Before You Begin Department of the Treasury

Internal Revenue Service You should check your tax return instructions to see if you

need this publication.

Publication 972

Cat. No. 26584R Purpose

Child Tax The purpose of this publication is:

1) To figure the child tax credit you claim on Form

1040, line 50, or Form 1040A, line 33, and Credit 2) To figure the amount of taxable earned income you

enter on line 4 of Form 8812, Additional Child Tax

(For Individuals Sent Credit.

Here From the The child tax credit is explained in the instructions for

Form 1040 and Form 1040A. You cannot claim the child

Instructions for Forms tax credit on Form 1040EZ.

This publication is intended for individuals sent here by 1040, 1040A, and 8812) the instructions to Forms 1040, 1040A, and 8812. Although anyone can choose to use this publication to figure

their credit, most individuals can use the simpler worksheet

in their tax form instructions. For use in preparing This publication also includes a detailed example of a

taxpayer who figures the child tax credit and the additional 2002 Returns child tax credit.

How To Use This Publication

If you were sent here from your Form 1040 or Form

1040A instructions. Go to page 3 of this publication and

complete the Child Tax Credit Worksheet.

If you were sent here from your Form 8812 instructions. Go to page 7 of this publication and complete the

1040 Filers – Taxable Earned Income Worksheet.

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

instructions. Pick up your Form 1040 or Form 1040A

instructions and complete the following steps.

1) Go to the instructions for line 50 of Form 1040 or line

33 of Form 1040A.

2) Answer the Questions.

3) Form 1040. If you answered “Yes” to question 1, 2,

or 3, go to page 3 of this publication and complete

the Child Tax Credit Worksheet.

Form 1040A. If you answered “Yes” to question 1 or

2, go to page 3 of this publication and complete the

Child Tax Credit Worksheet.

Taxable Earned Income

You will need to figure your taxable earned income using

one of the worksheets in this publication if you are completing the Line 11 Worksheet (page 5) or Form 8812. Form
1040 filers, use the worksheet on page 7 to figure your children selected by the Center may appear in this publicataxable earned income. Form 1040A filers, use the work- tion on pages that would otherwise be blank. You can help

sheet on page 8. bring these children home by looking at the photographs

and calling 1–800–THE–LOST (1–800–843–5678) if

you recognize a child.

Additional Child Tax Credit

This credit is for certain individuals who get less than the Comments and Suggestions full amount of the child tax credit. The additional child tax

credit may give you a refund even if you do not owe any We welcome your comments about this publication and

tax. your suggestions for future editions.

Form 8812. You must file Form 8812 to take the additional You can e-mail us while visiting our web site at

child tax credit. To see if you qualify to take this additional www.irs.gov.

credit, read your Form 1040 instructions for lines 50 and 66 You can write to us at the following address:

or your Form 1040A instructions for lines 33 and 42. A

filled-in copy of Form 8812 is shown later. Form 8812 can Internal Revenue Service

also be found in the Form 1040 and Form 1040A instruc- Tax Forms and Publications

tion packages. W:CAR:MP:FP

1111 Constitution Ave. NW

Washington, DC 20224

Important Reminder

We respond to many letters by telephone. Therefore, it

Photographs of missing children. The Internal Reve- would be helpful if you would include your daytime phone

nue Service is a proud partner with the National Center for number, including the area code, in your correspondence.

Missing and Exploited Children. Photographs of missing

Page 2
Child Tax Credit Worksheet

No. STOP

Keep for Your Records

Before you begin:  Form 2555, Foreign Earned Income

1.

2.

3.

8.

7.

1

2

Number of qualifying children:  $600. Enter the result.

Enter the amount from Form 1040, line 36, 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 50,

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

tax credit on Form 1040, line 66, 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

 Form 2555-EZ, Foreign Earned Income Exclusion

 Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa

If you are a Form 1040 filer, you will need the following forms if you are filing them.

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

Page 3
Child Tax Credit Worksheet—Continued from page 3 Keep for Your Records

9.

10.

9

10

Enter the amount from Form 1040, line 44, or Form 1040A, line 28.

Add the amounts from—

Form 1040 Form 1040A

Enter the total.

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

or

Line 46 Line 29

Line 47 Line 30

Line 49 Line 32

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 TIP below.

No. Enter the amount from line 8.

This is your

child tax credit.

Enter this amount on

Form 1040, line 50, or

Form 1040A, line 33.

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

Form 1040, line 66, or Form 1040A, line 42, only if you answered

“Yes” on line 13.

● First, complete your Form 1040 through line 65, or

Form 1040A through line 41.

● 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

+

Line 45

Line 48 Line 31 +

Page 4
Line 11 Worksheet Keep for Your Records

 Complete the Taxable Earned Income Worksheet on page 7 or 8 that applies to you.

1.

5.

7.

1

6

Enter the amount from line 8 of the Child Tax Credit Worksheet on page 3.

Enter the total of the following amounts from

Form(s) W-2:

1040 Filers. Enter the total of any—

● Amounts from Form 1040, lines 29 and 57, 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 64 and 65.

1040A Filers. Enter the total of any— 9 ● Amount from Form 1040A, line 41, 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 6.

CAUTION

! Use this worksheet only if you answered “Yes” on line 11 of the Child Tax Credit Worksheet on page 4.



Before you begin:

2. 2 Enter your taxable earned income from the worksheet

on page 7 or 8 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 $10,350?

Yes. Subtract $10,350 from the amount on line 2.

Enter the result.

4. Multiply the amount on line 3 by 10% (.10) and enter the result.

Is the amount on line 1 of the Child Tax Credit Worksheet on page 3 $1,800 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 4 and do the

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

13. Otherwise, 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 6 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

Page 5
Line 11 Worksheet—Continued from page 5 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 4.

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 2002.

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 50, 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 4.

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

1040 Filers. Complete lines 57, 64, and 65 of your return if they apply to you.

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

jointly, had more than one employer for 2002 and total wages of over $84,900, figure any excess

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

1040A, line 43.

Page 6
1040 Filers – Taxable Earned Income Worksheet Keep for Your Records

Before you begin:

 Use this worksheet only if you were sent here from the Line 11 Worksheet on page 5 of this publication or line

4 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. Enter the amount from Form 1040, line 7 ................................................. 1.

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),

line 15a (other than farming); and Schedule K-1 (Form 1065-B), box 9.* 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), line 15a.* 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. Add lines 1, 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 5 or line 4 of Form 8812, whichever applies ............. 3.

4. Enter any amount included on line 1 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 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 29 .................................... 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 5, enter this amount on line 2 of that

worksheet.

• If you were sent here from Form 8812, enter this amount on line 4 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 7
1040A Filers – Taxable Earned Income Worksheet Keep for Your Records

Before you begin:

 Use this worksheet only if you were sent here from the Line 11 Worksheet on page 5 of this publication.  Disregard community property laws when figuring the amounts to enter on this worksheet.

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

2. Enter any amount included on line 1 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 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 1. Enter the result here and on line 2 of the Line 11 Worksheet on

page 5 ................................................................... 4.

Page 8
10) Steve and Gretchen did not have any of the credits

Detailed Example on lines 45, 46, 47, 48, or 49 of Form 1040, so they

enter -0- in the box for line 10.

Steve and Gretchen Leaf have four children who are all 11) They check the “No” box on line 11 because they are qualifying children for the child tax credit. Steve and not claiming any of the credits shown on line 11. Gretchen’s adjusted gross income (AGI) (Form 1040, line They enter -0- in the box for line 11. 36) is $112,000. This amount represents Steve’s salary

and is considered taxable earned income. They will file a 12) They subtract the amount on line 11 ($0) from the

amount on line 9 ($2,000) and enter the result joint return. Assume that their tax (Form 1040, line 44) is

$2,000. ($2,000) in the box for line 12.

Steve and Gretchen have the 2002 Form 1040 tax 13) They check the “Yes” box in line 13 since the amount

package and instructions. They want to see if they qualify on line 8 ($2,300) is more than the amount on line 12

for the child tax credit, so they follow the steps for line 50 in ($2,000). They enter the amount from line 12

the instructions. ($2,000) in the box for line 13. Their child tax credit is

$2,000. They enter $2,000 on line 50 of their Form

Step 1. 1040. In Step 1 of those instructions Steve and Gretchen

determine all four children qualify for the child tax credit. Steve and Gretchen read the TIP in the worksheet and find

that they may be able to take the additional child tax credit

Step 2. The Leafs check the box in column (4) of line 6c on because they checked the “Yes” box in line 13.

Form 1040 for each child. Steve and Gretchen complete their Form 1040 through

line 65 and use Form 8812 to see if they can claim the

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

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

Worksheet Credit Worksheet ($2,300) on line 1. which begins on page 3.

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 50 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 ($2,300) and

enter the result ($300) on line 3. 1) Steve and Gretchen enter the number of qualifying

children (4) and multiply 4 by $600 and enter the 4) They read the instructions on the back of the form

result ($2,400) in the box for line 1. and answer “No” to each of the four questions. They

enter the amount from line 7 of their Form 1040 2) They enter their AGI ($112,000) in the box for line 2. ($112,000) on line 4.

3) They enter -0- in the box for line 3 since they did not 5) Since the amount on line 4 ($112,000) is more than exclude any income from Puerto Rico or any income $10,350, they check the “Yes” box and subtract on Form 2555, Form 2555–EZ, or Form 4563. $10,350 from the amount on line 4 ($112,000) and

4) They add $112,000 and $0 and enter the result enter the result ($101,650) on line 5.

($112,000) in the box for line 4. 6) They multiply the amount on line 5 ($101,650) by

5) They enter $110,000 in the box for line 5 since they 10% (.10) and enter the result ($10,165) on line 6.

will file a joint return. Next, they are asked if they have three or more

qualifying children. Steve and Gretchen check the 6) They check the “Yes” box in line 6 since the amount “Yes” box. Since line 6 ($10,165) is more than line 3 on line 4 ($112,000) is more than the amount on line ($300), they skip Part II and enter the amount from 5 ($110,000). They subtract line 5 ($110,000) from line 3 ($300) on line 13. This $300 is their additional line 4 ($112,000) and enter the result ($2,000) in the child tax credit. They also enter this amount on line box for line 6. 66 of their Form 1040.

7) They multiply the amount on line 6 ($2,000) by 5% Steve and Gretchen will get a child tax credit of $2,000 and (.05) and enter the result ($100) in the box for line 7. an additional child tax credit of $300 for the year.

8) They check the “Yes” box in line 8 since the amount

on line 1 ($2,400) is more than the amount on line 7

($100). They subtract line 7 ($100) from line 1

($2,400) and enter the result ($2,300) in the box for

line 8.

9) They enter the amount from line 44 of their Form

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

Page 9
4

2,400

112,000

0

110,000

2,000

100

2,300

112,000





Leafs’ filled-in worksheet

Child Tax Credit Worksheet

No. STOP

Keep for Your Records

Before you begin:  Form 2555, Foreign Earned Income

1.

2.

3.

8.

7.

1

2

Number of qualifying children:  $600. Enter the result.

Enter the amount from Form 1040, line 36, 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 50,

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

tax credit on Form 1040, line 66, 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

 Form 2555-EZ, Foreign Earned Income Exclusion

 Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa

If you are a Form 1040 filer, you will need the following forms if you are filing them.

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

Page 10




2,000

0

0

0

0

2,000

2,000

Leafs’ filled-in worksheet continued

0

Child Tax Credit Worksheet—Continued from page 3 Keep for Your Records

9.

10.

9

10

Enter the amount from Form 1040, line 44, or Form 1040A, line 28.

Add the amounts from—

Form 1040 Form 1040A

Enter the total.

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

or

Line 46 Line 29

Line 47 Line 30

Line 49 Line 32

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 TIP below.

No. Enter the amount from line 8.

This is your

child tax credit.

Enter this amount on

Form 1040, line 50, or

Form 1040A, line 33.

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

Form 1040, line 66, or Form 1040A, line 42, only if you answered

“Yes” on line 13.

● First, complete your Form 1040 through line 65, or

Form 1040A through line 41.

● 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

+

Line 45

0

0 Line 48 Line 31 +

Page 11
1040

1040A

. . . . . . . . . .

8812

1040

1040A

. . . . . . . . . .

Steve and Gretchen Leaf 678 00 4444

2,300

2,000

300

112,000

101,650

10,165

300





OMB No. 1545-1620 8812 Additional Child Tax Credit Form

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 (2002)

3

2

4

6

Enter the total of the 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 the instructions on back

Add lines 7 and 8

1

Enter the total of the amounts from Form 1040, lines

29 and 57, plus any uncollected social security and

Medicare or tier 1 RRTA taxes included on line 61.

Enter -0-.

Enter the total of the amounts from Form 1040, lines

64 and 65.

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

41, plus any excess social security and tier 1 RRTA

taxes withheld that you entered to the left of line 43

(see the instructions on back).

Enter the amount from line 1 of your Child Tax Credit Worksheet on page 40 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 3 of the publication

Enter the amount from Form 1040, line 50, 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

Enter this amount on

Form 1040, line 66, or

Form 1040A, line 42.





3

Enter your total taxable earned income. See the instructions on back

5 Is the amount on line 4 more than $10,350?

No.

Yes. Subtract $10,350 from the amount on line 4. Enter the result

Leave line 5 blank and enter -0- on line 6.

4

5

Multiply the amount on line 5 by 10% (.10) 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 here 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

Your 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.

2002

Page 12
You can also reach us with your computer using File

How To Get Tax Help Transfer Protocol at ftp.irs.gov.

You can get help with unresolved tax issues, order free TaxFax Service. Using the phone attached to

publications and forms, ask tax questions, and get more your fax machine, you can receive forms and

information from the IRS in several ways. By selecting the instructions by calling 703–368–9694. Follow

method that is best for you, you will have quick and easy the directions from the prompts. When you order forms,

access to tax help. enter the catalog number for the form you need. The items

you request will be faxed to you. Contacting your Taxpayer Advocate. If you have at- For help with transmission problems, call the FedWorld tempted to deal with an IRS problem unsuccessfully, you Help Desk at 703–487–4608. should contact your Taxpayer Advocate.

The Taxpayer Advocate represents your interests and Phone. Many services are available by phone. concerns within the IRS by protecting your rights and

resolving problems that have not been fixed through normal channels. While Taxpayer Advocates cannot change

the tax law or make a technical tax decision, they can clear • Ordering forms, instructions, and publications. Call

up problems that resulted from previous contacts and 1–800–829–3676 to order current and prior year

ensure that your case is given a complete and impartial forms, instructions, and publications.

review. • Asking tax questions. Call the IRS with your tax To contact your Taxpayer Advocate: questions at 1–800–829–1040.

• Call the Taxpayer Advocate at 1–877–777–4778. • Solving problems. Take advantage of Everyday Tax

• Call, write, or fax the Taxpayer Advocate office in Solutions service by calling your local IRS office to

your area. set up an in-person appointment at your convenience. Check your local directory assistance or • Call 1–800–829–4059 if you are a TTY/TDD user. www.irs.gov for the numbers.

For more information, see Publication 1546, The Tax- • TTY/TDD equipment. If you have access to TTY/

payer Advocate Service of the IRS. TDD equipment, call 1–800–829–4059 to ask tax

questions or to order forms and publications. Free tax services. To find out what services are available, get Publication 910, Guide to Free Tax Services. It • TeleTax topics. Call 1–800–829–4477 to listen to

contains a list of free tax publications and an index of tax pre-recorded messages covering various tax topics.

topics. It also describes other free tax information services,

including tax education and assistance programs and a list Evaluating the quality of our telephone services. To of TeleTax topics. ensure that IRS representatives give accurate, courteous,

Personal computer. With your personal com- and professional answers, we use several methods to

puter and modem, you can access the IRS on the evaluate the quality of our telephone services. One method

Internet at www.irs.gov. While visiting our web is for a second IRS representative to sometimes listen in

site, you can: on or record telephone calls. Another is to ask some callers

to complete a short survey at the end of the call. • See answers to frequently asked tax questions or

request help by e-mail.

Walk-in. Many products and services are avail- • Download forms and publications or search for forms able on a walk-in basis. and publications by topic or keyword.

• Order IRS products on-line. • Products. You can walk in to many post offices,

• View forms that may be filled in electronically, print libraries, and IRS offices to pick up certain forms,

the completed form, and then save the form for re- instructions, and publications. Some IRS offices, licordkeeping. braries, grocery stores, copy centers, city and county

governments, credit unions, and office supply stores • View Internal Revenue Bulletins published in the last have an extensive collection of products available to few years. print from a CD-ROM or photocopy from reproduci-

• Search regulations and the Internal Revenue Code. ble proofs. Also, some IRS offices and libraries have

the Internal Revenue Code, regulations, Internal • Receive our electronic newsletters on hot tax issues Revenue Bulletins, and Cumulative Bulletins avail- and news. able for research purposes.

• Learn about the benefits of filing electronically (IRS • Services. You can walk in to your local IRS office to e-file). ask tax questions or get help with a tax problem.

• Get information on starting and operating a small Now you can set up an appointment by calling your

business. local IRS office number and, at the prompt, leaving a

Page 13
message requesting Everyday Tax Solutions help. A • Prior-year tax forms and instructions.

representative will call you back within 2 business • Popular tax forms that may be filled in electronically, days to schedule an in-person appointment at your printed out for submission, and saved for record- convenience. keeping.

• Internal Revenue Bulletins. Mail. You can send your order for forms, instructions, and publications to the Distribution Center The CD-ROM can be purchased from National Techni- nearest to you and receive a response within 10 cal Information Service (NTIS) by calling workdays after your request is received. Find the address 1–877–233–6767 or on the Internet at http:// that applies to your part of the country. www.irs.gov/cdorders. The first release is available in

• Western part of U.S.: early January and the final release is available in late

Western Area Distribution Center February.

Rancho Cordova, CA 95743–0001

CD-ROM for small businesses. IRS Publication • Central part of U.S.: 3207, Small Business Resource Guide, is a must Central Area Distribution Center for every small business owner or any taxpayer P.O. Box 8903 about to start a business. This handy, interactive CD con- Bloomington, IL 61702–8903 tains all the business tax forms, instructions and publica-

• Eastern part of U.S. and foreign addresses: tions needed to successfully manage a business. In

Eastern Area Distribution Center addition, the CD provides an abundance of other helpful

P.O. Box 85074 information, such as how to prepare a business plan,

Richmond, VA 23261–5074 finding financing for your business, and much more. The

design of the CD makes finding information easy and quick

and incorporates file formats and browsers that can be run CD-ROM for tax products. You can order IRS on virtually any desktop or laptop computer. Publication 1796, Federal Tax Products on It is available in March. You can get a free copy by CD-ROM, and obtain: calling 1–800–829–3676 or by visiting the website at

www.irs.gov/smallbiz.

• Current tax forms, instructions, and publications.

Page 14
Tax Publications for Individual Taxpayers

General Guides

Your Rights as a Taxpayer

Your Federal Income Tax (For

Individuals)

Farmer’s Tax Guide

Tax Guide for Small Business (For

Individuals Who Use Schedule C or

C-EZ)

Tax Calendars for 2003

Highlights of 2002 Tax Changes

Guide to Free Tax Services

Specialized Publications

Armed Forces’ Tax Guide

Fuel Tax Credits and Refunds

Travel, Entertainment, Gift, and Car

Expenses

Exemptions, Standard Deduction, and

Filing Information

Medical and Dental Expenses

Child and Dependent Care Expenses

Divorced or Separated Individuals

Tax Withholding and Estimated Tax

Tax Benefits for Work-Related

Education

Foreign Tax Credit for Individuals

U.S. Government Civilian Employees

Stationed Abroad

Social Security and Other Information

for Members of the Clergy and

Religious Workers

U.S. Tax Guide for Aliens

Scholarships and Fellowships

Moving Expenses

Selling Your Home

Credit for the Elderly or the Disabled

Taxable and Nontaxable Income

Charitable Contributions

Residential Rental Property

Commonly Used Tax Forms

Miscellaneous Deductions

Tax Information for First-Time

Homeowners

Reporting Tip Income

Self-Employment Tax

Depreciating Property Placed in

Service Before 1987

Installment Sales

Partnerships

Sales and Other Dispositions of Assets

Casualties, Disasters, and Thefts

Investment Income and Expenses

Basis of Assets

Recordkeeping for Individuals

Older Americans’ Tax Guide

Community Property

Examination of Returns, Appeal Rights,

and Claims for Refund

Survivors, Executors, and

Administrators

Determining the Value of Donated

Property

Mutual Fund Distributions

Tax Guide for Individuals With Income

From U.S. Possessions

Pension and Annuity Income

Casualty, Disaster, and Theft Loss

Workbook (Personal-Use Property)

Business Use of Your Home (Including

Use by Day-Care Providers)

Individual Retirement Arrangements

(IRAs)

Tax Highlights for U.S. Citizens and

Residents Going Abroad

The IRS Collection Process

Earned Income Credit (EIC)

Tax Guide to U.S. Civil Service

Retirement Benefits

Tax Highlights for Persons with

Disabilities

Bankruptcy Tax Guide

Direct Sellers

Social Security and Equivalent

Railroad Retirement Benefits

How Do I Adjust My Tax Withholding?

Passive Activity and At-Risk Rules

Household Employer’s Tax Guide

Tax Rules for Children and

Dependents

Home Mortgage Interest Deduction

How To Depreciate Property

Practice Before the IRS and

Power of Attorney

Introduction to Estate and Gift Taxes

IRS Will Figure Your Tax

Per Diem Rates

Reporting Cash Payments of Over

$10,000

The Taxpayer Advocate Service

of the IRS

Derechos del Contribuyente

Cómo Preparar la Declaración de

Impuesto Federal

Crédito por Ingreso del Trabajo

English-Spanish Glossary of Words

and Phrases Used in Publications

Issued by the Internal Revenue

Service

U.S. Tax Treaties

Spanish Language Publications

Tax Highlights for Commercial

Fishermen

910

595

553

509

334

225

17

1

3

378

463

501

502

503

504

505

508

514

516

517

519

520

521

523

524

525

526

527

529

530

531

533

534

537

544

547

550

551

552

554

541

555

556

559

561

564

570

575

584

587

590

593

594

596

721

901

907

908

915

919

925

926

929

946

911

936

950

1542

967

1544

1546

596SP

1SP

850

579SP

594SP Comprendiendo el Proceso de Cobro

947

968 Tax Benefits for Adoption

Informe de Pagos en Efectivo en

Exceso de $10,000 (Recibidos en

una Ocupación o Negocio)

1544SP

See How To Get Tax Help for a variety of ways to get forms, including by computer, fax, phone,

and mail. For fax orders only, use the catalog number when ordering.

U.S. Individual Income Tax Return

Itemized Deductions & Interest and

Ordinary Dividends

Profit or Loss From Business

Net Profit From Business

Capital Gains and Losses

Supplemental Income and Loss

Earned Income Credit

Profit or Loss From Farming

Credit for the Elderly or the Disabled

Income Tax Return for Single and 

Joint Filers With No Dependents

Self-Employment Tax

U.S. Individual Income Tax Return

Interest and Ordinary Dividends for

Form 1040A Filers

Child and Dependent Care

Expenses for Form 1040A Filers

Credit for the Elderly or the 

Disabled for Form 1040A Filers

Estimated Tax for Individuals

Amended U.S. Individual Income Tax Return

Unreimbursed Employee Business

Expenses

Underpayment of Estimated Tax by

Individuals, Estates, and Trusts

Power of Attorney and Declaration of

Representative

Child and Dependent Care Expenses

Moving Expenses

Depreciation and Amortization

Application for Automatic Extension of Time

To File U.S. Individual Income Tax Return

Investment Interest Expense Deduction

Additional Taxes on Qualified Plans (Including

IRAs) and Other Tax-Favored Accounts

Alternative Minimum Tax—Individuals

Noncash Charitable Contributions

Change of Address

Expenses for Business Use of Your Home

Nondeductible IRAs

Passive Activity Loss Limitations

1040

Sch A&B

Sch C

Sch C-EZ

Sch D

Sch E

Sch EIC

Sch F

Sch H Household Employment Taxes 

Sch R

Sch SE

1040EZ

1040A

Sch 1

Sch 2

Sch 3

1040-ES

1040X

2106 Employee Business Expenses

2106-EZ

2210

2441

2848

3903

4562

4868

4952

5329

6251

8283

8582

8606

8822

8829

Form Number and Title

Catalog

Number

Sch J Farm Income Averaging

8812 Additional Child Tax Credit

8863 Education Credits

Catalog

Number

11700

20604

11744

11862

11980

12490

12906

13141

13177

13329

13600

62299

63704

63966

10644

12081

13232

25379

11320

Form Number and Title

11330

11334

14374

11338

11344

13339

11346

12187

25513

11359

11358

11327

12075

10749

12064

11329

11340

11360

See How To Get Tax Help for a variety of ways to get publications, including

by computer, phone, and mail.

970 Tax Benefits for Education

971 Innocent Spouse Relief

Sch D-1 Continuation Sheet for Schedule D 10424

972 Child Tax Credit (For Individuals Sent

Here From the Form 1040 or

1040A Instructions)

Tax Guide for U.S. Citizens and

Residents Aliens Abroad

54

Net Operating Losses (NOLs) for

Individuals, Estates, and Trusts

536

Tax-Sheltered Annuity Plans (403(b)

Plans)

571

969 Medical Savings Accounts (MSAs)

9465 Installment Agreement Request 14842

Page 15