Department of the Treasury

Internal Revenue Service

Publication 972

Cat. No. 26584R — OMB No. 1545-0074

Child Tax 

Credit

For use in preparing

2013 Returns

Get forms and other Information

faster and easier by

Internet at IRS.gov

Future Developments

For the latest information about developments related to 

Publication 972, such as legislation enacted after it was 

published, go to www.irs.gov/pub972.

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 51; Form 1040A, line 33; or Form 1040NR, 

line 48; 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?

Dec 17, 2013
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 write to us at the following address:

Internal Revenue Service

Tax Forms and Publications Division

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

We respond to many letters by telephone. Therefore, it 

would be helpful if you would include your daytime phone 

number, including the area code, in your correspondence.

You can send your comments from www.irs.gov/

formspubs/. Click on “More Information” and then on 

“Comment on Tax Forms and Publications.”

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 www.irs.gov/

formspubs/ to download forms and publications, call 

1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after 

your request is received.

Internal Revenue Service

1201 N. Mitsubishi Motorway

Bloomington, IL 61705-6613

Tax questions. If you have a tax question, check the 

information available on IRS.gov or call 1-800-829-1040. 

We cannot answer tax questions sent to either of the 

above addresses.

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 48; Form 

1040A, line 29; or Form 1040NR, line 46) and the earned 

income credit (on Form 1040, line 64a; or Form 1040A, 

line 38a).

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, or a descendant of any 

of them (for example, your grandchild, niece, or 

nephew),

2. Was under age 17 at the end of 2013,

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

2013,

4. Lived with you for more than half of 2013 (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 

as a claim for refund), and

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

alien. For more information, see Publication 519, U.S. 

Tax Guide for Aliens. If the child was adopted, see 

Adopted child, later.

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. 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).

Although a child may be your dependent, you may only 

claim a child tax credit or additional child tax credit 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 Publication 

519, U.S. Tax Guide for Aliens.

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 2013, 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 2013 if 

the child was born or died in 2013 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, 

Page 2 Publication 972 (2013)
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 your child tax credit if either (1) or (2) applies.

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

line 28; or Form 1040NR, line 44, 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.

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.

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 through IV of Schedule 8812 to see if you can 

take the additional child tax credit.

3. If you have an additional child tax credit on line 13 of 

Schedule 8812, carry it to Form 1040, line 65; Form 

1040A, line 39; or Form 1040NR, line 63.

Publication 972 (2013) Page 3
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 51; Form 1040A,

line 33; or Form 1040NR, line 48. You also cannot take the additional

child tax credit on Form 1040, line 65; Form 1040A, line 39; or

Form 1040NR, line 63. 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% (.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 2013

and meet the other requirements listed earlier, under Qualifying Child.

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

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.

Page 4 Publication 972 (2013)
Child Tax Credit Worksheet—Continued

9.

10.

9

10

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

Form 1040NR, line 44.

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 51;

Form 1040A, line 33;

or Form 1040NR, line

48.

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

Form 1040, line 65; Form 1040A, line 39; or Form 1040NR,

line 63, only if you answered “Yes” on line 13.

• First, complete your Form 1040 through line 64a (also

complete line 69), Form 1040A through line 38a, or Form

1040NR through line 62 (also complete line 65).

• Then, use Parts II through IV of Schedule 8812 to

gure any additional child tax credit.

13

Yes. 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 47

Line 48

Line 49

Line 50

Line 29

Line 31

Line 32

Enter the total.

+

TIP

Line 45

Line 46

Line 47

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 +

Publication 972 (2013) Page 5
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 57, and

• Any taxes that you identied using code

“UT” and entered on line 60.

7

1040A lers. Enter -0-.

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

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

Form 1040, lines 64a and 69.

1040A lers. Enter the total of any—

9 • Amount from Form 1040A, line 38a, and

• Excess social security and Tier 1 RRTA taxes 

withheld that you entered to the left of Form 

1040A, line 41.

• 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.

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% (.15) and enter the result.

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

No. If line 4 above is:

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 55, and

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

on line 59.

1040NR lers. Enter the amount from Form

1040NR, line 65.

• 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.

• More than zero, leave lines 6 through 9 blank, enter -0- on line 10, and

go to line 11.

Page 6 Publication 972 (2013)
Line 11 Worksheet—Continued

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

1040 lers. Complete lines 57, 64a, and 69 of your return if they apply to you.

1040A lers. Complete line 38a of your return if it applies to you. If you, or your spouse if

ling jointly, had more than one employer for 2013 and total wages of over $113,700, gure any

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

Form 1040A, line 41.

• Mortgage interest credit, Form 8396.

• Form 8396, line 9, and

1040NR lers. Complete lines 55 and 65 of your return if they apply to you.

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

Publication 972 (2013) Page 7
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.

5. a. Enter any amount included on line 3 that is also included on Form 2555, 

line 43, or Form 2555-EZ, line 18. Do not include any amount that is also 

included on line 4a, 4b, or 4c above ............................ 5a.

b. Enter the portion, if any, of the amount from Form 2555, line 44 that you 

also included on Schedule E in partnership net income or (loss) or 

deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; 

Schedule C-EZ; or Schedule F. ................................ 5b.

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

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

Page 8 Publication 972 (2013)
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 the Additional Medicare Tax, if any, on wages (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 2013) 12.

13. Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13.

14. Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative 

(one-half of Form 8959, line 17). Do not use the same amount from Form 8959, line 17, for both this line and line 10

14.

15. Add lines 12, 13, and 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.

Publication 972 (2013) Page 9
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.

How To Get Tax Help

Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help 

you need the way you want it: online, use a smart phone, 

call or walk in to an IRS office or volunteer site near you.

Free help with your tax return. You can get free help 

preparing your return nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with 

disabilities, and limited English proficient taxpayers. The 

Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Most VITA 

and TCE sites offer free electronic filing and all volunteers 

will let you know about credits and deductions you may be 

entitled to claim. In addition, some VITA and TCE sites 

provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. To find the 

nearest VITA or TCE site, you can use the VITA Locator 

Tool on IRS.gov, download the IRS2Go app, or call 

1-800-906-9887.

As part of the TCE program, AARP offers the Tax-Aide 

counseling program. To find the nearest AARP Tax-Aide 

site, visit AARP's website at www.aarp.org/money/taxaide 

or call 1-888-227-7669. For more information on these 

programs, go to IRS.gov and enter “VITA” in the search 

box.

Internet. IRS.gov and IRS2Go are ready when you 

are —24 hours a day, 7 days a week.

Download the free IRS2Go app from the iTunes app 

store or from Google Play. Use it to check your refund 

status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news 

as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the 

IRS Twitter news feed, @IRSnews, to get the latest 

federal tax news, including information about tax law 

changes and important IRS programs.

Check the status of your 2013 refund with the Where's 

My Refund? application on IRS.gov or download the 

IRS2Go app and select the Refund Status option. The 

IRS issues more than 9 out of 10 refunds in less than 

21 days. Using these applications, you can start 

checking on the status of your return within 24 hours 

after we receive your e-filed return or 4 weeks after 

you mail a paper return. You will also be given a personalized refund date as soon as the IRS processes 

your tax return and approves your refund. The IRS updates Where's My Refund? every 24 hours, usually 

overnight, so you only need to check once a day.

Use the Interactive Tax Assistant (ITA) to research 

your tax questions. No need to wait on the phone or 

stand in line. The ITA is available 24 hours a day, 7 

days a week, and provides you with a variety of tax information related to general filing topics, deductions, 

credits, and income. When you reach the response 

screen, you can print the entire interview and the final 

response for your records. New subject areas are 

added on a regular basis.

Answers not provided through ITA may be found in 

Tax Trails, one of the Tax Topics on IRS.gov which 

contain general individual and business tax information or by searching the IRS Tax Map, which includes 

an international subject index. You can use the IRS 

Tax Map, to search publications and instructions by 

topic or keyword. The IRS Tax Map integrates forms 

and publications into one research tool and provides 

single-point access to tax law information by subject. 

When the user searches the IRS Tax Map, they will be 

provided with links to related content in existing IRS 

publications, forms and instructions, questions and 

answers, and Tax Topics.

Coming this filing season, you can immediately view 

and print for free all 5 types of individual federal tax 

transcripts (tax returns, tax account, record of account, wage and income statement, and certification 

of non-filing) using Get Transcript. You can also ask 

the IRS to mail a return or an account transcript to 

you. Only the mail option is available by choosing the 

Tax Records option on the IRS2Go app by selecting 

Mail Transcript on IRS.gov or by calling 

1-800-908-9946. Tax return and tax account transcripts are generally available for the current year and 

the past three years.

Determine if you are eligible for the EITC and estimate 

the amount of the credit with the Earned Income Tax 

Credit (EITC) Assistant.

Visit Understanding Your IRS Notice or Letter to get 

answers to questions about a notice or letter you received from the IRS.

If you received the First Time Homebuyer Credit, you 

can use the First Time Homebuyer Credit Account 

Page 10 Publication 972 (2013)
Look­up tool for information on your repayments and 

account balance.

Check the status of your amended return using 

Where's My Amended Return? Go to IRS.gov and enter Where's My Amended Return? in the search box. 

You can generally expect your amended return to be 

processed up to 12 weeks from the date we receive it. 

It can take up to 3 weeks from the date you mailed it to 

show up in our system.

Make a payment using one of several safe and convenient electronic payment options available on 

IRS.gov. Select the Payment tab on the front page of 

IRS.gov for more information.

Determine if you are eligible and apply for an online 

payment agreement, if you owe more tax than you can 

pay today.

Figure your income tax withholding with the IRS 

Withholding Calculator on IRS.gov. Use it if you've 

had too much or too little withheld, your personal situation has changed, you're starting a new job or you 

just want to see if you're having the right amount withheld.

Determine if you might be subject to the Alternative 

Minimum Tax by using the Alternative Minimum Tax 

Assistant on IRS.gov.

Request an Electronic Filing PIN by going to 

IRS.gov and entering Electronic Filing PIN in the 

search box.

Download forms, instructions and publications, including accessible versions for people with disabilities.

Locate the nearest Taxpayer Assistance Center 

(TAC) using the Office Locator tool on IRS.gov, or 

choose the Contact Us option on the IRS2Go app and 

search Local Offices. An employee can answer questions about your tax account or help you set up a payment plan. Before you visit, check the Office Locator 

on IRS.gov, or Local Offices under Contact Us on 

IRS2Go to confirm the address, phone number, days 

and hours of operation, and the services provided. If 

you have a special need, such as a disability, you can 

request an appointment. Call the local number listed 

in the Office Locator, or look in the phone book under 

United States Government, Internal Revenue Service.

Apply for an Employer Identification Number (EIN). 

Go to IRS.gov and enter Apply for an EIN in the 

search box.

Read the Internal Revenue Code, regulations, or other 

official guidance.

Read Internal Revenue Bulletins.

Sign up to receive local and national tax news and 

more by email. Just click on “subscriptions” above the 

search box on IRS.gov and choose from a variety of 

options.

Phone. You can call the IRS, or you can carry it in your 

pocket with the IRS2Go app on your smart phone or tablet. Download the free IRS2Go app from the iTunes app 

store or from Google Play.

Call to locate the nearest volunteer help site, 

1-800-906-9887 or you can use the VITA Locator Tool 

on IRS.gov, or download the IRS2Go app. 

Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get 

free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. The 

Tax Counseling for the Elderly (TCE) program helps 

taxpayers age 60 and older with their tax returns. Most 

VITA and TCE sites offer free electronic filing. Some 

VITA and TCE sites provide IRS-certified volunteers 

who can help prepare your tax return. Through the 

TCE program, AARP offers the Tax-Aide counseling 

program; call 1-888-227-7669 to find the nearest 

Tax-Aide location.

Call the automated Where's My Refund? information 

hotline to check the status of your 2013 refund 24 

hours a day, 7 days a week at 1-800-829-1954. If you 

e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 

The IRS issues more than 9 out of 10 refunds in less 

than 21 days. Where's My Refund? will give you a personalized refund date as soon as the IRS processes 

your tax return and approves your refund. Before you 

call this automated hotline, have your 2013 tax return 

handy so you can enter your social security number, 

your filing status, and the exact whole dollar amount of 

your refund. The IRS updates Where's My Refund? 

every 24 hours, usually overnight, so you only need to 

check once a day. Note, the above information is for 

our automated hotline. Our live phone and walk-in assistors can research the status of your refund only if 

it's been 21 days or more since you filed electronically 

or more than 6 weeks since you mailed your paper return.

Call the Amended Return Hotline, 1-866-464-2050, to 

check the status of your amended return. You can 

generally expect your amended return to be processed up to 12 weeks from the date we receive it. It 

can take up to 3 weeks from the date you mailed it to 

show up in our system.

Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and 

prior-year forms and instructions (limited to 5 years). 

You should receive your order within 10 business 

days.

Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. If, between January and April 15, you still 

have questions about the Form 1040, 1040A, or 

1040EZ (like filing requirements, dependents, credits, 

Schedule D, pensions and IRAs or self-employment 

taxes), call 1-800-829-1040.

Call using TTY/TDD equipment, 1-800-829-4059 to 

ask tax questions or order forms and publications. The 

TTY/TDD telephone number is for people who are 

Publication 972 (2013) Page 11
deaf, hard of hearing, or have a speech disability. 

These individuals can also contact the IRS through relay services such as the Federal Relay Service.

Walk­in. You can find a selection of forms, publications 

and services — in-person.

Products. You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, 

and city and county government offices have a collection of products available to photocopy from reproducible proofs.

Services. You can walk in to your local TAC for 

face-to-face tax help. An employee can answer questions about your tax account or help you set up a payment plan. Before visiting, use the Office Locator tool 

on IRS.gov, or choose the Contact Us option on the 

IRS2Go app and search Local Offices for days and 

hours of operation, and services provided.

Mail. You can send your order for forms, instructions, 

and publications to the address below. You should receive a response within 10 business days after your request is received.

Internal Revenue Service

1201 N. Mitsubishi Motorway

Bloomington, IL 61705-6613

The Taxpayer Advocate Service Is Here to Help You. The 

Taxpayer Advocate Service (TAS) is your voice at the 

IRS. Our job is to ensure that every taxpayer is treated 

fairly and that you know and understand your rights.

What can TAS do for you? We can offer you free help with 

IRS problems that you can't resolve on your own. We 

know this process can be confusing, but the worst thing 

you can do is nothing at all! TAS can help if you can't resolve your tax problem and:

Your problem is causing financial difficulties for you, 

your family, or your business.

You face (or your business is facing) an immediate 

threat of adverse action.

You've tried repeatedly to contact the IRS but no one 

has responded, or the IRS hasn't responded by the 

date promised.

If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything 

possible to resolve your problem. Here's why we can help:

TAS is an independent organization within the IRS.

Our advocates know how to work with the IRS.

Our services are free and tailored to meet your needs.

We have offices in every state, the District of Columbia, and Puerto Rico.

How can you reach us? If you think TAS can help you, call 

your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 

1-877-777-4778.

How else does TAS help taxpayers?

TAS also works to resolve large-scale, systemic problems 

that affect many taxpayers. If you know of one of these 

broad issues, please report it to us through our Systemic 

Advocacy Management System.

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. Visit 

Taxpayer Advocate 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:

How to claim the additional child tax credit 3

Assistance (See Tax help)

C

Child Tax Credit:

Qualifying child 2

Claiming the Credit 3

E

Earned Income 3

F

Free tax services 10

H

Help (See Tax help)

L

Limits on the Credit:

AGI 3

Modified AGI 3

P

Publications (See Tax help)

Q

Qualifying Child:

Adopted child 2

Exceptions to time lived with you 2

Qualifying child of more than one person 2

T

Tax help 10

TTY/TDD information 10

Page 12 Publication 972 (2013)