Department of the Treasury

Internal Revenue Service What’s New

Midwestern disaster tax relief. If your main home was in

Publication 972 a Midwestern disaster area when the disaster occurred,

Cat. No. 26584R — OMB No. 1545–0074 you may be able to elect to use your 2007 earned income

to figure your 2008 additional child tax credit. See Form

8812, Additional Child Tax Credit, and Publication 4492-B, Child Tax Information for Affected Taxpayers in the Midwestern Disaster Areas, for more information.

Credit Reduction in earned income limit to claim additional

child tax credit. The earned income generally needed to

claim the additional child tax credit is reduced to $8,500 for

For use in preparing 2008.

2008 Returns Reminder

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

Missing and Exploited Children. Photographs of missing

children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help

bring these children home by looking at the photographs

and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Introduction

The purpose of this publication is:

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

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

47; and

2. To figure the amount of earned income you enter on

line 4a of Form 8812, Additional Child Tax Credit.

This publication is intended primarily for individuals sent

here by the instructions to Forms 1040, 1040A, 1040NR

and 8812. Even if you were not sent here by the instructions to one of the forms, you can still choose to use this

publication to figure your credit. However, most individuals

can use the simpler worksheet in their tax form instructions.

This publication includes a detailed example of a taxpayer who figures the child tax credit and the additional

child tax credit.

If you were sent here from your Form 1040, Form

1040A, or Form 1040NR instructions. Go to page 4 of

this publication and complete the Child Tax Credit Worksheet.

If you were sent here from your Form 8812 instructions. Go to page 8 of this publication and complete the Get forms and other information 1040 and 1040NR Filers – Earned Income Worksheet. faster and easier by:

If you have not read your Form 1040, Form 1040A, or Internet www.irs.gov Form 1040NR instructions. Read the explanation of who

must use this publication next. If you find that you are not

Jan 06, 2009
required to use this publication to figure your child tax 1-800-829-3676, or write to the address below and receive

credit, you can use the simpler worksheet in the Form a response within 10 days after your request is received.

1040, Form 1040A, or Form 1040NR instructions to figure

your credit. Internal Revenue Service

1201 N. Mitsubishi Motorway Who must use this publication. If you answer “Yes” to Bloomington, IL 61705-6613 any of the following questions, you must use this publication to figure your child tax credit.

Tax questions. If you have a tax question, check the 1. Are you excluding income from Puerto Rico or are information available on www.irs.gov or call

you filing any of the following forms? 1-800-829-1040. We cannot answer tax questions sent to

either of the above addresses.

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

income).

b. Form 4563 (exclusion of income for residents of Child Tax Credit American Samoa).

This credit is for people who have a qualifying child as 2. Is the amount on Form 1040, line 38; Form 1040A, defined on this page. It is in addition to the credit for child line 22; or Form 1040NR, line 36; more than the and dependent care expenses (on Form 1040, line 48; amount shown next for your filing status? Form 1040A, line 29; or Form 1040NR, line 45) and the

a. Married filing jointly – $110,000. earned income credit (on Form 1040, line 64a; or Form

1040A, line 40a).

b. Single, head of household, or qualifying widow(er) The maximum amount you can claim for the credit is – $75,000. $1,000 for each qualifying child.

c. Married filing separately – $55,000.

Qualifying Child

3. Are you claiming any of the following credits?

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

a. Mortgage interest credit, Form 8396. child who:

b. Adoption credit, Form 8839. 1. Is your son, daughter, stepchild, foster child, brother,

c. Residential energy efficient property credit, Form sister, stepbrother, stepsister, or a descendant of any

5695. of them (for example, your grandchild, niece, or

nephew), d. District of Columbia first-time homebuyer credit,

Form 8859. 2. Was under age 17 at the end of 2008,

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

2008, Comments and suggestions. We welcome your comments about this publication and your suggestions for 4. Lived with you for more than half of 2008 (see Exfuture editions. ceptions to time lived with you below), and

You can write to us at the following address: 5. Was a U.S. citizen, a U.S. national, or a U.S. resident alien. If the child was adopted, see Adopted

child below. Internal Revenue Service

Individual Forms and Publications Branch For each qualifying child, you must either check the box SE:W:CAR:MP:T:I on Form 1040 or Form 1040A, line 6c, column (4); Form 1111 Constitution Ave. NW, IR-6526 1040NR, line 7c, column (4); or complete Form 8901 (if the Washington, DC 20224 child is not your dependent).

We respond to many letters by telephone. Therefore, it Adopted child. An adopted child is always treated as

your own child. An adopted child includes a child lawfully would be helpful if you would include your daytime phone placed with you for legal adoption. number, including the area code, in your correspondence. If you are a U.S. citizen or U.S. national and your You can email us at *taxforms@irs.gov. (The asterisk

must be included in the address.) Please put “Publications adopted child lived with you all year as a member of your

household in 2008, that child meets condition (5) above to Comment” on the subject line. Although we cannot re- be a qualifying child for the child tax credit. spond individually to each email, we do appreciate your

feedback and will consider your comments as we revise Exceptions to time lived with you. A child is considered our tax products. to have lived with you for all of 2008 if the child was born or

Ordering forms and publications. Visit www.irs.gov/ died in 2008 and your home was this child’s home for the

formspubs to download forms and publications, call entire time he or she was alive. Temporary absences by

Page 2 Publication 972 (2008)
you or the child for special circumstances, such as school, AGI. Your AGI is the amount on Form 1040, line 38;

vacation, business, medical care, military service, or de- Form 1040A, line 22; or Form 1040NR, line 36.

tention in a juvenile facility, count as time the child lived

with you. Claiming the Credit There are also exceptions for kidnapped children and

children of divorced or separated parents. For details, see To claim the child tax credit, you must file Form 1040, Form

the instructions for Form 1040, lines 52 and 6c; Form 1040A, or Form 1040NR. You cannot claim the child tax

1040A, lines 33 and 6c; or Form 1040NR, lines 47 and 7c. credit on Form 1040EZ or Form 1040NR-EZ. You must

Qualifying child of more than one person. provide the name and identification number (usually a A special social security number) on your tax return (or Form 8901) rule applies if your qualifying child is the qualifying child of

more than one person. For details, see the instructions for for each qualifying child.

Form 1040, lines 52 and 6c, or Form 1040A, lines 33 and

6c.

Earned Income

Limits on the Credit

You will need to figure your earned income using one of the

You must reduce your child tax credit if either (1) or (2) worksheets in this publication if you are completing the

applies. Line 11 Worksheet (page 6) or Form 8812. Form 1040 or

Form 1040NR filers, use the worksheet on page 8 to figure

1. The amount on Form 1040, line 46; Form 1040A, line your earned income. Form 1040A filers, use the worksheet

28; or Form 1040NR, line 43; is less than the credit. on page 9.

If this amount is zero, you cannot take this credit For this purpose, earned income includes only: because there is no tax to reduce. But you may be • Taxable earned income, and able to take the additional child tax credit. See Additional Child Tax Credit, later. • Nontaxable combat pay.

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

the amount shown below for your filing status.

a. Married filing jointly – $110,000. Additional Child Tax Credit

b. Single, head of household, or qualifying widow(er) This credit is for certain individuals who get less than the – $75,000. full amount of the child tax credit. The additional child tax

c. Married filing separately – $55,000. credit may give you a refund even if you do not owe any

tax.

Modified AGI. For purposes of the child tax credit, your How to claim the additional child tax credit. To claim

modified AGI is your AGI plus the following amounts that the additional child tax credit, follow the steps below. may apply to you.

1. Make sure you figured the amount, if any, of your • Any amount excluded from income because of the child tax credit. exclusion of income from Puerto Rico. On the dotted

line next to Form 1040, line 38, enter the amount 2. If you answered “Yes” on line 4 or line 5 of the Child

excluded and identify it as “EPRI.” Also attach a Tax Credit Worksheet in the Form 1040, Form

copy of any Form(s) 499R-2/W-2PR to your return. 1040A, or Form 1040NR instructions (or on line 13 of

the Child Tax Credit Worksheet in this publication), • Any amount on line 45 or line 50 of Form 2555, use Form 8812 to see if you can take the additional Foreign Earned Income. child tax credit.

• Any amount on line 18 of Form 2555-EZ, Foreign 3. If you have an additional child tax credit on line 13 of Earned Income Exclusion. Form 8812, carry it to Form 1040, line 66; Form

• Any amount on line 15 of Form 4563, Exclusion of 1040A, line 41; or Form 1040NR, line 61.

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.

Publication 972 (2008) Page 3
Child Tax Credit Worksheet

No. STOP

Keep for Your Records

1.

2.

3.

8.

7.

1

2

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

Enter the amount from Form 1040, line 38;

Form 1040A, line 22; or Form 1040NR, line 36.

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 33; or Form 1040NR, line 47. You also cannot take

the additional child tax credit on Form 1040, line 66; Form 1040A,

line 41; or Form 1040NR, line 61. Complete the rest of your

Form 1040, 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 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

CAUTION

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2008 and meet

the other requirements listed on page 2.

Page 4 Publication 972 (2008)
Child Tax Credit Worksheet—Continued from page 4 Keep for Your Records

9.

10.

9

10

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

Form 1040NR, line 43.

Add the amounts from—

11. Are you claiming any of the following credits?

● Adoption credit, Form 8839

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 33;

or Form 1040NR, line

47.

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

Form 1040, line 66; Form 1040A, line 41; or Form 1040NR,

line 61, only if you answered “Yes” on line 13.

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

1040A through line 40a, or Form 1040NR through line 60.

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

13



Yes. Complete the Line 11 Worksheet on the next page

to figure the amount to enter here.

No. Enter the amount from line 10.

12

1040A

Form 1040 or Form 1040A or Form 1040NR

Line 47

Line 48

Line 49

Line 50

Line 51

Line 29

Line 30

Line 31

Line 32

Enter the total.

+

+

+

+

TIP

Line 44

Line 45

1040NR

● Mortgage interest credit, Form 8396

Line 46

● Residential energy efficient property credit, Form 5695

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

Publication 972 (2008) Page 5
Line 11 Worksheet Keep for Your Records

Complete the Earned Income Worksheet on page 8 or 9 that applies to you.

1.

5.

7.

1

6

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

Enter the total of the following amounts from

Form(s) W-2:

1040 filers. Enter the total of any—

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

● Any taxes that you identified using code

“UT” and entered on the dotted line next to line

61.

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 64a and 65.

1040A filers. Enter the total of any—

9 ● Amount from Form 1040A, line 40a, and

● Excess social security and tier 1 RRTA taxes 

withheld that you entered to the left of Form 

1040A, line 43.

● Social security taxes from box 4, and

● Medicare taxes from box 6.

If married filing

jointly, include your

spouse’s amounts

with yours when

completing lines 6

and 7.





Railroad employees, see the bottom of page 7.

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



Before you begin:

2. 2 Enter your earned income from the worksheet on page

8 or 9 that applies to you.

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

to line 5.

3. Is the amount on line 2 more than $8,500?

Yes. Subtract $8,500 from the amount on line 2.

Enter the result.

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

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

more?

No. If line 4 above is:

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 filers, 1040A

filers, and 1040NR filers on page 7 and then go to line 6.

6.

CAUTION

1040NR filers. Enter the total of any—

● Amount from Form 1040NR, line 53, and

● Any taxes that you identified using code “UT” and entered

on the dotted line next to line 57.

1040NR filers. Enter the amount from Form

1040NR, line 60.

● 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 on page 5 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 (2008)
Line 11 Worksheet—Continued from page 6 Keep for Your Records

12.

12

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

13. Enter the total of the amounts from—

● Form 8839, line 18, and 13 

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

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

Tier 1 tax withheld from your pay.

This tax should be shown in box 14 of your Form(s) W-2 and

identified as “Tier 1 tax.”

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.

● Adoption credit, Form 8839

Then, go to line 13.

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





Enter this amount on

line 11 of the Child

Tax Credit Worksheet

on page 5.

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

1040 filers. Complete lines 58, 64a, and 65 of your return if they apply to you.

1040A filers. Complete line 40a of your return if it applies to you. If you, or your spouse if

filing jointly, had more than one employer for 2008 and total wages of over $102,000, figure any

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

Form 1040A, line 43.

● Mortgage interest credit, Form 8396

● Form 8396, line 11, and

1040NR filers. Complete lines 53 and 60 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

If you were an employee representative, 50% of the total Tier

1 tax and Tier 1 Medicare tax you paid for 2008.

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

● Residential energy efficient property credit, Form 5695

● Form 8859, line 11.

● Form 5695, line 27, and

Publication 972 (2008) Page 7
1040 and 1040NR Filers - Earned Income

Worksheet Keep for Your Records

Before you begin:

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

4a of Form 8812, Additional Child Tax Credit.

u Disregard community property laws when figuring the amounts to enter on this worksheet. u 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 Form 8812, line 4b.

This amount should be shown in Form(s) W-2, box 12, with code Q. .......................... . 1b.

Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form

1065-B), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3.

2. a. Enter any statutory employee income reported on line 1 of Schedule C or C-EZ .................. . 2a.

b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),

box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.* Reduce this

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

any statutory employee income or any other amounts exempt from self-employment tax. Options and

commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading

section 1256 contracts) from section 1256 contracts or related property ........................ . 2b.

c. Enter any net farm profit or (loss) from Schedule F, line 36, and from farm partnerships,

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

farm partnership expenses you deducted on Schedule E. Do not include any amounts

exempt from self-employment tax ....................................... . 2c.

d. If you used the farm optional method to figure net earnings from self-employment, enter

the amount from Schedule SE, Section B, line 15. Otherwise, skip this line and enter on

line 2e the amount from line 2c ......................................... . 2d.

e. If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss) from line 2c. 2e.

3. Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet.

Instead, enter -0- on line 2 of the Line 11 Worksheet on page 6 or line 4a of Form 8812, whichever applies . . 3.

4. Enter any amount included on line 1a that is:

a. A scholarship or fellowship grant not reported on Form W-2 .................... . 4a.

b. For work done while an inmate in a penal institution (enter “PRI” and this amount on the

dotted line next to line 7 of Form 1040 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 amount, if any, from Form 2555, line 44, that is also deducted

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

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

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

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

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

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

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

worksheet.

• If you were sent here from Form 8812, enter this amount on line 4a of that form.

*If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate

line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your

return.

Page 8 Publication 972 (2008)
1040A Filers - Earned Income Worksheet Keep for Your Records

Before you begin:

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

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

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

amount on Form 8812, line 4b. This amount should be shown in Form(s)

W-2, box 12, with code Q. ................................... . 1b.

c. Add lines 1a and 1b. ....................................... . 1c.

2. Enter any amount included on line 1a that is:

a. A scholarship or fellowship grant not reported on Form W-2 ......... . 2a.

b. For work done while an inmate in a penal institution (enter “PRI” and this

amount next to line 7 of Form 1040A) .......................... . 2b.

c. A pension or annuity from a nonqualified deferred compensation plan or

a nongovernmental section 457 plan (enter “DFC” and this amount next

to line 7 of Form 1040A). This amount may be shown in box 11 of your

Form W-2. If you received such an amount but box 11 is blank, contact

your employer for the amount received as a pension or annuity ...... . 2c.

3. Add lines 2a through 2c ..................................................... . 3.

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

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

Publication 972 (2008) Page 9
11. They check the “No” box on line 11 because they are

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

They enter -0- on line 11.

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

considered earned income. They will file a joint return. 13. They check the “Yes” box on line 13 since the

Assume that their tax (Form 1040, line 46) is $2,000. amount on line 8 ($3,900) is more than the amount

Steve and Gretchen have the 2008 Form 1040 tax on line 12 ($2,000). They enter the amount from line

package and instructions. They want to see if they qualify 12 ($2,000) on line 13. Their child tax credit is

for the child tax credit, so they follow the steps for line 52 in $2,000. They enter $2,000 on line 52 of their Form

the instructions. 1040.

Steve and Gretchen read the TIP in the worksheet and find

Step 1. In Step 1 of those instructions Steve and Gretchen that they may be able to take the additional child tax credit determine all four children qualify for the child tax credit. because they checked the “Yes” box on line 13.

Steve and Gretchen complete their Form 1040 through Step 2. The Leafs check the box in column (4) of line 6c on line 65 and use Form 8812 to see if they can claim the Form 1040 for each child. additional child tax credit.

Completing Form 8812. Step 3. In Step 3 the Leafs find out they must use Publication 972 to figure their child tax credit because their AGI is 1. They enter the amount from line 8 of their Child Tax more than $110,000. When they read Publication 972, Credit Worksheet ($3,900) on line 1. they find out they must complete the Child Tax Credit

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

credit ($2,000) from line 52 of their Form 1040.

Completing the Child Tax Credit Worksheet. Steve and 3. Steve and Gretchen subtract the amount on line 2

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

1. Steve and Gretchen enter the number of qualifying 4. Before completing line 4a, they read the instructions

children (4), multiply 4 by $1,000, and enter the re- on the back of the form and find they should enter

sult ($4,000) on line 1. the amount from line 7 of their Form 1040 ($112,000)

on line 4a. 2. They enter their AGI ($112,000) on line 2.

5. Neither Steve nor Gretchen had any nontaxable 3. They enter -0- on line 3 since they did not exclude combat pay, so they leave line 4b blank. any income from Puerto Rico or any income on Form

2555, Form 2555-EZ, or Form 4563. 6. Since the amount on line 4a ($112,000) is more than

$8,500, they check the “Yes” box on line 5, and 4. They add $112,000 and $0 and enter the result subtract $8,500 from the amount on line 4a ($112,000) on line 4. ($112,000) and enter the result ($103,500) on line 5.

5. They enter $110,000 on line 5 since they will file a 7. They multiply the amount on line 5 ($103,500) by joint return. 15% (.15) and enter the result ($15,525) on line 6.

6. They check the “Yes” box on line 6 since the amount Next, they are asked if they have three or more

on line 4 ($112,000) is more than the amount on line qualifying children. Steve and Gretchen check the

5 ($110,000). They subtract line 5 ($110,000) from “Yes” box. Since line 6 ($15,525) is more than line 3

line 4 ($112,000) and enter the result ($2,000) on ($1,900), they skip Part II and enter the amount from

line 6. line 3 ($1,900) on line 13. This $1,900 is their additional child tax credit. They also enter this amount on 7. They multiply the amount on line 6 ($2,000) by 5% line 66 of their Form 1040. (.05) and enter the result ($100) on line 7.

Steve and Gretchen will get a child tax credit of $2,000 and 8. They check the “Yes” box on line 8 since the amount an additional child tax credit of $1,900 for the year. on line 1 ($4,000) is more than the amount on line 7

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

($4,000) and enter the result ($3,900) on line 8.

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

1040 ($2,000) on line 9.

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

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

enter -0- on line 10.

Page 10 Publication 972 (2008)
4 4,000

112,000

0

110,000

2,000

100

3,900

112,000





Child Tax Credit Worksheet Leafs’ filled-in worksheet Keep for Your Records

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 36.

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 33; or Form 1040NR, line 47. You also cannot take

the additional child tax credit on Form 1040, line 66; or Form 1040A,

line 41; or Form 1040NR, line 61. Complete the rest of your

Form 1040, 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 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

CAUTION

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2008 and meet

the other requirements listed on page 2.

Publication 972 (2008) Page 11
2,000

0

2,000

2,000

Leafs’ filled-in worksheet continued

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



0

9.

10.

9

10

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

Form 1040NR, line 43.

Add the amounts from—

11. Are you claiming any of the following credits?

● Adoption credit, Form 8839

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 33;

or Form 1040NR, line

47.

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

Form 1040, line 66; Form 1040A, line 41; or Form 1040NR,

line 61, only if you answered “Yes” on line 13.

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

1040A through line 40a, or Form 1040NR through line 60.

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

13



Yes. Complete the Line 11 Worksheet on the next page

to figure the amount to enter here.

No. Enter the amount from line 10.

12

1040A

Form 1040 or Form 1040A or Form 1040NR

Line 47

Line 48

Line 49

Line 50

Line 51

Line 29

Line 30

Line 31

Line 32

Enter the total.

+

+

+

Line 46 +

1040NR

● Mortgage interest credit, Form 8396



Line 44

Line 45

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

● Residential energy efficient property, Form 5695

Page 12 Publication 972 (2008)
Steve and Gretchen Leaf 678 00 4444

3,900

2,000

1,900

15,525

1,900





112,000

Yes. Subtract $8,500 from the amount on line 4a. Enter the result 103,500

OMB No. 1545-0074

Additional Child Tax Credit Form 8812

Complete and attach to Form 1040, Form 1040A, or Form 1040NR. 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 (2008)

3

2

4a

6

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

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

worked for a railroad, see instructions on back

Add lines 7 and 8

1

Enter the total of the amounts from Form 1040, lines

27 and 58, plus any taxes that you identified using code

“UT” and entered on the dotted line next to line 61.

Enter -0-.

Enter the total of the amounts from Form 1040, lines

64a and 65.

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

40a, plus any excess social security and tier 1 RRTA

taxes withheld that you entered to the left of line 43

(see instructions on back).

Enter the amount from line 1 of your Child Tax Credit Worksheet on page 43 of the Form 1040 instructions,

page 38 of the Form 1040A instructions, or page 19 of the Form 1040NR instructions. If you used Pub.

972, enter the amount from line 8 of the worksheet on page 4 of the publication

Enter the amount from Form 1040, line 52, Form 1040A, line 33, or Form 1040NR, line 47

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,

Form 1040A, line 41, or

Form 1040NR, line 61. 



8812

1040

1040A

. . . . . . . . . .

3

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

Midwestern disaster area when the disaster occurred, and you are electing to

use your 2007 earned income, check here 

5 Is the amount on line 4a more than $8,500?

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

4a

5

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

7

Next. Do you have three or more qualifying children?

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

smaller of line 3 or line 6 on line 13.

Yes.

7

8

9

10

10

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

12 Enter the larger of line 6 or line 11 12

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

13 This is your additional child tax credit

Part III

Part I

Part II

All Filers

Certain Filers Who Have Three or More Qualifying Children

Additional Child Tax Credit

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

line 13. Otherwise, go to line 7.

(99)

4b

Nontaxable combat pay (see instructions on

back)

b

1040NR

. . . . . . . . . .

1040 .

1040A . . . . . . . . .

. .

1

.

040NR . . . . . . .

Enter the total of the amounts from Form 1040NR, line

53, plus any taxes that you identified using code "UT"

and entered on the dotted line next to line 57.

1040NR filers:

1040NR filers: Enter the amount from Form 1040NR, line 60.

2008

Publication 972 (2008) Page 13
clinics in your area. It is available at www.irs.gov or your

local IRS office.

Free tax services. To find out what services are availPaperwork Reduction Act Notice. We ask for the infor- able, get Publication 910, IRS Guide to Free Tax Services.

mation on the worksheets in this publication to carry out It contains lists of free tax information sources, including

the Internal Revenue laws of the United States. You are publications, services, and free tax education and assisrequired to give us the information if requested. We need it tance programs. It also has an index of over 100 TeleTax

to ensure that you are complying with these laws and to topics (recorded tax information) you can listen to on your

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

You are not required to provide the information re- Accessible versions of IRS published products are

quested on a form (or worksheet in this publication) that is available on request in a variety of alternative formats for

subject to the Paperwork Reduction Act unless the form (or people with disabilities.

publication) displays a valid OMB control number. Books Free help with your return. Free help in preparing your or records relating to a form, its instructions, or this publica- return is available nationwide from IRS-trained volunteers. tion must be retained as long as their contents may be- The Volunteer Income Tax Assistance (VITA) program is come material in the administration of any Internal designed to help low-income taxpayers and the Tax Coun- Revenue law. Generally, tax returns and return information seling for the Elderly (TCE) program is designed to assist are confidential, as required by section 6103. taxpayers age 60 and older with their tax returns. Many The average time and expenses required to complete VITA sites offer free electronic filing and all volunteers will these worksheets will vary depending on individual circum- let you know about credits and deductions you may be stances. For the estimated averages, see the instructions entitled to claim. To find the nearest VITA or TCE site, call for your income tax return. 1-800-829-1040.

If you have suggestions for making these worksheets As part of the TCE program, AARP offers the Tax-Aide simpler, we would be happy to hear from you. See Com- counseling program. To find the nearest AARP Tax-Aide ments and suggestions, earlier. site, call 1-888-227-7669 or visit AARP’s website at 

www.aarp.org/money/taxaide.

For more information on these programs, go to www.irs. How To Get Tax Help gov and enter keyword “VITA” in the upper right-hand

corner.

You can get help with unresolved tax issues, order free Internet. You can access the IRS website at publications and forms, ask tax questions, and get informa- www.irs.gov 24 hours a day, 7 days a week to: tion from the IRS in several ways. By selecting the method

that is best for you, you will have quick and easy access to

tax help. • E-file your return. Find out about commercial tax

preparation and e-file services available free to eligi- Contacting your Taxpayer Advocate. The Taxpayer ble taxpayers. Advocate Service (TAS) is an independent organization

within the IRS whose employees assist taxpayers who are • Check the status of your 2008 refund. Go to www.

experiencing economic harm, who are seeking help in irs.gov and click on Where’s My Refund. Wait at

resolving tax problems that have not been resolved least 72 hours after the IRS acknowledges receipt of

through normal channels, or who believe that an IRS your e-filed return, or 3 to 4 weeks after mailing a

system or procedure is not working as it should. paper return. If you filed Form 8379 with your return,

You can contact the TAS by calling the TAS toll-free wait 14 weeks (11 weeks if you filed electronically).

case intake line at 1-877-777-4778 or TTY/TDD Have your 2008 tax return available so you can

1-800-829-4059 to see if you are eligible for assistance. provide your social security number, your filing staYou can also call or write your local taxpayer advocate, tus, and the exact whole dollar amount of your rewhose phone number and address are listed in your local fund.

telephone directory and in Publication 1546, Taxpayer • Download forms, instructions, and publications. Advocate Service—Your Voice at the IRS. You can file

Form 911, Request for Taxpayer Advocate Service Assis- • Order IRS products online.

tance (And Application for Taxpayer Assistance Order), or • Research your tax questions online. ask an IRS employee to complete it on your behalf. For

more information, go to www.irs.gov/advocate. • Search publications online by topic or keyword.

Low Income Taxpayer Clinics (LITCs). LITCs are in- • View Internal Revenue Bulletins (IRBs) published in

dependent organizations that provide low income taxpay- the last few years.

ers with representation in federal tax controversies with the • Figure your withholding allowances using the with- IRS for free or for a nominal charge. The clinics also holding calculator online at www.irs.gov/individuals. provide tax education and outreach for taxpayers who

speak English as a second language. Publication 4134, • Determine if Form 6251 must be filed by using our

Low Income Taxpayer Clinic List, provides information on Alternative Minimum Tax (AMT) Assistant.

Page 14 Publication 972 (2008)
• Sign up to receive local and national tax news by Walk-in. Many products and services are availemail. able on a walk-in basis.

• Get information on starting and operating a small

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

libraries, and IRS offices to pick up certain forms,

instructions, and publications. Some IRS offices, liPhone. Many services are available by phone. braries, grocery stores, copy centers, city and county

government offices, credit unions, and office supply

stores have a collection of products available to print

from a CD or photocopy from reproducible proofs.

• Ordering forms, instructions, and publications. Call Also, some IRS offices and libraries have the Inter1-800-829-3676 to order current-year forms, instruc- nal Revenue Code, regulations, Internal Revenue

Bulletins, and Cumulative Bulletins available for re- tions, and publications, and prior-year forms and instructions. You should receive your order within 10 search purposes.

days. • Services. You can walk in to your local Taxpayer

• Asking tax questions. Call the IRS with your tax Assistance Center every business day for personal,

questions at 1-800-829-1040. face-to-face tax help. An employee can explain IRS

letters, request adjustments to your tax account, or • Solving problems. You can get face-to-face help help you set up a payment plan. If you need to solving tax problems every business day in IRS Tax- resolve a tax problem, have questions about how the payer Assistance Centers. An employee can explain tax law applies to your individual tax return, or you IRS letters, request adjustments to your account, or are more comfortable talking with someone in per- help you set up a payment plan. Call your local son, visit your local Taxpayer Assistance Center Taxpayer Assistance Center for an appointment. To where you can spread out your records and talk with find the number, go to www.irs.gov/localcontacts or an IRS representative face-to-face. No appointment look in the phone book under United States Govern- is necessary—just walk in. If you prefer, you can call ment, Internal Revenue Service. your local Center and leave a message requesting

• TTY/TDD equipment. If you have access to TTY/ an appointment to resolve a tax account issue. A

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convenience. If you have an ongoing, complex tax • TeleTax topics. Call 1-800-829-4477 to listen to account problem or a special need, such as a disa- pre-recorded messages covering various tax topics. bility, an appointment can be requested. All other

• Refund information. To check the status of your issues will be handled without an appointment. To

2008 refund, call 1-800-829-1954 during business find the number of your local office, go to 

hours or 1-800-829-4477 (automated refund infor- www.irs.gov/localcontacts or look in the phone book

mation 24 hours a day, 7 days a week). Wait at least under United States Government, Internal Revenue

72 hours after the IRS acknowledges receipt of your Service.

e-filed return, or 3 to 4 weeks after mailing a paper

return. If you filed Form 8379 with your return, wait Mail. You can send your order for forms, instruc- 14 weeks (11 weeks if you filed electronically). Have tions, and publications to the address below. You

your 2008 tax return available so you can provide should receive a response within 10 days after your social security number, your filing status, and your request is received. the exact whole dollar amount of your refund. Refunds are sent out weekly on Fridays. If you check Internal Revenue Service

the status of your refund and are not given the date 1201 N. Mitsubishi Motorway it will be issued, please wait until the next week Bloomington, IL 61705-6613 before checking back.

DVD for tax products. You can order Publication • Other refund information. To check the status of a 1796, IRS Tax Products DVD, and obtain: prior year refund or amended return refund, call

1-800-829-1954.

• Current-year forms, instructions, and publications.

Evaluating the quality of our telephone services. To • Prior-year forms, instructions, and publications. ensure IRS representatives give accurate, courteous, and

professional answers, we use several methods to evaluate • Tax Map: an electronic research tool and finding aid.

the quality of our telephone services. One method is for a • Tax law frequently asked questions. second IRS representative to listen in on or record random

telephone calls. Another is to ask some callers to complete • Tax Topics from the IRS telephone response sysa short survey at the end of the call. tem.

Publication 972 (2008) Page 15
• Internal Revenue Code—Title 26 of the U.S. Code. • All the business tax forms, instructions, and publications needed to successfully manage a business. • Fill-in, print, and save features for most tax forms.

• Tax law changes for 2009. • Internal Revenue Bulletins.

• Tax Map: an electronic research tool and finding aid. • Toll-free and email technical support.

• Web links to various government agencies, business • Two releases during the year. associations, and IRS organizations. – The first release will ship the beginning of January

2009. • “Rate the Product” survey—your opportunity to sug-

– The final release will ship the beginning of March gest changes for future editions.

2009. • A site map of the guide to help you navigate the

pages with ease. Purchase the DVD from National Technical Information

Service (NTIS) at www.irs.gov/cdorders for $30 (no han- • An interactive “Teens in Biz” module that gives pracdling fee) or call 1-877-233-6767 toll free to buy the DVD tical tips for teens about starting their own business,

for $30 (plus a $6 handling fee). The price is discounted to creating a business plan, and filing taxes.

$25 for orders placed prior to December 1, 2008.

The information is updated during the year. Visit Small Business Resource Guide 2009. This www.irs.gov and enter keyword “SBRG” in the upper online guide is a must for every small business right-hand corner for more information. owner or any taxpayer about to start a business.

This year’s guide includes:

• Helpful information, such as how to prepare a business plan, find financing for your business, and

much more.

Page 16 Publication 972 (2008)
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 E Q

Additional Child Tax Credit: Earned Income ................... . 3 Qualifying Child:

How to claim the additional child Adopted child ................... . 2

tax credit ..................... . 3 F Exceptions to time lived with

Assistance (See Tax help) you ........................... . 2 Free tax services ............... . 14 Qualifying child of more than one

C person ........................ . 2 H

Child Tax Credit: Help (See Tax help) Qualifying child ................. . 2 S

Claiming the Credit .............. . 3 Suggestions for publication .... . 2 L Comments on publication ....... . 2 Limits on the Credit: T AGI ............................. . 3

D Tax help ......................... . 14 Modified AGI .................... . 3

Detailed Example: Taxpayer Advocate ............. . 14

Completing Form 8812 ........ . 10 TTY/TDD information ........... . 14 M Completing the Child Tax Credit

Worksheet ................... . 10 More information (See Tax help) ■

P

Publications (See Tax help)

Publication 972 (2008) Page 17