Department of the Treasury Reminder Internal Revenue Service

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Publication 972 Missing and Exploited Children. Photographs of missing Cat. No. 26584R — OMB No. 1545–0074 children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help Child Tax bring these children home by looking at the photographs

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

Introduction

For use in preparing The purpose of this publication is:

2007 Returns 1. To figure the child tax credit you claim on Form 1040,

line 52; Form 1040A, line 32; 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

1040 and 1040NR Filers – Earned Income Worksheet.

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

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

1. Are you excluding income from Puerto Rico or are

you filing any of the following forms?

Get forms and other information a. Form 2555 or 2555-EZ (relating to foreign earned faster and easier by: income).

Internet • www.irs.gov b. Form 4563 (exclusion of income for residents of

American Samoa).
2. Is the amount on Form 1040, line 38; Form 1040A,

line 22; or Form 1040NR, line 36; more than the Child Tax Credit

amount shown next for your filing status?

This credit is for people who have a qualifying child as a. Married filing jointly – $110,000. defined on this page. It is in addition to the credit for child

b. Single, head of household, or qualifying widow(er) and dependent care expenses (on Form 1040, line 47;

– $75,000. Form 1040A, line 29; or Form 1040NR, line 44) and the

earned income credit (on Form 1040, line 66a; or Form c. Married filing separately – $55,000. 1040A, line 40a).

The maximum amount you can claim for the credit is 3. Are you claiming any of the following credits? $1,000 for each qualifying child.

a. Residential energy credits, Form 5695.

Qualifying Child b. Retirement savings contributions credit, Form

8880. A qualifying child for purposes of the child tax credit is a

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

d. District of Columbia first-time homebuyer credit, 1. Is your son, daughter, stepchild, foster child, brother,

Form 8859. sister, stepbrother, stepsister, or a descendant of any

of them (for example, your grandchild, niece, or e. Adoption credit, Form 8839. nephew),

2. Was under age 17 at the end of 2007,

Comments and suggestions. We welcome your com- 3. Did not provide over half of his or her own support for

ments about this publication and your suggestions for 2007,

future editions. 4. Lived with you for more than half of 2007 (see ExYou can write to us at the following address: ceptions to time lived with you below), and

5. Was a U.S. citizen, a U.S. national, or a U.S. resiInternal Revenue Service dent alien. If the child was adopted, see Adopted

child below. Individual Forms and Publications Branch

SE:W:CAR:MP:T:I For each qualifying child, you must either check the box

1111 Constitution Ave. NW, IR-6526 on Form 1040 or Form 1040A, line 6c, column (4); Form

Washington, DC 20224 1040NR, line 7c, column (4); or complete Form 8901 (if the

child is not your dependent).

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

would be helpful if you would include your daytime phone your own child. An adopted child includes a child lawfully

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 adopted child lived with you all year as a member of your must be included in the address.) Please put “Publications household in 2007, 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 2007 if the child was born or

died in 2007 and your home was this child’s home for the Ordering forms and publications. Visit www.irs.gov/ entire time he or she was alive. Temporary absences for formspubs to download forms and publications, call special circumstances, such as for school, vacation, medi- 1-800-829-3676, or write to the address below and receive cal care, military service, or detention in a juvenile facility, a response within 10 days after your request is received. count as time lived with you.

There are also exceptions for kidnapped children and

National Distribution Center children of divorced or separated parents. For details, see

P.O. Box 8903 the instructions for Form 1040, lines 52 and 6c; Form

Bloomington, IL 61702–8903 1040A, lines 32 and 6c; or Form 1040NR, lines 47 and 7c.

Qualifying child of more than one person. A special Tax questions. If you have a tax question, check the rule applies if your qualifying child is the qualifying child of

information available on www.irs.gov or call more than one person. For details, see the instructions for

1-800-829-1040. We cannot answer tax questions sent to Form 1040, lines 52 and 6c, or Form 1040A, lines 32 and

either of the above addresses. 6c.

Page 2 Publication 972 (2007)
Limits on the Credit credit on Form 1040EZ or Form 1040NR-EZ. You must

provide the name and identification number (usually a

You must reduce your child tax credit if either (1) or (2) social security number) on your tax return (or Form 8901)

applies. for each qualifying child.

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

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

If this amount is zero, you cannot take this credit Earned Income

because there is no tax to reduce. But you may be You will need to figure your earned income using one of the able to take the additional child tax credit. See Addiworksheets in this publication if you are completing the tional Child Tax Credit, later.

Line 11 Worksheet (page 6) or Form 8812. Form 1040 or 2. Your modified adjusted gross income (AGI) is above Form 1040NR filers, use the worksheet on page 8 to figure the amount shown below for your filing status. your earned income. Form 1040A filers, use the worksheet

on page 9. a. Married filing jointly – $110,000. For this purpose, earned income includes only: b. Single, head of household, or qualifying widow(er)

– $75,000. • Taxable earned income, and

c. Married filing separately – $55,000. • Nontaxable combat pay.

Modified AGI. For purposes of the child tax credit, your

modified AGI is your AGI plus the following amounts that Additional Child Tax Credit may apply to you.

• Any amount excluded from income because of the This credit is for certain individuals who get less than the

exclusion of income from Puerto Rico. On the dotted full amount of the child tax credit. The additional child tax

line next to Form 1040, line 38, enter the amount credit may give you a refund even if you do not owe any

excluded and identify as “EPRI.” Also attach a copy tax.

of any Form(s) 499R-2/W-2PR to your return.

• Any amount on line 45 or line 50 of Form 2555, How to claim the additional child tax credit. To claim

Foreign Earned Income. the additional child tax credit, follow the steps below.

• Any amount on line 18 of Form 2555-EZ, Foreign 1. Make sure you figured the amount, if any, of your

Earned Income Exclusion. child tax credit.

• Any amount on line 15 of Form 4563, Exclusion of 2. If you answered “Yes” on line 4 or line 5 of the Child

Income for Bona Fide Residents of American Sa- Tax Credit Worksheet in the Form 1040, Form

moa. 1040A, or Form 1040NR instructions (or on line 13 of

the Child Tax Credit Worksheet in this publication),

If you do not have any of the above, your modified AGI is use Form 8812 to see if you can take the additional

the same as your AGI. child tax credit.

AGI. Your AGI is the amount on Form 1040, line 38; 3. If you have an additional child tax credit on line 13 of

Form 1040A, line 22; or Form 1040NR, line 36. Form 8812, carry it to Form 1040, line 68; Form

1040A, line 41; or Form 1040NR, line 62.

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

Publication 972 (2007) 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 32; or Form 1040NR, line 47. You also cannot take

the additional child tax credit on Form 1040, line 68; Form 1040A,

line 41; or Form 1040NR, line 62. 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

 Figure the amount of any retirement savings contributions credit you are claiming on Form 1040,

line 53, Form 1040A, line 33, or Form 1040NR, line 48.

Before you begin:

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2007 and meet

the other requirements listed on page 2.

Page 4 Publication 972 (2007)
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 32;

or Form 1040NR, line

47.

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

Form 1040, line 68; Form 1040A, line 41; or Form 1040NR,

line 62 only if you answered “Yes” on line 13.

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

1040A through line 40a, or Form 1040NR through line 61.

● 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 53

Line 30

Line 31

Line 33

Enter the total.

+

+

+

+

TIP

Line 44

+

*Include only the amount, if any, from Form 5695, line 15.

1040NR

● Residential energy efficient property credit, Form 5695, Part II

Line 29

Line 46

Line 48

Line 45*

● Mortgage interest credit, Form 8396

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

Publication 972 (2007) 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 59, and

● Uncollected social security and Medicare or

tier 1 RRTA taxes shown in box 12 of your

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

7

1040A filers. Enter -0-. 

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

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

Form 1040, lines 66a and 67.

1040A filers. Enter the total of any—

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

● Excess social security and tier 1 RRTA taxes 

withheld that you entered to the left of Form 

1040A, line 42.

● 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 $11,750?

Yes. Subtract $11,750 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 54, 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.

1040NR filers. Enter the amount from Form

1040NR, line 61.

● 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 (2007)
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 59, 66a, and 67 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 2007 and total wages of over $97,500, figure any

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

Form 1040A, line 42.

● Residential energy efficient property credit, Form 5695, Part II

● Form 5695, line 33, and

1040NR filers. Complete lines 54 and 61 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 2007.

● Form 8859, line 11.

● Form 8396, line 11, and

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

● Mortgage interest credit, Form 8396

Publication 972 (2007) Page 7
1040 and 1040NR Filers - 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 6 of this publication or line

4a of Form 8812, Additional Child Tax Credit.

Disregard community property laws when figuring the amounts to enter on this worksheet. If married filing jointly, include your spouse’s amounts with yours when completing this worksheet.

1. a. Enter the amount from Form 1040, line 7, 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 (2007)
1040A Filers - 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 6 of this publication. Disregard community property laws when figuring the amounts to enter on this worksheet.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Publication 972 (2007) Page 9
11. They check the “No” box on line 11 because they are

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

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

Steve and Gretchen Leaf have four children who are all 12. They subtract the amount on line 11 ($0) from the qualifying children for the child tax credit. Steve and Gret- amount on line 9 ($2,000) and enter the result chen’s adjusted gross income (AGI) (Form 1040, line 38) is ($2,000) in the box for 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 in line 13 since the amount

Assume that their tax (Form 1040, line 46) is $2,000. on line 8 ($3,900) is more than the amount on line 12

Steve and Gretchen have the 2007 Form 1040 tax ($2,000). They enter the amount from line 12

package and instructions. They want to see if they qualify ($2,000) in the box for 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 in line 13.

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

additional child tax credit.

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

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

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

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

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

Gretchen fill out the worksheet (shown here) to find out 3. Steve and Gretchen subtract the amount on line 2

how much child tax credit they can claim. ($2,000) from the amount on line 1 ($3,900) and

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

children (4), multiply 4 by $1,000, and enter the re- 4. Before completing line 4a, they read the instructions

sult ($4,000) in the box for line 1. on the back of the form and find they should enter

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

3. They enter -0- in the box for line 3 since they did not 5. Neither Steve nor Gretchen had any nontaxable exclude any income from Puerto Rico or any income combat pay, so they leave line 4b blank. on Form 2555, Form 2555-EZ, or Form 4563.

6. Since the amount on line 4a ($112,000) is more than 4. They add $112,000 and $0 and enter the result $11,750, they check the “Yes” box on line 5, and ($112,000) in the box for line 4. subtract $11,750 from the amount on line 4a

5. They enter $110,000 in the box for line 5 since they ($112,000) and enter the result ($100,250) on line 5.

will file a joint return. 7. They multiply the amount on line 5 ($100,250) by

6. They check the “Yes” box in line 6 since the amount 15% (.15) and enter the result ($15,038) on line 6.

on line 4 ($112,000) is more than the amount on line Next, they are asked if they have three or more

5 ($110,000). They subtract line 5 ($110,000) from qualifying children. Steve and Gretchen check the

line 4 ($112,000) and enter the result ($2,000) in the “Yes” box. Since line 6 ($15,038) is more than line 3

box for line 6. ($1,900), they skip Part II and enter the amount from

line 3 ($1,900) on line 13. This $1,900 is their addi- 7. They multiply the amount on line 6 ($2,000) by 5% tional child tax credit. They also enter this amount on (.05) and enter the result ($100) in the box for line 7. line 68 of their Form 1040.

8. They check the “Yes” box in line 8 since the amount Steve and Gretchen will get a child tax credit of $2,000 and on line 1 ($4,000) is more than the amount on line 7 an additional child tax credit of $1,900 for the year. ($100). They subtract line 7 ($100) from line 1

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

line 8.

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

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

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

on lines 47, 48, 49, 50, 51, or 53 of Form 1040, so

they enter -0- in the box for line 10.

Page 10 Publication 972 (2007)
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 32; or Form 1040NR, line 47. You also cannot take

the additional child tax credit on Form 1040, line 68; or Form 1040A,

line 41; or Form 1040NR, line 62. 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

 Figure the amount of any retirement savings contributions credit you are claiming on Form 1040,

line 53, Form 1040A, line 33, or Form 1040NR, line 48.

Before you begin:

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2007 and meet

the other requirements listed on page 2.

Publication 972 (2007) 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 32;

or Form 1040NR, line

47.

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

Form 1040, line 68; Form 1040A, line 41; or Form 1040NR,

line 62 only if you answered “Yes” on line 13.

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

1040A through line 40a, or Form 1040NR through line 61.

● 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 53

Line 30

Line 31

Line 33

Enter the total.

+

+

+

Line 46 +

Line 48 +

*Include only the amount, if any, from Form 5695, line 15.

1040NR

● Residential energy efficient property credit, Form 5695, Part II



Line 29 Line 44

Line 45*

● Mortgage interest credit, Form 8396

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

Page 12 Publication 972 (2007)
Steve and Gretchen Leaf 678 00 4444

3,900

2,000

1,900

15,038

1,900





112,000

Yes. Subtract $11,750 from the amount on line 4a. Enter the result 100,250

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 (2007)

3

2

4a

6

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

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

worked for a railroad, see instructions on back

Add lines 7 and 8

1

Enter the total of the amounts from Form 1040, lines

27 and 59, plus any taxes that you identified using code

"UT" and entered on the dotted line next to line 63.

Enter -0-.

Enter the total of the amounts from Form 1040, lines

66a and 67.

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

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

taxes withheld that you entered to the left of line 42

(see instructions on back).

Enter the amount from line 1 of your Child Tax Credit Worksheet on page 40 of the Form 1040 instructions,

page 36 of the Form 1040A instructions, or page 21 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 32, 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 68,

Form 1040A, line 41, or

Form 1040NR, line 62. 



8812

1040

1040A

. . . . . . . . . .

3

Enter your total earned income (see instructions on back)

5 Is the amount on line 4a more than $11,750?

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

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

and entered on the dotted line next to line 58.

1040NR filers:

1040NR filers: Enter the amount from Form 1040NR, line 61.

2007

Publication 972 (2007) Page 13
Revenue law. Generally, tax returns and return information

are confidential, as required by section 6103. Paperwork Reduction Act Notice. We ask for the infor- The average time and expenses required to complete mation on the worksheets in this publication to carry out these worksheets will vary depending on individual circum- the Internal Revenue laws of the United States. You are stances. For the estimated averages, see the instructions required to give us the information if requested. We need it for your income tax return. to ensure that you are complying with these laws and to If you have suggestions for making these worksheets allow us to figure and collect the right amount of tax. simpler, we would be happy to hear from you. See ComYou are not required to provide the information re- ments and suggestions, earlier. quested 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

Page 14 Publication 972 (2007)
date you filed your return (3 weeks if you filed elecHow To Get Tax Help tronically). Have your 2007 tax return available because you will need to know your social security

You can get help with unresolved tax issues, order free number, your filing status, and the exact whole dollar

publications and forms, ask tax questions, and get informa- amount of your refund.

tion from the IRS in several ways. By selecting the method • Download forms, instructions, and publications. that is best for you, you will have quick and easy access to

tax help. • Order IRS products online.

• Research your tax questions online. Contacting your Taxpayer Advocate. The Taxpayer

Advocate Service (TAS) is an independent organization • Search publications online by topic or keyword.

within the IRS whose employees assist taxpayers who are • View Internal Revenue Bulletins (IRBs) published in experiencing economic harm, who are seeking help in the last few years. resolving tax problems that have not been resolved

through normal channels, or who believe that an IRS • Figure your withholding allowances using the withsystem or procedure is not working as it should. holding calculator online at www.irs.gov/individuals.

You can contact the TAS by calling the TAS toll-free • Determine if Form 6251 must be filed using our Al- case intake line at 1-877-777-4778 or TTY/TDD ternative Minimum Tax (AMT) Assistant. 1-800-829-4059 to see if you are eligible for assistance.

You can also call or write to your local taxpayer advocate, • Sign up to receive local and national tax news by

whose phone number and address are listed in your local email.

telephone directory and in Publication 1546, Taxpayer • Get information on starting and operating a small Advocate Service – Your Voice at the IRS. You can file business. Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or

ask an IRS employee to complete it on your behalf. For

more information, go to www.irs.gov/advocate Phone. Many services are available by phone. .

Taxpayer Advocacy Panel (TAP). The TAP listens to

taxpayers, identifies taxpayer issues, and makes suggestions for improving IRS services and customer satisfaction. • Ordering forms, instructions, and publications. Call

If you have suggestions for improvements, contact the 1-800-829-3676 to order current-year forms, instruc- TAP, toll free at 1-888-912-1227 or go to tions, and publications, and prior-year forms and in- www.improveirs.org. structions. You should receive your order within 10

Low Income Taxpayer Clinics (LITCs). LITCs are in- days.

dependent organizations that provide low income taxpay- • Asking tax questions. Call the IRS with your tax ers with representation in federal tax controversies with the questions at 1-800-829-1040. IRS for free or for a nominal charge. The clinics also

provide tax education and outreach for taxpayers with • Solving problems. You can get face-to-face help

solving tax problems every business day in IRS Tax- limited English proficiency or who speak English as a

second language. Publication 4134, Low Income Taxpayer payer Assistance Centers. An employee can explain

Clinic List, provides information on clinics in your area. It is IRS letters, request adjustments to your account, or

available at www.irs.gov help you set up a payment plan. Call your local or at your local IRS office. Taxpayer Assistance Center for an appointment. To

Free tax services. To find out what services are avail- find the number, go to www.irs.gov/localcontacts or

able, get Publication 910, IRS Guide to Free Tax Services. look in the phone book under United States GovernIt contains a list of free tax publications and describes other ment, Internal Revenue Service.

free tax information services, including tax education and • TTY/TDD equipment. If you have access to TTY/ assistance programs and a list of TeleTax topics. TDD equipment, call 1-800-829-4059 to ask tax Accessible versions of IRS published products are questions or to order forms and publications. available on request in a variety of alternative formats for

people with disabilities. • TeleTax topics. Call 1-800-829-4477 to listen to

pre-recorded messages covering various tax topics. Internet. You can access the IRS website at

www.irs.gov 24 hours a day, 7 days a week to: • Refund information. To check the status of your

2007 refund, call 1-800-829-4477 and press 1 for

automated refund information or call

• E-file your return. Find out about commercial tax 1-800-829-1954. Be sure to wait at least 6 weeks

preparation and e-file services available free to eligi- from the date you filed your return (3 weeks if you

ble taxpayers.

• Check the status of your 2007 refund. Click on

Where’s My Refund. Wait at least 6 weeks from the

Publication 972 (2007) Page 15
filed electronically). Have your 2007 tax return avail- CD/DVD for tax products. You can order Publiable because you will need to know your social se- cation 1796, IRS Tax Products CD/DVD, and

curity number, your filing status, and the exact whole obtain:

dollar amount of your refund. • Current-year forms, instructions, and publications.

• Prior-year forms, instructions, and publications. Evaluating the quality of our telephone services. To

ensure IRS representatives give accurate, courteous, and • Bonus: Historical Tax Products DVD - Ships with the

final release. professional answers, we use several methods to evaluate

the quality of our telephone services. One method is for a • Tax Map: an electronic research tool and finding aid.

second IRS representative to listen in on or record random • Tax law frequently asked questions. telephone calls. Another is to ask some callers to complete

a short survey at the end of the call. • Tax Topics from the IRS telephone response system.

Walk-in. Many products and services are avail- • Fill-in, print, and save features for most tax forms. able on a walk-in basis. • Internal Revenue Bulletins.

• Products. You can walk in to many post offices, • Toll-free and email technical support.

libraries, and IRS offices to pick up certain forms, • The CD which is released twice during the year. instructions, and publications. Some IRS offices, li- – The first release will ship the beginning of January

braries, grocery stores, copy centers, city and county 2008.

government offices, credit unions, and office supply – The final release will ship the beginning of March

stores have a collection of products available to print 2008.

from a CD or photocopy from reproducible proofs.

Also, some IRS offices and libraries have the Inter- Purchase the CD/DVD from National Technical Informanal Revenue Code, regulations, Internal Revenue tion Service (NTIS) at www.irs.gov/cdorders for $35 (no

Bulletins, and Cumulative Bulletins available for re- handling fee) or call 1-877-CDFORMS (1-877-233-6767)

search purposes. toll free to buy the CD/DVD for $35 (plus a $5 handling

fee). Price is subject to change. • Services. You can walk in to your local Taxpayer

Assistance Center every business day for personal, CD for small businesses. Publication 3207, The

face-to-face tax help. An employee can explain IRS Small Business Resource Guide CD for 2007, is a

letters, request adjustments to your tax account, or must for every small business owner or any taxhelp you set up a payment plan. If you need to payer about to start a business. This year’s CD includes:

resolve a tax problem, have questions about how the • Helpful information, such as how to prepare a busi- tax law applies to your individual tax return, or you’re ness plan, find financing for your business, and more comfortable talking with someone in person, much more.

visit your local Taxpayer Assistance Center where • All the business tax forms, instructions, and publica- you can spread out your records and talk with an tions needed to successfully manage a business. IRS representative face-to-face. No appointment is

necessary, but if you prefer, you can call your local • Tax law changes for 2007.

Center and leave a message requesting an appoint- • Tax Map: an electronic research tool and finding aid. ment to resolve a tax account issue. A representative will call you back within 2 business days to • Web links to various government agencies, business

schedule an in-person appointment at your conve- associations, and IRS organizations.

nience. To find the number, go to www.irs.gov/local- • “Rate the Product” survey—your opportunity to sug- contacts or look in the phone book under United gest changes for future editions. States Government, Internal Revenue Service. • A site map of the CD to help you navigate the pages

of the CD with ease. Mail. You can send your order for forms, instructions, and publications to the address below. You • An interactive “Teens in Biz” module that gives pracshould receive a response within 10 days after tical tips for teens about starting their own business,

your request is received. creating a business plan, and filing taxes.

National Distribution Center An updated version of this CD is available each year in

P.O. Box 8903 early April. You can get a free copy by calling

Bloomington, IL 61702-8903 1-800-829-3676 or by visiting www.irs.gov/smallbiz.

Page 16 Publication 972 (2007)
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.

AEQ

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 . . . . . . . . . . . . . . . . 15 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 . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Modified AGI ..................... 3

Detailed Example: Taxpayer Advocate . . . . . . . . . . . . . . 15

Completing Form 8812 . . . . . . . . . 10 TTY/TDD information . . . . . . . . . . . . 15 M Completing the Child Tax Credit

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

P

Publications (See Tax help)

Publication 972 (2007) Page 17