Department of the Treasury What’s new Internal Revenue Service

Qualifying child. The definition of a qualifying child has

changed. See Qualifying child, later. Publication 972

Cat. No. 26584R — OMB No. 1545–0074 New Form 8901. If you have a qualifying child who is not

your dependent, you must complete and file Form 8901,

Information on Qualifying Children Who Are Not Depen- Child Tax dents.

Hurricane Katrina tax relief. If your main home was in Credit the Hurricane Katrina disaster area on August 25, 2005,

you may be able to elect to use your 2004 earned income

to figure your additional child tax credit. See Form 8812

and Publication 4492. For use in preparing

2005 Returns Reminder

Photographs of missing children. 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.

Introduction

The purpose of this publication is:

1. To figure the child tax credit you claim on Form 1040,

line 52, or Form 1040A, line 33, 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, 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 or Form

1040A instructions. Go to page 4 of this publication and

complete the Child Tax Credit Worksheet.

If you were sent here from your Form 8812 instructions. Go to page 8 of this publication and complete the

1040 Filers – Earned Income Worksheet.

If you have not read your Form 1040 or Form 1040A

Get forms and other information instructions. Read the explanation of who must use this

faster and easier by: publication next. If you find that you are not required to use

this publication to figure your child tax credit, you can use

Internet • www.irs.gov the simpler worksheet in the Form 1040 or Form 1040A

instructions to figure your credit.
Who must use this publication. If you answer “Yes” to

any of the following questions, you must use this publica- Child Tax Credit

tion to figure your child tax credit.

This credit is for people who have a qualifying child as

1. Are you excluding income from Puerto Rico or are defined on this page. It is in addition to the credit for child

you filing any of the following forms? and dependent care expenses (on Form 1040, line 48, or

Form 1040A, line 29) and the earned income credit (on a. Form 2555 or 2555-EZ (relating to foreign earned Form 1040, line 66a, or Form 1040A, line 41a). income). The maximum amount you can claim for the credit is

b. Form 4563 (exclusion of income for residents of $1,000 for each qualifying child.

American Samoa).

Qualifying Child 2. Is the amount on Form 1040, line 38, or Form 1040A,

line 22, more than the amount shown next for your A qualifying child for purposes of the child tax credit is a

filing status? child who:

a. Married filing jointly – $110,000. 1. Is your son, daughter, stepchild, foster child, brother,

sister, stepbrother, stepsister, or a descendant of any b. Single, head of household, or qualifying widow(er) of them (for example, your grandchild), – $75,000.

2. Was under age 17 at the end of 2005, c. Married filing separately – $55,000.

3. Did not provide over half of his or her own support for

3. Are you claiming any of the following credits? 2005,

a. Adoption credit, Form 8839. 4. Lived with you for more than half of 2005. (see Exceptions to “time lived with you” condition below), b. Mortgage interest credit, Form 8396. and

c. District of Columbia first-time homebuyer credit, 5. Was a U.S. citizen, a U.S. national, or a resident of Form 8859. the United States. If the child was adopted, see

Adopted child below.

For each qualifying child you must either check the box Comments and suggestions. We welcome your com- on Form 1040 or Form 1040A, line 6c, column (4), or ments about this publication and your suggestions for complete Form 8901 (if the child is not your dependent). future editions.

You can write to us at the following address: Adopted child. An adopted child is always treated as

your own child. An adopted child includes a child lawfully Internal Revenue Service placed with you for legal adoption. Individual Forms and Publications Branch If you are a U.S. citizen or U.S. national and your SE:W:CAR:MP:T:I adopted child lived with you all year as a member of your 1111 Constitution Ave. NW, IR-6406 household in 2005, that child meets condition (5) above to Washington, DC 20224 be a qualifying child for the child tax credit.

We respond to many letters by telephone. Therefore, it Exceptions to “time lived with you” condition. A child

would be helpful if you would include your daytime phone is considered to have lived with you for all of 2005 if the

number, including the area code, in your correspondence. child was born or died in 2005 and your home was this

child’s home for the entire time he or she was alive. You can email us at *taxforms@irs.gov. (The asterisk Temporary absences for special circumstances, such as must be included in the address.) Please put “Publications for school, vacation, medical care, military service, or busi- Comment” on the subject line. Although we cannot re- ness, count as time lived with you. spond individually to each email, we do appreciate your There are also exceptions to the “time lived with you” feedback and will consider your comments as we revise condition for kidnapped children and children of divorced our tax products. or separated parents. For details, see the instructions for

Tax questions. If you have a tax question, visit Form 1040, lines 52 and 6c, or Form 1040A, lines 33 and

www.irs.gov or call 1-800-829-1040. We cannot answer 6c.

tax questions at either of the addresses listed above.

Ordering forms and publications. Visit www.irs.gov/ Qualifying child of more than one person. A special

formspubs to download forms and publications, call rule applies if your qualifying child is the qualifying child of

1-800-829-3676, or write to the National Distribution more than one person. For details, see the instructions for

Center at the address shown under How To Get Tax Help Form 1040, lines 52 and 6c, or Form 1040A, lines 33 and

in the back of this publication. 6c.

Page 2
Limits on the Credit 1040EZ. You must provide the name and identification

number (usually a social security number) on your tax

You must reduce your child tax credit if either (1) or (2) return (or Form 8901) for each qualifying child.

applies.

1. The amount on Form 1040, line 46, or Form 1040A,

line 28, is less than the credit. If this amount is zero, Earned Income

you cannot take this credit because there is no tax to You will need to figure your earned income using one of the reduce. But you may be able to take the additional worksheets in this publication if you are completing the child tax credit. See Additional Child Tax Credit, Line 11 Worksheet (page 6) or Form 8812. Form 1040 later.

filers, use the worksheet on page 8 to figure your earned 2. Your modified adjusted gross income (AGI) is above income. Form 1040A filers, use the worksheet on page 9. the amount shown below for your filing status. For this purpose, earned income includes only:

a. Married filing jointly – $110,000. • Taxable earned income, and

b. Single, head of household, or qualifying widow(er) • Nontaxable combat pay. – $75,000.

c. Married filing separately – $55,000.

Additional Child Tax Credit Modified AGI. For purposes of the child tax credit, your

modified AGI is your AGI plus the following amounts that This credit is for certain individuals who get less than the may apply to you. full amount of the child tax credit. The additional child tax

• Any amount excluded from income because of the credit may give you a refund even if you do not owe any

exclusion of income from Puerto Rico. tax.

• Any amount on line 43 or line 48 of Form 2555,

Foreign Earned Income. How to claim the additional child tax credit. To claim

the additional child tax credit, follow the steps below. • Any amount on line 18 of Form 2555-EZ, Foreign

Earned Income Exclusion. 1. Make sure you figured the amount, if any, of your

• Any amount on line 15 of Form 4563, Exclusion of child tax credit.

Income for Bona Fide Residents of American Sa- 2. If you answered “Yes” on line 4 or line 5 of the Child moa. Tax Credit Worksheet in the Form 1040 or Form

1040A instructions (or on line 13 of the Child Tax If you do not have any of the above, your modified AGI is Credit Worksheet in this publication), use Form 8812 the same as your AGI. to see if you can take the additional child tax credit.

AGI. Your AGI is the amount on Form 1040, line 38, or 3. If you have an additional child tax credit on line 13 of Form 1040A, line 22. Form 8812, carry it to Form 1040, line 68 or Form

1040A, line 42.

Claiming the Credit

To claim the child tax credit, you must file Form 1040 or

Form 1040A. You cannot claim the child tax credit on Form

Page 3
Child Tax Credit Worksheet

No. STOP

Keep for Your Records

1.

2.

3.

8.

7.

1

2

Number of qualifying children: $1,000. Enter the result. 

Enter the amount from Form 1040, line 38, or

Form 1040A, line 22.

1040 Filers. Enter the total of any—

● Exclusion of income from Puerto Rico, and

● Amounts from Form 2555, lines 43 and 48;

Form 2555-EZ, line 18; and

Form 4563, line 15.

Is the amount on line 1 more than the amount on line 7?

You cannot take the child tax credit on Form 1040, line 52,

or Form 1040A, line 33. You also cannot take the additional child

tax credit on Form 1040, line 68, or Form 1040A, line 42.

Complete the rest of your Form 1040 or 1040A.

Yes. Subtract line 7 from line 1. Enter the result.

Go to Part 2 on the next page.

Multiply the amount on line 6 by 5% (.05). Enter the result.

3

8

1040A Filers. Enter -0-. 

4. Add lines 2 and 3. Enter the total. 4

5. Enter 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

5



6. Is the amount on line 4 more than the amount on line 5?

Yes. Subtract line 5 from line 4.

No. Leave line 6 blank. Enter -0- on line 7.

If the result is not a multiple of $1,000,

increase it to the next multiple of $1,000.

For example, increase $425 to $1,000,

increase $1,025 to $2,000, etc.

6

7

Part 1

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2005 and meet the other

requirements listed on page 2. CAUTION

Page 4
Child Tax Credit Worksheet—Continued from page 4 Keep for Your Records

9.

10.

9

10

Enter the amount from Form 1040, line 46, or Form 1040A, line 28.

Add the amounts from—

11. Are you claiming any of the following credits?

● Adoption credit, Form 8839

● Mortgage interest credit, Form 8396

● District of Columbia first-time homebuyer credit, Form 8859

11 

12. Subtract line 11 from line 9. Enter the result.

Part 2

1040

13. Is the amount on line 8 of this worksheet more than the amount on line 12?

Yes. Enter the amount from line 12.

See the below. TIP

No. Enter the amount from line 8.

This is your

child tax credit.

Enter this amount on

Form 1040, line 52, or

Form 1040A, line 33.

You may be able to take the additional child tax credit on

Form 1040, line 68, or Form 1040A, line 42, only if you answered

“Yes” on line 13.

● First, complete your Form 1040 through line 67, or

Form 1040A through line 41a.

● Then, use Form 8812 to figure any additional child tax credit.

13



Yes. Complete the Line 11 Worksheet on the next page

to figure the amount to enter here.

No. Enter the amount from line 10.

12

1040A

Form 1040 or Form 1040A

Line 47

Line 48

Line 49

Line 50

Line 51

Line 29

Line 30

Line 31

Line 32

Enter the total.

+

+

+

+

TIP

Page 5
Line 11 Worksheet Keep for Your Records

 Complete the Earned Income Worksheet on page 8 or 9 that applies to you. Exception: You do

not need to complete an Earned Income Worksheet if you are electing to use your 2004 earned

income on line 2 of this worksheet.

1.

5.

7.

1

6

Enter the amount from line 8 of the Child Tax Credit Worksheet on page 4.

Enter the total of the following amounts from

Form(s) W-2:

1040 filers. Enter the total of any—

● Amounts from Form 1040, lines 27 and 59, and

● Uncollected social security and Medicare or

tier 1 RRTA taxes shown in box 12 of your

Form(s) W-2 with codes A, B, M, and N.

7

1040A filers. Enter -0-. 

8. Add lines 6 and 7. Enter the total. 8

9. 1040 filers. Enter the total of the amounts from

Form 1040, lines 66a and 67.

1040A filers. Enter the total of any— 9 ● Amount from Form 1040A, line 41a, and

● Excess social security and tier 1 RRTA taxes 

withheld that you entered to the left of Form 

1040A, line 43.

● Social security taxes from box 4, and

● Medicare taxes from box 6.

If married filing

jointly, include your

spouse’s amounts

with yours when

completing lines 6

and 7.





Railroad employees, see the bottom of page 7.

Use this worksheet only if you answered “Yes” on line 11 of the Child Tax Credit Worksheet on page 5.



Before you begin:

2.

2

Enter your earned income from the worksheet on page

8 or 9 that applies to you. Exception: If your main

home was in the Hurricane Katrina disaster area on

August 25, 2005, and you are electing to use your 2004

earned income to figure any additional child tax credit

and earned income credit, enter your 2004 earned

income. See Publication 4492 for details.

No. Leave line 3 blank, enter -0- on line 4, and go

to line 5.

3. Is the amount on line 2 more than $11,000?

Yes. Subtract $11,000 from the amount on line 2.

Enter the result.

4. Multiply the amount on line 3 by 15% (.15) and enter the result.

Is the amount on line 1 of the Child Tax Credit Worksheet on page 4 $3,000 or

more?

No. If line 4 above is zero, stop. Do not complete the rest of this worksheet.

Instead, go back to the Child Tax Credit Worksheet on page 5 and do the

following. Enter the amount from line 10 on line 11 and complete lines 12 and

13. If line 4 above is more than zero, leave lines 6 through 9 blank, enter -0- on

line 10, and go to line 11 on the next page.

3

4

Yes. If line 4 above is equal to or more than line 1 above, leave lines 6

through 9 blank, enter -0- on line 10, and go to line 11 on the next page.

Otherwise, see 1040 filers and 1040A filers on page 7 and then go to line 6.

6.

10. Subtract line 9 from line 8. If the result is zero or less, enter -0-.

Go to line 11 on the next page. 10

CAUTION

Page 6
Line 11 Worksheet—Continued from page 6 Keep for Your Records

12.

12

Is the amount on line 11 of this worksheet more than the amount on line 1?

13. Enter the total of the amounts from—

● Form 8839, line 18, and

● Form 8396, line 11, and

● Form 8859, line 11.

13 

14. Enter the amount from line 10 of the Child Tax Credit Worksheet on page 5.

15. Add lines 13 and 14. Enter the total.

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

and Tier 1 Medicare tax you paid for 2005.

15

14

Yes. Enter -0-. No. Subtract line 11 from line 1. Enter the result.

Next, figure the amount of any of the following credits that you are claiming.

Use the amount from line 12 above when you are asked to enter the amount

from Form 1040, line 52, or Form 1040A, line 33.

● Adoption credit, Form 8839

● Mortgage interest credit, Form 8396

● District of Columbia first-time homebuyer credit, Form 8859

Then, go to line 13.

Railroad employees. Include the following taxes in the total on line 6 of the Line 11 Worksheet.





Enter this amount on

line 11 of the Child

Tax Credit Worksheet

on page 5.

11. Enter the larger of line 4 or line 10. 11

1040 filers. Complete lines 59, 66a, and 67 of your return if they apply to you.

1040A filers. Complete line 41a of your return if it applies to you. If you, or your spouse if

filing jointly, had more than one employer for 2005 and total wages of over $90,000, figure any

excess social security and railroad retirement (RRTA) taxes withheld. See the instructions for

Form 1040A, line 43.

Page 7
1040 Filers - Earned Income Worksheet

Before you begin:

 Use this worksheet only if you were sent here from the Line 11 Worksheet on page 6 of this publication or line

4a of Form 8812, Additional 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 .............................................. 1a.

b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Form 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-EZ ................... 2a.

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 K1.* Reduce this

amount by any unreimbursed nonfarm partnership expenses you deducted on Schedule E. Do not

include 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 36, and from farm partnerships,

Schedule K-1 (Form 1065), box 14, code A.* Reduce this amount by any unreimbursed

farm partnership expenses you deducted on Schedule E. Do not include 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 on page 6 or line 4a of Form 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-2 ..................... 4a.

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) .................................... 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). 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 41, 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 amount, if any, from Form 2555, line 42, that is also

deducted on Schedule C, C-EZ, or F, or included on Schedule E in

partnership net income or (loss) ............................ 5b.

c. Subtract line 5b from line 5a ............................................ 5c.

6. Enter the amount from Form 1040, line 27 .................................... 6.

7. Add lines 4a through 4c, 5c, and 6 ...................................................... 7.

8. Subtract line 7 from line 3 ............................................................ 8.

• If you were sent here from the Line 11 Worksheet on page 6, enter this amount on line 2 of that

worksheet.

• If you were sent here from Form 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.

Page 8
1040A Filers - Earned Income Worksheet

Before you begin:

 Use this worksheet only if you were sent here from the Line 11 Worksheet on page 6 of this publication.  Disregard community property laws when figuring the amounts to enter on this worksheet.

1. a. Enter the amount from Form 1040A, line 7 ....................... 1a.

b. Enter the amount of any nontaxable combat pay received. Also enter this

amount on Form 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-2 .......... 2a.

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 2c ...................................................... 3.

4. Subtract line 3 from line 1c. Enter the result here and on line 2 of the Line 11 Worksheet on

page 6 ................................................................... 4.

Page 9
11. They check the “No” box on line 11 because they are

Detailed Example not claiming any of the credits shown on line 11.

They enter -0- in the box for line 11.

Steve and Gretchen Leaf have four children who are all 12. They subtract the amount on line 11 ($0) from the qualifying children for the child tax credit. Steve and amount on line 9 ($2,000) and enter the result Gretchen’s adjusted gross income (AGI) (Form 1040, line ($2,000) in the box for line 12. 38) is $112,000. This amount represents Steve’s salary

and is considered earned income. They will file a joint 13. They check the “Yes” box in line 13 since the amount

return. Assume that their tax (Form 1040, line 46) is on line 8 ($3,900) is more than the amount on line 12

$2,000. ($2,000). They enter the amount from line 12

Steve and Gretchen have the 2005 Form 1040 tax ($2,000) in the box for line 13. Their child tax credit is

package and instructions. They want to see if they qualify $2,000. They enter $2,000 on line 52 of their Form

for the child tax credit, so they follow the steps for line 52 in 1040.

the instructions. Steve and Gretchen read the TIP in the worksheet and find

Step 1. In Step 1 of those instructions Steve and Gretchen that they may be able to take the additional child tax credit

determine all four children qualify for the child tax credit. because they checked the “Yes” box in line 13.

Steve and Gretchen complete their Form 1040 through Step 2. The Leafs check the box in column (4) of line 6c on line 67 and use Form 8812 to see if they can claim the Form 1040 for each child. additional child tax credit.

Step 3. In Step 3 the Leafs find out they must use Publica- Completing Form 8812. tion 972 to figure their child tax credit because their AGI is

more than $110,000. When they read Publication 972, 1. They enter the amount from line 8 of their Child Tax

they find out they must complete the Child Tax Credit Credit Worksheet ($3,900) on line 1.

Worksheet that begins on page 4. 2. On line 2, they enter the amount of their child tax

Completing the Child Tax Credit Worksheet. Steve and credit ($2,000) from line 52 of their Form 1040.

Gretchen fill out the worksheet (shown here) to find out 3. Steve and Gretchen subtract the amount on line 2 how much child tax credit they can claim. ($2,000) from the amount on line 1 ($3,900) and

1. Steve and Gretchen enter the number of qualifying enter the result ($1,900) on line 3.

children (4), multiply 4 by $1,000, and enter the re- 4. Before completing line 4a, they read the instructions sult ($4,000) in the box for line 1. on the back of the form and find they should enter

2. They enter their AGI ($112,000) in the box for line 2. the amount from line 7 of their Form 1040 ($112,000)

on line 4a. 3. They enter -0- in the box for line 3 since they did not

exclude any income from Puerto Rico or any income 5. Neither Steve nor Gretchen had any nontaxable

on Form 2555, Form 2555-EZ, or Form 4563. combat pay, so they leave line 4b blank.

4. They add $112,000 and $0 and enter the result 6. Since the amount on line 4a ($112,000) is more than

($112,000) in the box for line 4. $11,000, they check the “Yes” box on line 5, and

subtract $11,000 from the amount on line 4a 5. They enter $110,000 in the box for line 5 since they ($112,000) and enter the result ($101,000) on line 5. will file a joint return.

7. They multiply the amount on line 5 ($101,000) by 6. They check the “Yes” box in line 6 since the amount 15% (.15) and enter the result ($15,150) on line 6. on line 4 ($112,000) is more than the amount on line Next, they are asked if they have three or more 5 ($110,000). They subtract line 5 ($110,000) from qualifying children. Steve and Gretchen check the line 4 ($112,000) and enter the result ($2,000) in the “Yes” box. Since line 6 ($15,150) is more than line 3 box for line 6. ($1,900), they skip Part II and enter the amount from

7. They multiply the amount on line 6 ($2,000) by 5% line 3 ($1,900) on line 13. This $1,900 is their addi-

(.05) and enter the result ($100) in the box for line 7. tional child tax credit. They also enter this amount on

line 68 of their Form 1040. 8. They check the “Yes” box in line 8 since the amount

on line 1 ($4,000) is more than the amount on line 7 Steve and Gretchen will get a child tax credit of $2,000 and

($100). They subtract line 7 ($100) from line 1 an additional child tax credit of $1,900 for the year.

($4,000) and enter the result ($3,900) in the box for

line 8.

9. They enter the amount from line 46 of their Form

1040 ($2,000) in the box for line 9.

10. Steve and Gretchen did not have any of the credits

on lines 47, 48, 49, 50, or 51 of Form 1040, so they

enter -0- in the box for line 10.

Page 10
4 4,000

112,000

0

110,000

2,000

100

3,900

112,000





Child Tax Credit Worksheet Leafs’ filled-in worksheet

No. STOP

Keep for Your Records

1.

2.

3.

8.

7.

1

2

Number of qualifying children: $1,000. Enter the result. 

Enter the amount from Form 1040, line 38, or

Form 1040A, line 22.

1040 Filers. Enter the total of any—

● Exclusion of income from Puerto Rico, and

● Amounts from Form 2555, lines 43 and 48;

Form 2555-EZ, line 18; and

Form 4563, line 15.

Is the amount on line 1 more than the amount on line 7?

You cannot take the child tax credit on Form 1040, line 52,

or Form 1040A, line 33. You also cannot take the additional child

tax credit on Form 1040, line 68, or Form 1040A, line 42.

Complete the rest of your Form 1040 or 1040A.

Yes. Subtract line 7 from line 1. Enter the result.

Go to Part 2 on the next page.

Multiply the amount on line 6 by 5% (.05). Enter the result.

3

8

1040A Filers. Enter -0-. 

4. Add lines 2 and 3. Enter the total. 4

5. Enter 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

5



6. Is the amount on line 4 more than the amount on line 5?

Yes. Subtract line 5 from line 4.

No. Leave line 6 blank. Enter -0- on line 7.

If the result is not a multiple of $1,000,

increase it to the next multiple of $1,000

(for example, increase $425 to $1,000,

increase $1,025 to $2,000, etc.).

6

7

Part 1

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2005 and meet the other

TIP requirements listed on page 2.

Page 11
2,000

0

2,000

2,000

Leafs’ filled-in worksheet continued

Child Tax Credit Worksheet—Continued from page 4 Keep for Your Records

9. Enter the amount from Form 1040, line 46, or Form 1040A, line 28. 9

11. Are you claiming any of the following credits?

● Adoption credit, Form 8839

● Mortgage interest credit, Form 8396

● District of Columbia first-time homebuyer credit, Form 8859

11 

12. Subtract line 11 from line 9. Enter the result.

Part 2

1040

13. Is the amount on line 8 of this worksheet more than the amount on line 12?

Yes. Enter the amount from line 12.

See the below. TIP

No. Enter the amount from line 8.

This is your

child tax credit.

Enter this amount on

Form 1040, line 52, or

Form 1040A, line 33.

You may be able to take the additional child tax credit on

Form 1040, line 68, or Form 1040A, line 42, only if you answered

“Yes” on line 13.

● First, complete your Form 1040 through line 67, or

Form 1040A through line 41a.

● Then, use Form 8812 to figure any additional child tax credit.

13



Yes. Complete the Line 11 Worksheet on the next page

to figure the amount to enter here.

No. Enter the amount from line 10.

12

1040A





10.

10

Add the amounts from—

Form 1040 or Form 1040A

Line 47

Line 48

Line 49

Line 50

Line 51

Line 29

Line 30

Line 31

Line 32

Enter the total.

+

Line

+

+

+

0

Page 12
Steve and Gretchen Leaf 678 00 4444

3,900

2,000

1,900

15,150

1,900





Yes. Subtract $11,000 from the amount on line 4a. Enter the result

OMB No. 1545-0074

Additional Child Tax Credit Form 8812

Complete and attach to Form 1040 or Form 1040A. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 47

Name(s) shown on return Your social security number

For Paperwork Reduction Act Notice, see back of form. Cat. No. 10644E Form 8812 (2005)

3

2

4a

6

Withheld social security and Medicare taxes from Form(s) W-2, boxes 4 and

6. If married filing jointly, include your spouse’s amounts with yours. If you

worked for a railroad, see instructions on back

Add lines 7 and 8

1

Enter the total of the amounts from Form 1040, lines

27 and 59, plus any uncollected social security and

Medicare or tier 1 RRTA taxes included on line 63.

Enter -0-.

Enter the total of the amounts from Form 1040, lines

66a and 67.

Enter the total of the amount from Form 1040A, line

41a, plus any excess social security and tier 1 RRTA

taxes withheld that you entered to the left of line 43

(see instructions on back).

Enter the amount from line 1 of your Child Tax Credit Worksheet on page 42 of the Form 1040 instructions

or page 39 of the Form 1040A instructions. If you used Pub. 972, enter the amount from line 8 of the

worksheet on page 4 of the publication

Enter the amount from Form 1040, line 52, or Form 1040A, line 33

Subtract line 2 from line 1. If zero, stop; you cannot take this credit

8

9



6

1040A filers:

1040 filers:

1040 filers:

1040A filers:

1

2

13

1040 .

1040A . . . . . . . . . Enter this amount on

Form 1040, line 68, or

Form 1040A, line 42.





8812

1040

1040A

. . . . . . . . . .

3

Earned income (see instructions on back). If your main home was in the

Hurricane Katrina disaster area on August 25, 2005, and you are electing to

use your 2004 earned income, check here 

5 Is the amount on line 4a more than $11,000?

No. Leave line 5 blank and enter -0- on line 6.

4a

5

Multiply the amount on line 5 by 15% (.15) and enter the result

7

Next. Do you have three or more qualifying children?

No. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part II and enter the

smaller of line 3 or line 6 on line 13.

Yes.

7

8

9

10

10

11 Subtract line 10 from line 9. If zero or less, enter -0- 11

12 Enter the larger of line 6 or line 11 12

Next, enter the smaller of line 3 or line 12 on line 13.

13 This is your additional child tax credit

Part III

Part I

Part II

All Filers

Certain Filers Who Have Three or More Qualifying Children

Additional Child Tax Credit

If line 6 is equal to or more than line 3, skip Part II and enter the amount from line 3 on

line 13. Otherwise, go to line 7.

(99)

4b

Nontaxable combat pay (see instructions on

back)

b

2005

112,000

101,000

Page 13
It contains a list of free tax publications and an index of tax

topics. It also describes other free tax information services, Paperwork Reduction Act Notice. We ask for the infor- including tax education and assistance programs and a list mation on the worksheets in this publication to carry out of TeleTax topics. the Internal Revenue laws of the United States. You are

Internet. You can access the IRS website 24 required to give us the information if requested. We need it hours a day, 7 days a week, at www.irs.gov to: to ensure that you are complying with these laws and to

allow us to figure and collect the right amount of tax.

You are not required to provide the information re- • E-file your return. Find out about commercial tax

quested on a form (or worksheet in this publication) that is preparation and e-file services available free to elisubject to the Paperwork Reduction Act unless the form (or gible taxpayers.

publication) displays a valid OMB control number. Books • Check the status of your 2005 refund. Click on or records relating to a form, its instructions, or this publica- Where’s My Refund. Be sure to wait at least 6

tion must be retained as long as their contents may be- weeks from the date you filed your return (3 weeks come material in the administration of any Internal if you filed electronically). Have your 2005 tax re- Revenue law. Generally, tax returns and return information turn available because you will need to know your are confidential, as required by section 6103. social security number, your filing status, and the The average time and expenses required to complete exact whole dollar amount of your refund. these worksheets will vary depending on individual circum- • Download forms, instructions, and publications. stances. For the estimated averages, see the instructions • Order IRS products online. for your income tax return.

If you have suggestions for making these worksheets • Research your tax questions online.

simpler, we would be happy to hear from you. See Com- • Search publications online by topic or keyword.

ments and suggestions, earlier. • View Internal Revenue Bulletins (IRBs) published in

the last few years.

• Figure your withholding allowances using our Form How To Get Tax Help W-4 calculator.

• Sign up to receive local and national tax news by You can get help with unresolved tax issues, order free email. publications and forms, ask tax questions, and get informa- • Get information on starting and operating a small tion from the IRS in several ways. By selecting the method business. that is best for you, you will have quick and easy access to

tax help. Phone. Many services are available by phone.

Contacting your Taxpayer Advocate. If you have attempted to deal with an IRS problem unsuccessfully, you • Ordering forms, instructions, and publications. Call should contact your Taxpayer Advocate.

The Taxpayer Advocate independently represents your 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms interests and concerns within the IRS by protecting your and instructions. You should receive your order rights and resolving problems that have not been fixed within 10 days. through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, • Asking tax questions. Call the IRS with your tax

they can clear up problems that resulted from previous questions at 1-800-829-1040.

contacts and ensure that your case is given a complete • Solving problems. You can get face-to-face help

and impartial review. solving tax problems every business day in IRS

To contact your Taxpayer Advocate: Taxpayer Assistance Centers. An employee can

explain IRS letters, request adjustments to your ac- • Call the Taxpayer Advocate toll free at count, or help you set up a payment plan. Call your 1-877-777-4778.

local Taxpayer Assistance Center for an appoint- • Call, write, or fax the Taxpayer Advocate office in ment. To find the number, go to www.irs.gov/localyour area. contacts or look in the phone book under United

States Government, Internal Revenue Service. • Call 1-800-829-4059 if you are a TTY/TDD user.

• TTY/TDD equipment. If you have access to TTY/ • Visit www.irs.gov/advocate. TDD equipment, call 1-800-829-4059 to ask tax

questions or to order forms and publications. For more information, see Publication 1546, How To Get • TeleTax topics. Call 1-800-829-4477 and press 2 to Help With Unresolved Tax Problems (now available in listen to pre-recorded messages covering various Chinese, Korean, Russian, and Vietnamese, in addition to tax topics. English and Spanish). • Refund information. If you would like to check the

Free tax services. To find out what services are avail- status of your 2005 refund, call 1-800-829-4477

able, get Publication 910, IRS Guide to Free Tax Services. and press 1 for automated refund information or

Page 14
call 1-800-829-1954. Be sure to wait at least 6

weeks from the date you filed your return (3 weeks National Distribution Center

if you filed electronically). Have your 2005 tax re- P.O. Box 8903

turn available because you will need to know your Bloomington, IL 61702-8903

social security number, your filing status, and the CD-ROM for tax products. You can order Pub- exact whole dollar amount of your refund. lication 1796, IRS Tax Products CD-ROM, and

obtain: Evaluating the quality of our telephone services. To

ensure that IRS representatives give accurate, courteous, • A CD that is released twice so you have the latest

and professional answers, we use several methods to products. The first release ships in late December

evaluate the quality of our telephone services. One method and the final release ships in late February.

is for a second IRS representative to sometimes listen in • Current-year forms, instructions, and publications.

on or record telephone calls. Another is to ask some callers • Prior-year forms, instructions, and publications. to complete a short survey at the end of the call. • Tax Map: an electronic research tool and finding

Walk-in. Many products and services are avail- aid.

able on a walk-in basis. • Tax law frequently asked questions (FAQs).

• Tax Topics from the IRS telephone response sys-

• Products. You can walk in to many post offices, tem.

libraries, and IRS offices to pick up certain forms, • Fill-in, print, and save features for most tax forms. instructions, and publications. Some IRS offices, • Internal Revenue Bulletins. libraries, grocery stores, copy centers, city and • Toll-free and email technical support. county government offices, credit unions, and office Buy the CD-ROM from National Technical Information supply stores have a collection of products avail- Service (NTIS) at www.irs.gov/cdorders for $25 (no han- able to print from a CD-ROM or photocopy from dling fee) or call 1-877-233-6767 toll free to buy the reproducible proofs. Also, some IRS offices and CD-ROM for $25 (plus a $5 handling fee). libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative CD-ROM for small businesses. Publication

Bulletins available for research purposes. 3207, The Small Business Resource Guide

• Services. You can walk in to your local Taxpayer CD-ROM for 2005, has a new look and enAssistance Center every business day for personal, hanced navigation features. This year’s CD includes:

face-to-face tax help. An employee can explain IRS • Helpful information, such as how to prepare a busiletters, request adjustments to your tax account, or ness plan, find financing for your business, and

help you set up a payment plan. If you need to much more.

resolve a tax problem, have questions about how • All the business tax forms, instructions, and publi- the tax law applies to your individual tax return, or cations needed to successfully manage a business. you’re more comfortable talking with someone in • Tax law changes for 2005. person, visit your local Taxpayer Assistance Center

where you can spread out your records and talk • IRS Tax Map to help you find forms, instructions,

with an IRS representative face-to-face. No ap- and publications by searching on a keyword or

topic. pointment is necessary, but if you prefer, you can

call your local Center and leave a message re- • Web links to various government agencies, busiquesting an appointment to resolve a tax account ness associations, and IRS organizations.

issue. A representative will call you back within 2 • “Rate the Product” survey—your opportunity to

business days to schedule an in-person appoint- suggest changes for future editions.

ment at your convenience. To find the number, go An updated version of this CD is available each year in

to early April. You can get a free copy by calling

www.irs.gov/localcontacts or look in the phone 1-800-829-3676 or by visiting www.irs.gov/smallbiz.

book under United States Government, Internal

Revenue Service.

Mail. You can send your order for forms, instructions, and publications to the address below and

receive a response within 10 business days after

your request is received.

Page 15