U.S. Individual Income Tax Return

Reminder

Department of the Treasury
Internal Revenue Service

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Publication 972
Cat. No. 26584R

- OMB No. 1545-0074

Child Tax
For uSe in preparing

-2

Introduction
The purpose of this publication is:

-7

1. To figure the child tax credit you claim on Form 1040,
line 53; Form 1040A, line 33; or Form 1040NR, line
48; and
2. 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.
If you were sent here from your Form 1040, Form
1040A, or Form 1040NR instructions. Go to page 4 of
this publication 3 r d rn~:\lp!?
!!ie Child Tax Credil l".'::rksheet.
If you were sent here from your Form 8812 instruetions. Go to page 8 of this publication and complete the
1040 and 1040NR Filers - Earned Income Worksheet.

If you have not read your Form 1040, Form 1040A, or
Form 1040NR instructions. 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.

Who must use this publication. If you answer "Yes"to
any of the following questions, you must use this publication to figure your child tax credit.
1. Are you excluding income from Puerto Rico or are
you filing any of the following forms?

I

Get forms and other information
faster and easier by:
Internet www.irs.gov

a. Form 2555 or 2 5 5 5 4 3 (relating to foreign earned
income).
b. Form 4563 (exclusion of income for residents of

American Samoa).

Before you begin, figure the amount of any retirement savings contributions credit you
are claiming on Form 1040, line 53.Form 1040A, line 33, or Form 1040NR, line 48.

I

I

Credit Worksheet

Keep for Your Records

Tu bc a qualifyll~pchild fur I ~ ~Ch ! l t I 13% ~rccll~11ic c l ~ l l dI I I U ~ be
I under age 17 at thc end of ?V07 3nJ
requircmcnts lislcd ot) page 2f-int~ng-the-&HI
~ h Ui*tet
c
4
hratt~nwh - e w e p k & b + r ~ ~ I~W- ~ r #

1. N u ~ ~ ~ ubKerll~alifying
r
children: 2.

3.

X

l l l c other

51.000. Btltcr thc te4ull

Enrer the amount from Form 1040, Ilnv 3s.
Farm 104DA, linc 22; or Farln I 0 4 U N R ilnc 16.
1040 Filers. Entcr thc tutal of anyExcluniun r>T income frcm Pucrto Rice, and
Arnolinls frotn F o m ~2555, lines 45 and 50;
Form 2555-EZ, llne 18, and
Form 4563, IIIIC 15.
1040h and 1040NR Filers. Enter -0-.

*

I

3. E~itcrthc tolal.
4. Add 1lnt.s 2 MLI
5.

Enter the ainuunl shown bclow for youl- filing s1:riils
Marricd filing jointly - 9: I I 0.000
Single, hcad of household, r l l
qualifying widuw(er) - 575,001)
Marricd tiling scpararcly - S55.000

6.

Is the arnounl on line 4 lnurc

th311 the

alnuunl un line 5 ?

NO. Lcavc l ~ n e6 blank. Erlrer -O-

cln

linc 7

[3 Yes. Sublracr linc 5 from linc 3
11' thc rcsult 1s not a ~nulliplcof $1,0011,
incrcalc ~t lo the nexi multiple of $1,000
For exi\mple, incrcasc 5425 lo $1,000,

Illcrease $1,025 to $2,000, ctc.

7. Multiply thc amount on line h by 5% (.05). Enltr the rcsult
8.

I I

I

I s Ihe ilmuunt on I I I I C 1 morc than the nmuunt on l~nc71

No.

@

You cannul ~ i ~ ihe
k t child lax credit on Fo1.m 1040, line 52:
Form 1040A, 11ne 31. ur Form 104ONli, linc 47. You also cannvl lahr
the additional chtld tat c r e d ~ ton Furin 1040, line 68; Form IOJOA.
line 41; or Fun11 IOdONR, lint 67,. Cort~plelethe rest ( ~your
f
Funn ICISU, 1MOA. or borm IO4ONR.

Yes. Subtract line 7 huill llnc 1. Erllcr i h c rcsult.

Publication 972 (2007)

Page 3

Child Tax Credit Worksheet--continued

Keep for Your Records

from page 4

JYj

the amount from Form 104U, l ~ n c46. Form IOWA, line 28, or
Forin 1040NR. line 43.

9. Enter

-

10.

Add the amuunls frornForm 1U4U ur Form 1040A or Form 1040NH
Linc 47
Lune 29
Llne 44
Line 48

Lltic. 30

1.m: 4Y

Line 31

............
..............

+
+

............
.............

I. inc 4 5 0
Linc 46

+

Line

S=

L m e 51

pal---

I.--

-

+-

*-

r-1

-\

E , t , k w

*lncludc unly he amount, if any, horn

Form 5695,line 15
11.

Arc you cla~mingm y of the fulluwing crcd~ts'!

+

r

.r

,

~

1

1

i

Aduption crcdit, Form SX39.

1

,-

Residential
energy efficient properky credit, Form
7
5695, Part II

1

No. Entcr the illmount rrorll l ~ n c10.

l

-

7

Yes. Uomplete 11lc Lint I I Worksheet or1 thc ncxt pagc
lo

I

figure thc anlounr Icr cnler hcrc.

12.

Subtnct l ~ n cI I from linc 9. Enter Ihc rvsul~.

13.

I s thc amount un line

8 of this wurkchrel nlorc than the amuunt on lint 1 2?

NO. Enter the arnvtlnr

rrcrnl

linc 8 .

Yes. Enter the ammnt froin linc 12.
See thc TIP bcl~n4

-

I

1121

I

This is your
creditLnwr this arnuun! un
firm 1040. line 52.

.:

Mortgage ~nterestcredit, Form 8396
District of Columbia first-time homebuyer credit. Form 8859

You may be able to take the additional child tax credit on
Form 1040, line 68; form 1040A, line 41 : or Form 1 OJONR,
llne 62 only if you answered "Yes"on line 13.

First, complete your Form 1040 through line 67, Form

7 040A through line 40a, or Form 1040NR through line 61.
Then, use Form 8812 to figure any additional child tax credit

Page 4

Publication 972 (2007)

I- Mortgage interest credit, Form 8396

I

I

- D~strictof Columbia first-time homebuyer credit, Form 8859

I

I

\

Line 11 Worksheet--continued
10.

Subiracr linc Y from line 8. I f ' l l ~ zr v s u l ~1 5 /cro or less, enter -0-

11r1cI I .

(;,>

\

Keep for Your Recods

from page 6

11.

Enter the larger of linc 4 or line 10.

12.

l a the

\

amount on linc 1 1 of this wurkshee~more ~ h a nIhc amount

NO. Subtract line 1 1 from l ~ n c1. Enter the result.

0Yes. Enter -0-

\

1
1
1
ijn

line I ?

1>

Next, figure the amount ol' any of the folIowing crcdbts that you arc claiming
Usc the amuunt from line 12 above whcn vc\u arc asked to cllter the amount
from Forln 10.10. l ~ n e1 ;Fur~n1040A. l i n e 32; or F
o
r
0
Residential energy efficient property credit, Form 5695,

13.

.
.

Entcr thc ~ u ~ (>!'the
al
alnuunts [rum-

-Form 5695, line 33, and

Fonr1XS3Y.11nelL

- Form 8859, line 1 1
14.

Enler the amount fro~nlinc 10 ot the Child Tux Credit Worksheet on pagc 5.

15.

Add lines 13 and 14. Entcr thc total
Enter. /his amour!!urr

11nr I 1 01-the Child
T m Credir Wu'orhhret
on pugc 5.

1040 filers. Colnplctc lincs 59, hba, and 6' ol'ydt~rreturn 1f [hey apply to you.
1U411A filers. Complete line 40a o f yot~rrcturrl I ( I ( appl~csto you. ][you, or your spouse if
tiling jointly, had morc than onc etnploycr klr 2UO? and to~alwages of ovcr 597,500, figure any
chccss social security and railru~dr cyual 10 or lrlurc than lint. 1 abrrvr. ltrlle lints h ~hroughI)
blank, cnlcr -U- on ~ ! I I C10, and go to lint. I I on lhc ncxl p a y 0111~~
ISC, see 1U40
tilt.r.s. IO40A filvr~,,dnd 104Oh'Kjitcr.~on page 7 and thcn gu tu lrnc h
1s rhr J n u u n r on linc

If marricd filing
jointly, include your
spouse's amounts
wit11 yours when
curnplcting lincs h
and 7.

b
L
-

6.

Entrr the tulir! ol' thc Ibllaw~tigamounts from
Fvrm(5l \*'-2:
S w l a l securily (axes r r o ~ nbox 4 , and
M c d ~ c a r ctaxes from box 6 .
R~ilrorrdemployees, scc thc bottolr) of p;>gr 7.

7.

l O J U filers. Entcr thc total o f anyAmounts from Form 1040, llncs 27 dlld 59, and
Uncollec~rdsocial securiiy drld hlocllcarc. clr
tier 1 RRTA Inws slloun rn bux 12 u f your
Form(s) W - 2 with cvdcs A, H, M , and N.
1040.4 filers. Enlcr -0-

J

1040NR filers. Entrr !hv tulal of any
Amoun~I'rorll For111 1040NR, line 54, and
ll~~cullecicd
social sccurlly and Mcdic~rcor tier 1 RW'!',%
taxcs shorun In box I2 uf your Ft>rm(s)W-2 with codt< :I. U,hi,
and N.

Add lines 6 a i d 7. Enter lhv ~o~al

i

1040 filvrs. Enter thc total 01' rhc a[nilllllrs k o ~ n
Fomi 1040. Ilnct. h h ~and 67.
lO4OA filers. Enlrr rhc lvlal u f iiny Amourlt rrorn Film 1040.4, lint: M a , iinrl
Exctk\ sclc~allccurily and ticr 1 RRTA taxes
wilhhsld ~ l u t)ou cntered to the left ol Fvm)
1040,4, 1111~4.:

IC)4UKK filers. Entcr the amount from Fom)

1040NK, line 6 1 .

Publication 972 (2007)

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