Department of the Treasury

Internal Revenue Service

Publication 972

Cat. No. 26584R — OMB No. 1545-0074

Child Tax 

Credit

For use in preparing

2016 Returns

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Future Developments

For the latest information about developments related to 

Pub. 972, such as legislation enacted after it was 

published, go to IRS.gov/pub972.

What’s New

Refunds for 2016 tax returns claiming EIC or ACTC 

cannot be issued before Feb. 15, 2017. Due to 

changes in the law, if you claim the earned income tax 

credit (EIC) and/or the additional child tax credit (ACTC) 

on your income tax return, the IRS cannot issue your refund before February 15. This applies to the entire refund, 

not just the portion associated with the EIC or ACTC. 

Hardship claims for these refunds will not be accepted 

prior to February 15, as this refund hold is required by law.

The IRS will begin accepting and processing tax returns once the filing season begins. Check Where's My 

Refund? on IRS.gov after February 15 for your personalized refund status. It's updated once a day and remains 

the best way to check the status of your refund.

Reminders

Foreign earned income. If you are filing Form 2555 or 

2555-EZ (both relating to foreign earned income), you 

cannot claim the additional child tax credit.

Taxpayer identification number needed by due date 

of return. If you do not have a social security number 

(SSN) or IRS individual taxpayer identification number 

(ITIN) by the due date of your 2016 return (including extensions), you cannot claim the child tax credit or the additional child tax credit on either your original or an amended 2016 return, even if you later get an SSN or ITIN. 

Also, neither credit is allowed on either your original or an 

amended 2016 return for a child who does not have an 

SSN, ITIN, or IRS adoption taxpayer identification number 

(ATIN) by the due date of your return (including extensions), even if that child later gets one of those numbers.

If you apply for an ATIN or ITIN on or before the due 

date of your 2016 return (including extensions) and the 

IRS issues you an ATIN or ITIN as a result of the application, the IRS will consider your ATIN or ITIN as issued on 

or before the due date of your return.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for 

Missing & Exploited Children® (NCMEC). 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) or visiting www.missingkids.com if you 

recognize a child.

Dec 20, 2016
Introduction

The purpose of this publication is:

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

line 52; Form 1040A, line 35; or Form 1040NR, 

line 49; and

2. 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.

If you were sent here from your Form 1040, Form 

1040A, or Form 1040NR instructions. Complete the 

Child Tax Credit Worksheet later in this publication.

If you were sent here from your Schedule 8812 instructions. Complete the 1040 and 1040NR Filers —Earned Income Worksheet later in this publication.

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 

either of the following questions, you must use this publication to figure your child tax credit.

1. Are you excluding income from Puerto Rico or filing 

any of the following forms?

a. Form 2555 or 2555-EZ (relating to foreign earned 

income).

b. Form 4563 (exclusion of income for residents of 

American Samoa).

2. Are you claiming any of the following credits?

a. Mortgage interest credit, Form 8396.

b. Adoption credit, Form 8839.

c. Residential energy efficient property credit, Form 

5695, Part I.

d. District of Columbia first-time homebuyer credit, 

Form 8859.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can send us comments from IRS.gov/forms. Click 

on “More Information” and then on “Give us feedback.”

Or you can write to:

Internal Revenue Service

Tax Forms and Publications

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.

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.

Ordering forms and publications. Visit IRS.gov/

forms to download forms and publications. Otherwise, you 

can go to IRS.gov/orderforms to order current and 

prior-year forms and instructions. Your order should arrive 

within 10 business days.

Tax questions. If you have a tax question not answered by this publication, check IRS.gov and How To 

Get Tax Help at the end of this publication.

Child Tax Credit

This 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 49; Form 

1040A, line 31; or Form 1040NR, line 47) and the earned 

income credit (on Form 1040, line 66a; or Form 1040A, 

line 42a).

The maximum amount you can claim for the credit is 

$1,000 for each qualifying child.

Qualifying Child

A qualifying child for purposes of the child tax credit is a 

child who:

1. Is your son, daughter, stepchild, foster child, brother, 

sister, stepbrother, stepsister, half brother, half sister, 

or a descendant of any of them (for example, your 

grandchild, niece, or nephew),

2. Was under age 17 at the end of 2016,

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

2016,

4. Lived with you for more than half of 2016 (see Exceptions to time lived with you, later),

5. Is claimed as a dependent on your return,

6. Does not file a joint return for the year (or files it only 

to claim a refund of withheld income tax or estimated 

tax paid), and

7. Was a U.S. citizen, a U.S. national, or a U.S. resident 

alien. For more information, see Pub. 519, U.S. Tax 

Guide for Aliens. If the child was adopted, see Adopted child, later.

Page 2 Publication 972 (2016)
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).

Example 1. Your son turned 17 on December 30, 

2016. He is a citizen of the United States and you claimed 

him as a dependent on your return. He is not a qualifying 

child for the child tax credit because he was not under 

age 17 at the end of 2016.

Example 2. 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.

Filers who have certain child dependents with an IRS 

Individual Taxpayer Identification Number (ITIN). If 

you are claiming a child tax credit or additional child tax 

credit for a child identified on your tax return with an ITIN, 

you must complete Part I of Schedule 8812 (Form 1040A 

or 1040). An ITIN is for tax use only and may expire under 

certain conditions. See the Instructions for Form W-7 for 

details.

Although a child may be your dependent, you may 

claim a child tax credit or additional child tax credit only 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 Pub. 519.

Adopted child. 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 2016, that child meets condition (7) above to 

be a qualifying child for the child tax credit.

Exceptions to time lived with you. A child is considered to have lived with you for more than half of 2016 if 

the child was born or died in 2016 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.

Qualifying child of more than one person. A 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.

Limits on the Credit

You must reduce the maximum credit amount of $1,000 

for each child if either (1) or (2) applies.

1. The amount on Form 1040, line 47; Form 1040A, 

line 30; or Form 1040NR, line 45, 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.

2. Your modified adjusted gross income (AGI) is more 

than the amount shown below for your filing status.

a. Married filing jointly – $110,000.

b. Single, head of household, or qualifying widow(er) 

– $75,000.

c. Married filing separately – $55,000.

Modified AGI. 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.

AGI. Your AGI is the amount on Form 1040, line 38; 

Form 1040A, line 22; or Form 1040NR, line 37.

Claiming the Credit

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.

Taxpayer identification number needed by 

due date of return. If you do not have a social 

security number (SSN) or IRS individual taxpayer 

identification number (ITIN) by the due date of your 2016 

return (including extensions), you cannot claim the child 

tax credit or the additional child tax credit on either your 

original or an amended 2016 return, even if you later get 

an SSN or ITIN. Also, neither credit is allowed on either 

your original or an amended 2016 return for a child who 

does not have an SSN, ITIN, or IRS adoption taxpayer 

identification number (ATIN) by the due date of your return 

(including extensions), even if that child later gets one of 

those numbers.

If you apply for an ATIN or ITIN on or before the due date 

of your 2016 return (including extensions) and the IRS 

issues you an ATIN or ITIN as a result of the application, 

CAUTION

!

Publication 972 (2016) Page 3
the IRS will consider your ATIN or ITIN as issued on or before the due date of your return.

Earned Income

You will need to figure your earned income using one of 

the worksheets that appear later in this publication if you 

are completing the Line 11 Worksheet, later, or Schedule 

8812. Form 1040 or Form 1040NR filers, use the 1040 

and 1040NR Filers —Earned Income Worksheet, later, to 

figure your earned income. Form 1040A filers, use the 

1040A Filers —Earned Income Worksheet, later.

For this purpose, earned income includes only:

Taxable earned income, and

Nontaxable combat pay.

Additional Child Tax Credit

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.

Foreign earned income. If you file Form 2555 or 

2555-EZ (both relating to foreign earned income), you 

cannot claim the additional child tax credit.

How to claim the additional child tax credit. 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–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 67; Form 

1040A, line 43; or Form 1040NR, line 64.

Taxpayer identification number needed by 

due date of return. If you do not have a social 

CAUTION

security number (SSN) or IRS individual taxpayer 

!

identification number (ITIN) by the due date of your 2016 

return (including extensions), you cannot claim the child 

tax credit or the additional child tax credit on either your 

original or an amended 2016 return, even if you later get 

an SSN or ITIN. Also, neither credit is allowed on either 

your original or an amended 2016 return for a child who 

does not have an SSN, ITIN, or IRS adoption taxpayer 

identification number (ATIN) by the due date of your return 

(including extensions), even if that child later gets one of 

those numbers.

If you apply for an ATIN or ITIN on or before the due date 

of your 2016 return (including extensions) and the IRS issues you an ATIN or ITIN as a result of the application, the 

IRS will consider your ATIN or ITIN as issued on or before 

the due date of your return.

Paperwork Reduction Act 

Notice

We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United 

States. You are required to give us the information if requested. We need it 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 requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or 

publication) displays a valid OMB control number. Books 

or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are 

confidential, as required by section 6103.

The average time and expenses required to complete 

these worksheets will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.

If you have suggestions for making these worksheets 

simpler, we would be happy to hear from you. See Comments and suggestions, earlier.

Page 4 Publication 972 (2016)
Child Tax Credit Worksheet

No. STOP

1.

2.

3.

8.

7.

1

2

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

Enter the amount from Form 1040, line 38;

Form 1040A, line 22; or Form 1040NR, line 37.

1040 Filers. Enter the total of any—

• Exclusion of income from Puerto Rico, and

• Amounts from Form 2555, lines 45 and 50;

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; Form 1040A,

line 35; or Form 1040NR, line 49. You also cannot take the additional

child tax credit on Form 1040, line 67; Form 1040A, line 43; or

Form 1040NR, line 64. Complete the rest of your Form 1040, Form 1040A, 

or Form 1040NR.

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% (0.05). Enter the result.

3

8

1040A and 1040NR Filers. Enter -0-.

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

5. Enter the amount shown below for your ling status.

• Married ling jointly - $110,000

• Single, head of household, or

qualifying widow(er) - $75,000

• Married ling 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

CAUTION

• To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2016 and meet the other

requirements listed earlier under Qualifying Child. Also see Taxpayer identification number needed by due date of return, earlier.

Figure the amount of any credits you are claiming on Form 5695, Part II, line 30;

Form 8910; Form 8936; or Schedule R.

Before you begin:

 • If you do not have a qualifying child, you cannot claim the child tax credit.

Publication 972 (2016) Page 5
Child Tax Credit Worksheet—Continued

9.

10.

9

10

Enter the amount from Form 1040, line 47; Form 1040A, line 30; or

Form 1040NR, line 45.

Add the following amounts from:

11. Are you claiming any of the following credits?

• Residential energy efcient property credit, Form 5695, Part I.

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?

TIP

Yes. Enter the amount from line 12.

See the below.

No. Enter the amount from line 8.

This is your

child tax credit.

Enter this amount on

Form 1040, line 52;

Form 1040A, line 35;

or Form 1040NR, line

49.

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

Form 1040, line 67; Form 1040A, line 43; or Form 1040NR,

line 64, only if you answered “Yes” on line 13.

• First, complete your Form 1040 through line 66a (also

complete line 71), Form 1040A through line 42a, or Form

1040NR through line 63 (also complete line 67).

• Then, use Parts II IV of Schedule 8812 to gure any

additional child tax credit.

13

Yes. If you are ling Form 2555 or 2555-EZ, enter the amount from

line 10. Otherwise, complete the Line 11 Worksheet, later, to gure

the amount to enter here.

No. Enter the amount from line 10.

12

1040A

Form 1040 or Form 1040A or Form 1040NR

Line 48

Line 49

Line 50

Line 51

Line 31

Line 33

Line 34

Enter the total.

+

TIP

Line 46

Line 47

Line 48

1040NR

• Mortgage interest credit, Form 8396.

• District of Columbia rst-time homebuyer credit, Form 8859.

Form 8910, line 15

Form 8936, line 23

Schedule R, line 22

+

+

+

+

+

+

• Adoption credit, Form 8839.

Form 5695, line 30 +

Page 6 Publication 972 (2016)
Line 11 Worksheet

Complete the Earned Income Worksheet, later, that applies to you.

1.

5.

7.

1

6

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

If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA

taxes, use the Additional Medicare Tax and RRTA Tax

Worksheet to gure the amount to enter; otherwise enter

 the total of the following amounts from Form(s) W-2:

1040 lers. Enter the total of any—

• Amounts from Form 1040, lines 27 and 58, and

• Any taxes that you identied using code

“UT” and entered on line 62.

7

1040A lers. Enter -0-.

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

• Social security tax withheld from box 4, and

• Medicare tax withheld from box 6.

If married ling

jointly, include your

spouse’s amounts

with yours when

completing lines 6

and 7.

Use this worksheet only if you answered “Yes” on line 11 of the Child Tax Credit Worksheet earlier and are not ling

Form 2555 or 2555-EZ.

Before you begin:

2. 2 Enter your earned income from the Earned Income

Worksheet that applies to you.

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

to line 5.

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

Yes. Subtract $3,000 from the amount on line 2.

Enter the result.

4. Multiply the amount on line 3 by 15% (0.15) and enter the result.

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

No.

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. Otherwise, see 1040 lers, 1040A

lers, and 1040NR lers at the end of this worksheet and then go to line 6.

6.

CAUTION

1040NR lers. Enter the total of any—

• Amounts from Form 1040NR, lines 27 and 56, and

• Any taxes that you identied using code “UT” and entered

on line 60.

• If line 4 above is zero, enter the amount from line 1 above on line 12 of this worksheet.

Do not complete the rest of this worksheet. Instead, go back to

the Child Tax Credit Worksheet 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.

1040 lers. Complete lines 58, 66a, and 71 of your return if they apply to you.

1040A lers. Complete line 42a of your return if it applies to you. If you, or your spouse if

ling jointly, had more than one employer for 2016 and total wages of over $118,500, gure

any excess social security and Tier 1 railroad retirement (RRTA) taxes withheld. See the

instructions for Form 1040A, line 46.

1040NR lers. Complete lines 56 and 67 of your return if they apply to you.

Publication 972 (2016) Page 7
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 5695, line 15, and

13

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

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

14

Yes. Enter -0-.

No. Subtract line 11 from line 1. Enter the result.

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

• Residential energy efficient property credit, Form 5695, Part I.

Then, go to line 13.

Enter this amount on

line 11 of the Child

Tax Credit Worksheet.

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

• Mortgage interest credit, Form 8396.

• Form 8396, line 9, and

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

• District of Columbia rst-time homebuyer credit, Form 8859.

• Form 8859, line 3.

• Adoption credit, Form 8839.

• Form 8839, line 16, and

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

Form 1040, lines 66a and 71.

1040A lers. Enter the total of any—

• Amount from Form 1040A, line 42a, and 9

• Excess social security and Tier 1 RRTA taxes 

withheld that you entered to the left of Form 

1040A, line 46.

1040NR lers. Enter the amount from Form

1040NR, line 67.

Page 8 Publication 972 (2016)
1040 and 1040NR Filers — Earned Income Worksheet (for 

line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, 

Child Tax Credit) Keep for Your Records

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 8 ............................. 1a.

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-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 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-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 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.

d. A Medicaid waiver payment you exclude from income (see the instructions for 

Form 1040, line 21, and Pub. 525 for information about these payments) ........ 4d.

5. Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 ................ 5.

6. Add lines 4a, 4b, 4c, 4d, and 5 ................................................................ 6.

7. Subtract line 6 from line 3 .................................................................... 7.

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 K­1 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.

Publication 972 (2016) Page 9
1040A Filers — Earned Income Worksheet (for line 2 of the 

Line 11 Worksheet) Keep for Your Records

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 7 .................................... 1a.

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-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 ......................... 4.

Additional Medicare Tax and RRTA Tax Worksheet (for 

line 6 of the Line 11 Worksheet) Keep for Your Records

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 Tax ................. 2.

3. Enter any amount from Form 8959, line 7 ......................................................... 3.

4. Add lines 1, 2, and 3 ....................................................................... 4.

5. Enter the Additional Medicare Tax withheld (Form 8959, line 22) ......................................... 5.

6. Subtract line 5 from line 4 .................................................................... 6.

Additional Medicare Tax on Self­Employment 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 10 ...................................................................... 11.

12. Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2016) .......................... 12.

13. Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2016) ................... 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 14 ..................................................................... 15.

Line 6 amount

16. Add lines 6, 7, 11, and 15. Enter here and on line 6 of the Line 11 Worksheet ................................ 16.

Page 10 Publication 972 (2016)
How To Get Tax Help

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to 

IRS.gov and find resources that can 

help you right away.

Preparing and filing your tax return. 

Find free options to prepare and file 

your return on IRS.gov or in your local 

community if you qualify.

The Volunteer Income Tax Assistance (VITA) program offers free tax 

help to people who generally make 

$54,000 or less, persons with disabilities, the elderly, and limited-English-speaking taxpayers who need help 

preparing their own tax returns. The 

Tax Counseling for the Elderly (TCE) 

program offers free tax help for all taxpayers, particularly those who are 60 

years of age and older. TCE volunteers 

specialize in answering questions 

about pensions and retirement-related 

issues unique to seniors.

You can go to IRS.gov and click on 

the Filing tab to see your options for 

preparing and filing your return which 

include the following.

Free File. Go to IRS.gov/freefile. 

See if you qualify to use 

brand-name software to prepare 

and e­file your federal tax return for 

free.

VITA. Go to IRS.gov/vita, download the free IRS2Go app, or call 

1-800-906-9887 to find the nearest 

VITA location for free tax preparation.

TCE. Go to IRS.gov/tce, download 

the free IRS2Go app, or call 

1-888-227-7669 to find the nearest 

TCE location for free tax preparation.

Getting answers to your tax 

law questions. On IRS.gov 

get answers to your tax questions anytime, anywhere.

Go to IRS.gov/help or IRS.gov/

letushelp pages for a variety of 

tools that will help you get answers 

to some of the most common tax 

questions.

Go to IRS.gov/ita for the Interactive 

Tax Assistant, a tool that will ask 

you questions on a number of tax 

law topics and provide answers. 

You can print the entire interview 

and the final response for your records.

Go to IRS.gov/pub17 to get Pub. 

17, Your Federal Income Tax for 

Individuals, which features details 

on tax-saving opportunities, 2016 

tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML or as a PDF or, better 

yet, download it to your mobile device to enjoy eBook features.

You may also be able to access tax 

law information in your electronic 

filing software.

Getting tax forms and publications. 

Go to IRS.gov/forms to view, download, or print all of the forms and publications you may need. You can also 

download and view popular tax publications and instructions (including the 

1040 instructions) on mobile devices 

as an eBook at no charge. Or, you can 

go to IRS.gov/orderforms to place an 

order and have forms mailed to you 

within 10 business days.

Using direct deposit. The fastest 

way to receive a tax refund is to combine direct deposit and IRS e­file. Direct deposit securely and electronically 

transfers your refund directly into your 

financial account. Eight in 10 taxpayers 

use direct deposit to receive their refund. IRS issues more than 90% of refunds in less than 21 days.

Delayed refund for returns claiming 

certain credits. Due to changes in 

the law, the IRS can’t issue refunds before February 15, 2017, for returns that 

claim the earned income credit (EIC) or 

the additional child tax credit (ACTC). 

This applies to the entire refund, not 

just the portion associated with these 

credits.

Getting a transcript or copy of a return. The quickest way to get a copy 

of your tax transcript is to go to 

IRS.gov/transcripts. Click on either 

"Get Transcript Online" or "Get Transcript by Mail" to order a copy of your 

transcript. If you prefer, you can:

Order your transcript by calling 

1-800-908-9946.

Mail Form 4506-T or Form 

4506T-EZ (both available on 

IRS.gov).

Using online tools to help prepare 

your return. Go to IRS.gov/tools for 

the following.

The Earned Income Tax Credit 

Assistant (IRS.gov/eic) determines 

if you are eligible for the EIC.

The Online EIN Application 

(IRS.gov/ein) helps you get an employer identification number.

The IRS Withholding Calculator 

(IRS.gov/w4app) estimates the 

amount you should have withheld 

from your paycheck for federal income tax purposes.

The First Time Homebuyer Credit 

Account Look­up (IRS.gov/

homebuyer) tool provides information on your repayments and account balance.

The Sales Tax Deduction 

Calculator (IRS.gov/salestax) figures the amount you can claim if 

you itemize deductions on Schedule A (Form 1040), choose not to 

claim state and local income taxes, 

and you didn’t save your receipts 

showing the sales tax you paid.

Resolving tax­related identity theft 

issues.

The IRS doesn’t initiate contact 

with taxpayers by email or telephone to request personal or financial information. This includes any 

type of electronic communication, 

such as text messages and social 

media channels.

Go to IRS.gov/idprotection for information and videos.

If your SSN has been lost or stolen 

or you suspect you are a victim of 

tax-related identity theft, visit 

Publication 972 (2016) Page 11
IRS.gov/id to learn what steps you 

should take.

Checking on the status of your refund. 

Go to IRS.gov/refunds.

Due to changes in the law, the IRS 

can’t issue refunds before February 15, 2017, for returns that claim 

the EIC or the ACTC. This applies 

to the entire refund, not just the 

portion associated with these credits.

Download the official IRS2Go app 

to your mobile device to check your 

refund status.

Call the automated refund hotline 

at 1-800-829-1954.

Making a tax payment. The IRS uses 

the latest encryption technology to ensure your electronic payments are safe 

and secure. You can make electronic 

payments online, by phone, and from a 

mobile device using the IRS2Go app. 

Paying electronically is quick, easy, 

and faster than mailing in a check or 

money order. Go to IRS.gov/payments 

to make a payment using any of the following options.

IRS Direct Pay: Pay your individual 

tax bill or estimated tax payment 

directly from your checking or savings account at no cost to you.

Debit or credit card: Choose an 

approved payment processor to 

pay online, by phone, and by mobile device.

Electronic Funds Withdrawal: 

Offered only when filing your federal taxes using tax preparation 

software or through a tax professional.

Electronic Federal Tax Payment 

System: Best option for businesses. Enrollment is required.

Check or money order: Mail your 

payment to the address listed on 

the notice or instructions.

Cash: If cash is your only option, 

you may be able to pay your taxes 

at a participating retail store.

What if I can’t pay now? Go to 

IRS.gov/payments for more information about your options.

Apply for an online payment 

agreement (IRS.gov/opa) to meet 

your tax obligation in monthly installments if you can’t pay your 

taxes in full today. Once you complete the online process, you will 

receive immediate notification of 

whether your agreement has been 

approved.

Use the Offer in Compromise PreQualifier (IRS.gov/oic) to see if you 

can settle your tax debt for less 

than the full amount you owe.

Checking the status of an amended 

return. Go to IRS.gov and click on 

Where’s My Amended Return? 

(IRS.gov/wmar) under the “Tools” bar 

to track the status of Form 1040X 

amended returns. Please note that it 

can take up to 3 weeks from the date 

you mailed your amended return for it 

show up in our system and processing 

it can take up to 16 weeks.

Understanding an IRS notice or letter. Go to IRS.gov/notices to find additional information about responding to 

an IRS notice or letter.

Contacting your local IRS office. 

Keep in mind, many questions can be 

resolved on IRS.gov without visiting an 

IRS Tax Assistance Center (TAC). Go 

to IRS.gov/letushelp for the topics people ask about most. If you still need 

help, IRS TACs provide tax help when 

a tax issue can’t be handled online or 

by phone. All TACs now provide service by appointment so you’ll know in 

advance that you can get the service 

you need without waiting. Before you 

visit, go to IRS.gov/taclocator to find 

the nearest TAC, check hours, available services, and appointment options. 

Or, on the IRS2Go app, under the Stay 

Connected tab, choose the Contact Us 

option and click on “Local Offices.”

Watching IRS videos. The IRS Video 

portal (IRSvideos.gov) contains video 

and audio presentations for individuals, 

small businesses, and tax professionals.

Getting tax information in other languages. For taxpayers whose native 

language isn’t English, we have the following resources available. Taxpayers 

can find information on IRS.gov in the 

following languages.

Spanish (IRS.gov/spanish).

Chinese (IRS.gov/chinese).

Vietnamese (IRS.gov/vietnamese).

Korean (IRS.gov/korean).

Russian (IRS.gov/russian).

The IRS TACs provide 

over-the-phone interpreter service in 

over 170 languages, and the service is 

available free to taxpayers.

The Taxpayer Advocate 

Service Is Here To Help 

You

What is the Taxpayer 

Advocate Service?

The Taxpayer Advocate Service (TAS) 

is an independent organization within 

the IRS that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated 

fairly and that you know and understand your rights under the Taxpayer 

Bill of Rights.

What Can the Taxpayer 

Advocate Service Do For 

You?

We can help you resolve problems that 

you can’t resolve with the IRS. And our 

service is free. If you qualify for our assistance, you will be assigned to one 

advocate who will work with you 

throughout the process and will do everything possible to resolve your issue. 

TAS can help you if:

Your problem is causing financial 

difficulty for you, your family, or 

your business,

You face (or your business is facing) an immediate threat of adverse action, or

You’ve tried repeatedly to contact 

the IRS but no one has responded, 

or the IRS hasn’t responded by the 

date promised.

How Can You Reach Us?

We have offices in every state, the 

District of Columbia, and Puerto Rico. 

Your local advocate’s number is in your 

Page 12 Publication 972 (2016)
local directory and at 

taxpayeradvocate.irs.gov. You can 

also call us at 1-877-777-4778.

How Can You Learn About 

Your Taxpayer Rights?

The Taxpayer Bill of Rights describes 

10 basic rights that all taxpayers have 

when dealing with the IRS. Our Tax 

Toolkit at taxpayeradvocate.irs.gov 

can help you understand what these 

rights mean to you and how they apply. 

These are your rights. Know them. 

Use them.

How Else Does the Taxpayer 

Advocate Service Help 

Taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you 

know of one of these broad issues, 

please report it to us at IRS.gov/sams.

Low Income Taxpayer 

Clinics

Low Income Taxpayer Clinics (LITCs) 

serve individuals whose income is below a certain level and need to resolve 

tax problems such as audits, appeals, 

and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who 

speak English as a second language. 

To find a clinic near you, visit IRS.gov/

litc or see IRS Publication 4134, Low 

Income Taxpayer Clinic List.

To help us develop a more useful index, please let us know if you have ideas for index entries.

Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

A

Additional child tax credit 4

Assistance (See Tax help)

C

Claiming the credit 3

E

Earned income 4

I

Identity theft 11

L

Limits on the credit 3

P

Publications (See Tax help)

Q

Qualifying child 2

T

Tax help 11

Publication 972 (2016) Page 13