are you 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 II.
- 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 Forms and Publications Branch
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 *email@example.com
. (The asterisk must be included in the address.) Please put "Publications Comment" on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
to download forms and publications, call 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
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Bloomington, IL 61705-6613
If you have a tax question, check the information available on www.irs.gov
or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.
This credit is for people who have a qualifying child as defined on this page. 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 45) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 41a).
The maximum amount you can claim for the credit is $1,000 for each qualifying child.taxmap/pubs/p972-000.htm#en_us_publink100012081
A 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 2009,
- Did not provide over half of his or her own support for 2009,
- Lived with you for more than half of 2009 (see Exceptions to time lived with you below),
- Is claimed as a dependent on your return, 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_publink1000201301
Your 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_publink100012082
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 2009, that child meets condition (6) 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 all of 2009 if the child was born or died in 2009 and your home was this child's home for the entire 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 Form 1040, lines 51 and 6c; Form 1040A, lines 33 and 6c; or Form 1040NR, lines 47 and 7c.taxmap/pubs/p972-000.htm#en_us_publink100012084
A special rule applies if your qualifying child is the qualifying child of more than one person. For details, see the instructions for Form 1040, lines 51 and 6c, or Form 1040A, lines 33 and 6c.taxmap/pubs/p972-000.htm#en_us_publink100012085
You 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 43; 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_publink100012087
Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 36.taxmap/pubs/p972-000.htm#en_us_publink100012088
To 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.