Department of the Treasury Reminder Internal Revenue Service

Photographs of missing children. The Internal RevePublication 972 nue Service is a proud partner with the National Center for

Cat. No. 26584R — OMB No. 1545-0074 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 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: 2010 Returns 1. To figure the child tax credit you claim on Form 1040,

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

48; and

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

line 4a of 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

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

1. Are you excluding income from Puerto Rico or 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 IRS.gov b. Form 4563 (exclusion of income for residents of

American Samoa).

Dec 22, 2010
2. Are you claiming any of the following credits? Qualifying Child

a. Mortgage interest credit, Form 8396. A qualifying child for purposes of the child tax credit is a

b. Residential energy efficient property credit, Form child who:

5695, Part II. 1. Is your son, daughter, stepchild, foster child, brother,

c. District of Columbia first-time homebuyer credit, sister, stepbrother, stepsister, or a descendant of any

Form 8859. of them (for example, your grandchild, niece, or

nephew),

2. Was under age 17 at the end of 2010, Comments and suggestions. We welcome your comments about this publication and your suggestions for 3. Did not provide over half of his or her own support for

2010, future editions.

You can write to us at the following address: 4. Lived with you for more than half of 2010 (see Exceptions to time lived with you below), Internal Revenue Service

Individual Forms and Publications Branch 5. Is claimed as a dependent on your return, and

SE:W:CAR:MP:T:I 6. Was a U.S. citizen, a U.S. national, or a U.S. resi- 1111 Constitution Ave. NW, IR-6526 dent alien. For more information see Publication 519,

Washington, DC 20224 U.S. Tax Guide for Aliens. If the child was adopted,

see Adopted child below.

We respond to many letters by telephone. Therefore, it For each qualifying child, you must either check the box

would be helpful if you would include your daytime phone on Form 1040 or Form 1040A, line 6c, column (4); or Form

number, including the area code, in your correspondence. 1040NR, line 7c, column (4).

You can email us at *taxforms@irs.gov. (The asterisk Example. Your 10-year-old nephew lives in Mexico and must be included in the address.) Please put “Publications qualifies as your dependent. Because he is not a U.S. Comment” on the subject line. You can also send us citizen, U.S. national, or U.S. resident alien, he is not a comments from www.irs.gov/formspubs/, select “Com- qualifying child for the child tax credit. ment on Tax Forms and Publications” under “Information

about.” Adopted child. An adopted child is always treated as

Although we cannot respond individually to each com- your own child. An adopted child includes a child lawfully

ment received, we do appreciate your feedback and will placed with you for legal adoption.

consider your comments as we revise our tax products. If you are a U.S. citizen or U.S. national and your

adopted child lived with you all year as a member of your Ordering forms and publications. Visit www.irs.gov/ household in 2010, that child meets condition (6) above to formspubs/ to download forms and publications, call be a qualifying child for the child tax credit. 1-800-829-3676, or write to the address below and receive

a response within 10 days after your request is received. Exceptions to time lived with you. A child is considered

to have lived with you for all of 2010 if the child was born or Internal Revenue Service died in 2010 and your home was this child’s home for the 1201 N. Mitsubishi Motorway entire time he or she was alive. Temporary absences by Bloomington, IL 61705-6613 you or the child for special circumstances, such as school,

vacation, business, medical care, military service, or deTax questions. If you have a tax question, check the tention in a juvenile facility, count as time the child lived

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

We cannot answer tax questions sent to either of the There are also exceptions for kidnapped children and

above addresses. children of divorced or separated parents. For details, see

the instructions for Form 1040, lines 51 and 6c; Form

1040A, lines 33 and 6c; or Form 1040NR, lines 48 and 7c.

Child Tax Credit Qualifying child of more than one person. A special

rule applies if your qualifying child is the qualifying child of This credit is for people who have a qualifying child as more than one person. For details, see the instructions for defined on this page. It is in addition to the credit for child Form 1040, lines 51 and 6c, or Form 1040A, lines 33 and and dependent care expenses (on Form 1040, line 48; 6c.

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

earned income credit (on Form 1040, line 64a; or Form Limits on the Credit 1040A, line 41a).

The maximum amount you can claim for the credit is You must reduce your child tax credit if either (1) or (2)

$1,000 for each qualifying child. applies.

Page 2 Publication 972 (2010)
1. The amount on Form 1040, line 46; Form 1040A, line

28; or Form 1040NR, line 44, is less than the credit. Earned Income If this amount is zero, you cannot take this credit

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 Addi- worksheets 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 – • Nontaxable combat pay. $55,000.

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 it as “EPRI.” Also attach a tax.

copy 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 9 or line 10 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;

Form 1040A, line 22; or Form 1040NR, line 37. 3. If you have an additional child tax credit on line 13 of

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

Claiming the Credit 1040A, line 42; or Form 1040NR, line 62.

To claim the child tax credit, you must file Form 1040, Form

1040A, or Form 1040NR. You cannot claim the child tax

credit on Form 1040EZ or Form 1040NR-EZ. You must

provide the name and identification number (usually a

social security number) on your tax return for each qualifying child.

Publication 972 (2010) 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 37.

1040 Filers. Enter the total of any—

● Exclusion of income from Puerto Rico, and

● Amounts from Form 2555, lines 45 and 50;

Form 2555-EZ, line 18; and

Form 4563, line 15.

Is the amount on line 1 more than the amount on line 7?

You cannot take the child tax credit on Form 1040, line 51;

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

the additional child tax credit on Form 1040, line 65; Form 1040A,

line 42; or Form 1040NR, line 62. Complete the rest of your

Form 1040, Form 1040A, or Form 1040NR.

Yes. Subtract line 7 from line 1. Enter the result.

Go to Part 2 on the next page.

Multiply the amount on line 6 by 5% (.05). Enter the result.

3

8

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

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

5. Enter the amount shown below for your 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 2010 and meet

the other requirements listed on page 2.

Figure the amount of any credits you are claiming on Form 5695, Part I; Form 8834,

Part I; Form 8910; Form 8936; or Schedule R. Before you begin: 

Page 4 Publication 972 (2010)
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 44.

Add the following amounts from:

11. Are you claiming any of the following credits?

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

11 

12. Subtract line 11 from line 9. Enter the result.

Part 2

1040

13. Is the amount on line 8 of this worksheet more than the amount on line 12?

TIP 

Yes. Enter the amount from line 12.

See the below.

No. Enter the amount from line 8.

This is your

child tax credit.

Enter this amount on

Form 1040, line 51;

Form 1040A, line 33;

or Form 1040NR, line

48.

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

Form 1040, line 65; Form 1040A, line 42; or Form 1040NR,

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

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

complete line 69), Form 1040A through line 41a, or Form

1040NR through line 61 (also complete line 64).

● 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 29

Line 31

Line 32

Enter the total.

+

+

TIP

Line 45

Line 46

Line 47

1040NR

● Mortgage interest credit, Form 8396.

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

Form 5695, line 11

Form 8834, line 22

Form 8910, line 21

Form 8936, line 14

Schedule R, line 22

+

+

+

+

+

+

+

Publication 972 (2010) 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 57, and

● Any taxes that you identified using code

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

60.

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 69.

1040A filers. Enter the total of any—

9 ● Amount from Form 1040A, line 41a, and

● Excess social security and tier 1 RRTA taxes 

withheld that you entered to the left of Form 

1040A, line 44.

● 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 $3,000?

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

the result.

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

Is the amount on line 1 of the Child Tax Credit Worksheet 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, lines 27 and 55, and

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

on the dotted line next to line 59.

1040NR filers. Enter the amount from Form

1040NR, line 64.

● 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 (2010)
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 5695, line 27, 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.

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

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 57, 64a, and 69 of your return if they apply to you.

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

filing jointly, had more than one employer for 2010 and total wages of over $106,800, figure any

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

Form 1040A, line 44.

● Mortgage interest credit, Form 8396.

● Form 8396, line 9, and

1040NR filers. Complete lines 55 and 64 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 2010.

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

● Form 8859, line 3.

Publication 972 (2010) 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 any Schedule K-1

amounts as described in the instructions for completing Schedule SE in the Partner’s Instructions for Schedule

K-1. Do not include on this line any statutory employee income or any other amounts exempt from

self-employment tax. Options and commodities dealers must add any gain or subtract any loss (in the normal

course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property ...... . 2b.

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

Schedule K-1 (Form 1065), box 14, code A.* Reduce any Schedule K-1 amounts as

described in the instructions for completing Schedule SE in the Partner’s Instructions for

Schedule K-1. Do not include on this line any amounts exempt from self-employment tax . . 2c.

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

amount from Schedule SE, Section B, line 15. Otherwise, skip this line and enter on line 2e

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

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

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

enter -0- on line 2 of the Line 11 Worksheet 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 portion, if any, of the amount from 2555, line 44 that you also

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

Form 1040, line 27 or Form 1040NR, line 27; Schedule C; Schedule C-EZ;

or Schedule F. ........................................ . 5b.

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

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

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

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

• If you were sent here from the Line 11 Worksheet 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 are claiming the making work pay credit on Schedule M (Form 1040A or Form 1040), also enter this

amount on line 1a of that form only if you check the “No” checkbox. You do not have to complete the

worksheet in the Schedule M instructions.

*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 (2010)
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 (2010) Page 9
other credits listed on line 10 of the Child Tax Credit

Detailed Example Worksheet, so they enter -0- on line 10.

11. They check the “No” box on line 11 because they are Steve and Gretchen Leaf have four children who are all not claiming any of the other credits shown on line qualifying children for the child tax credit. Steve and Gret- 11. They enter -0- on line 11. chen’s adjusted gross income (AGI) (Form 1040, line 38) is

$97,000. This amount represents Steve’s salary and is 12. They subtract the amount on line 11 ($0) from the

considered earned income. They will file a joint return. amount on line 9 ($3,371) and enter the result

Assume that their tax (Form 1040, line 46) is $3,371. ($3,371) on line 12.

Steve and Gretchen have the 2010 Form 1040 and its 13. They check the “Yes” box on line 13 since the instructions. They want to see if they qualify for the child amount on line 8 ($3,900) is more than the amount tax credit, so they follow the steps for line 51 in the on line 12 ($3,371). They enter the amount from line instructions. 12 ($3,371) on line 13. Their child tax credit is

Step 1. In Step 1 of those instructions Steve and Gretchen $3,371. They enter $3,371 on line 51 of their Form

determine all four children qualify for the child tax credit. 1040.

Step 2. The Leafs check the box in column (4) of line 6c on Steve and Gretchen read the TIP in the worksheet and find

Form 1040 for each child. that they may be able to take the additional child tax credit

because they checked the “Yes” box on line 13. Step 3. In Step 3 the Leafs find out they must use Publica- Steve and Gretchen complete their Form 1040 through tion 972 to figure their child tax credit because they are line 64a, and use Form 8812 to see if they can claim the excluding $15,000 in income from Puerto Rico. When they additional child tax credit. read Publication 972, they find out they must complete the

Child Tax Credit Worksheet that begins on page 4. Completing Form 8812.

Completing the Child Tax Credit Worksheet. Steve and 1. They enter the amount from line 8 of their Child Tax Gretchen fill out the worksheet (shown on the next page) to Credit Worksheet ($3,900) on line 1. find out how much child tax credit they can claim.

2. On line 2, they enter the amount of their child tax 1. Steve and Gretchen enter the number of qualifying credit ($3,371) from line 51 of their Form 1040. children (4), multiply 4 by $1,000, and enter the result ($4,000) on line 1. 3. Steve and Gretchen subtract the amount on line 2

($3,371) from the amount on line 1 ($3,900) and 2. They enter their AGI ($97,000) on line 2. enter the result ($529) on line 3.

3. They enter $15,000 on line 3 since they excluded 4. Before completing line 4a, they read the instructions income from Puerto Rico. on the back of the form and find they should enter

4. They add $97,000 and $15,000 and enter the result the amount from line 7 of their Form 1040 ($97,000)

on line 4a. ($112,000) on line 4.

5. They enter $110,000 on line 5 since they will file a 5. Neither Steve nor Gretchen had any nontaxable

combat pay, so they leave line 4b blank. joint return.

6. They check the “Yes” box on line 6 since the amount 6. Since the amount on line 4a ($97,000) is more than

on line 4 ($112,000) is more than the amount on line $3,000, they check the “Yes” box on line 5, and

5 ($110,000). They subtract line 5 ($110,000) from subtract $3,000 from the amount on line 4a

($97,000) and enter the result ($94,000) on line 5. line 4 ($112,000) and enter the result ($2,000) on

line 6. 7. They multiply the amount on line 5 ($94,000) by 15%

7. They multiply the amount on line 6 ($2,000) by 5% (.15) and enter the result ($14,100) on line 6. Next,

(.05) and enter the result ($100) on line 7. they are asked if they have three or more qualifying

children. Steve and Gretchen check the “Yes” box.

8. They check the “Yes” box on line 8 since the amount Since line 6 ($14,100) is more than line 3 ($529), on line 1 ($4,000) is more than the amount on line 7 they skip Part II and enter the amount from line 3 ($100). They subtract line 7 ($100) from line 1 ($529) on line 13. This $529 is their additional child ($4,000) and enter the result ($3,900) on line 8. tax credit. They also enter this amount on line 65 of

9. They enter the amount from line 46 of their Form their Form 1040.

1040 ($3,371) on line 9. Steve and Gretchen will get a child tax credit of $3,371 and

10. Steve and Gretchen did not have any of the credits an additional child tax credit of $529 for the year.

on lines 47, 48, 49, or 50 of Form 1040, or any of the

Page 10 Publication 972 (2010)
4 4,000

97,000

15,000

110,000

2,000

100

3,900

112,000





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 37.

1040 Filers. Enter the total of any—

● Exclusion of income from Puerto Rico, and

● Amounts from Form 2555, lines 45 and 50;

Form 2555-EZ, line 18; and

Form 4563, line 15.

Is the amount on line 1 more than the amount on line 7?

You cannot take the child tax credit on Form 1040, line 51;

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

the additional child tax credit on Form 1040, line 65; Form 1040A,

line 42; or Form 1040NR, line 62. Complete the rest of your

Form 1040, Form 1040A, or Form 1040NR.

Yes. Subtract line 7 from line 1. Enter the result.

Go to Part 2 on the next page.

Multiply the amount on line 6 by 5% (.05). Enter the result.

3

8

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

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

5. Enter the amount shown below for your 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 2010 and meet

the other requirements listed on page 2.

Figure the amount of any credits you are claiming on Form 5695, Part I; Form 8834,

Part I; Form 8910; Form 8936; or Schedule R. Before you begin: 

Leafs’ filled-in worksheet

Publication 972 (2010) Page 11
3,371

0

3,371

3,371 

0



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 44.

Add the following amounts from:

11. Are you claiming any of the following credits?

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

11 

12. Subtract line 11 from line 9. Enter the result.

Part 2

1040

13. Is the amount on line 8 of this worksheet more than the amount on line 12?

TIP 

Yes. Enter the amount from line 12.

See the below.

No. Enter the amount from line 8.

This is your

child tax credit.

Enter this amount on

Form 1040, line 51;

Form 1040A, line 33;

or Form 1040NR, line

48.

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

Form 1040, line 65; Form 1040A, line 42; or Form 1040NR,

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

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

complete line 69), Form 1040A through line 41a, or Form

1040NR through line 61 (also complete line 64).

● 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

Enter the total.

TIP

1040NR

● Mortgage interest credit, Form 8396.

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

Leafs’ filled-in worksheet continued

Line 47

Line 48

Line 49

Line 50

Line 29

Line 31

Line 32

+

+

Line 45

Line 46

Line 47

Form 5695, line 11

Form 8834, line 22

Form 8910, line 21

Form 8936, line 14

Schedule R, line 22

+

+

+

+

+

+

+

Page 12 Publication 972 (2010)
Form 8812

Department of the Treasury 

Internal Revenue Service (99) 

Additional Child Tax Credit

Complete and attach to Form 1040, Form 1040A, or Form 1040NR. 

1040A 

. . . . . . . . . . 

1040 

8812

` . . . . . . . . . . 

1040NR 

OMB No. 1545-0074

Attachment 

Sequence No. 47

2010

Name(s) shown on return Your social security number 

Part I All Filers 

1 1040 filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040, line 51).

1040A filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040A, line 33).

1040NR filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the 

Instructions for Form 1040NR, line 48).

If you used Pub. 972, enter the amount from line 8 of the worksheet on page 4 of the publication.

} 1

2 Enter the amount from Form 1040, line 51, Form 1040A, line 33, or Form 1040NR, line 48 ...... 2 

3 Subtract line 2 from line 1. If zero, stop; you cannot take this credit ............. 3 

4a Earned income (see instructions on back) ............ 4a 

b Nontaxable combat pay (see instructions on 

back) ............. 4b 

5 Is the amount on line 4a more than $3,000? 

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

Yes. Subtract $3,000 from the amount on line 4a. Enter the result . . . 5

6 Multiply the amount on line 5 by 15% (.15) and enter the result .............. 6 

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. 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. 

Part II Certain Filers Who Have Three or More Qualifying Children 

7 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 .......... 7 

8 1040 filers: Enter the total of the amounts from Form 1040, lines 

27 and 57, plus any taxes that you identified using code 

“UT” and entered on the dotted line next to line 60. 

1040A filers: Enter -0-. 

1040NR filers: Enter the total of the amounts from Form 1040NR, lines 

27 and 55, plus any taxes that you identified using code 

"UT" and entered on the dotted line next to line 59. 

} 8 

9 Add lines 7 and 8 ................... 9 

10 1040 filers: Enter the total of the amounts from Form 1040, lines 

64a and 69. 

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

41a, plus any excess social security and tier 1 RRTA 

taxes withheld that you entered to the left of line 44 

(see instructions on back). 

1040NR filers: Enter the amount from Form 1040NR, line 64. 

} 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. 

Part III Additional Child Tax Credit 

13 This is your additional child tax credit ................... 13 

. . . . . . . . . . 

1040A 

1040 

. . . . . . . . . . 

1040NR `

Enter this amount on 

Form 1040, line 65, 

Form 1040A, line 42, or 

Form 1040NR, line 62.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 10644E Form 8812 (2010)

Steve and Gretchen Leaf 678-00-4444

3,900

3,371

529

97,000

✔ 94,000

14,100

✔

529

EPS Filename: 26584r07 Size Width = 44.00 picas, Depth = page

Publication 972 (2010) Page 13
an advocate who will listen to your problem, help you

understand what needs to be done to resolve it, and

stay with you every step of the way until your problem is resolved.

Paperwork Reduction Act Notice. We ask for the information on the worksheets in this publication to carry out • We have at least one local taxpayer advocate in

the Internal Revenue laws of the United States. You are every state, the District of Columbia, and Puerto

required to give us the information if requested. We need it Rico. You can call your local advocate, whose numto ensure that you are complying with these laws and to ber is in your phone book, in Pub. 1546, Taxpayer

allow us to figure and collect the right amount of tax. Advocate Service—Your Voice at the IRS, and on

You are not required to provide the information re- our website at www.irs.gov/advocate. You can also

quested on a form (or worksheet in this publication) that is call our toll-free line at 1-877-777-4778 or TTY/TDD

subject to the Paperwork Reduction Act unless the form (or 1-800-829-4059.

publication) displays a valid OMB control number. Books • You can learn about your rights and responsibilities or records relating to a form, its instructions, or this publica- as a taxpayer by visiting our online tax toolkit at tion must be retained as long as their contents may be- www.taxtoolkit.irs.gov. You can get updates on hot come material in the administration of any Internal tax topics by visiting our YouTube channel at www.

Revenue law. Generally, tax returns and return information youtube.com/tasnta and our Facebook page at www.

are confidential, as required by section 6103. facebook.com/YourVoiceAtIRS, or by following our The average time and expenses required to complete tweets at www.twitter.com/YourVoiceAtIRS. these worksheets will vary depending on individual circumstances. For the estimated averages, see the instructions Low Income Taxpayer Clinics (LITCs). The Low Infor your income tax return. come Taxpayer Clinic program serves individuals who If you have suggestions for making these worksheets have a problem with the IRS and whose income is below a simpler, we would be happy to hear from you. See Com- certain level. LITCs are independent from the IRS. Most ments and suggestions, earlier. LITCs can provide representation before the IRS or in

court on audits, tax collection disputes, and other issues

for free or a small fee. If an individual’s native language is

How To Get Tax Help not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. For more

You can get help with unresolved tax issues, order free information, see Publication 4134, Low Income Taxpayer

publications and forms, ask tax questions, and get informa- Clinic List. This publication is available at IRS.gov, by

tion from the IRS in several ways. By selecting the method calling 1-800-TAX-FORM (1-800-829-3676), or at your lothat is best for you, you will have quick and easy access to cal IRS office.

tax help.

Free tax services. Publication 910, IRS Guide to Free

Contacting your Taxpayer Advocate. The Taxpayer Tax Services, is your guide to IRS services and resources.

Advocate Service (TAS) is an independent organization Learn about free tax information from the IRS, including

within the IRS. We help taxpayers who are experiencing publications, services, and education and assistance proeconomic harm, such as not being able to provide necessi- grams. The publication also has an index of over 100

ties like housing, transportation, or food; taxpayers who TeleTax topics (recorded tax information) you can listen to

are seeking help in resolving tax problems with the IRS; on the telephone. The majority of the information and

and those who believe that an IRS system or procedure is services listed in this publication are available to you free

not working as it should. Here are seven things every of charge. If there is a fee associated with a resource or

taxpayer should know about TAS: service, it is listed in the publication.

• The Taxpayer Advocate Service is your voice at the Accessible versions of IRS published products are

available on request in a variety of alternative formats for IRS.

people with disabilities. • Our service is free, confidential, and tailored to meet

your needs. Free help with your return. Free help in preparing your

• You may be eligible for our help if you have tried to return is available nationwide from IRS-trained volunteers.

resolve your tax problem through normal IRS chan- The Volunteer Income Tax Assistance (VITA) program is

nels and have gotten nowhere, or you believe an designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist IRS procedure just isn’t working as it should.

taxpayers age 60 and older with their tax returns. Many • We help taxpayers whose problems are causing fi- VITA sites offer free electronic filing and all volunteers will nancial difficulty or significant cost, including the cost let you know about credits and deductions you may be of professional representation. This includes busi- entitled to claim. To find the nearest VITA or TCE site, call nesses as well as individuals. 1-800-829-1040.

• Our employees know the IRS and how to navigate it. As part of the TCE program, AARP offers the Tax-Aide

If you qualify for our help, we’ll assign your case to counseling program. To find the nearest AARP Tax-Aide

Page 14 Publication 972 (2010)
site, call 1-888-227-7669 or visit AARP’s website at help you set up a payment plan. Call your local

www.aarp.org/money/taxaide. Taxpayer Assistance Center for an appointment. To

find the number, go to www.irs.gov/localcontacts or For more information on these programs, go to IRS.gov look in the phone book under United States Govern- and enter keyword “VITA” in the upper right-hand corner. ment, Internal Revenue Service. Internet. You can access the IRS website at • TTY/TDD equipment. If you have access to TTY/ IRS.gov 24 hours a day, 7 days a week to: TDD equipment, call 1-800-829-4059 to ask tax

questions or to order forms and publications.

• E-file your return. Find out about commercial tax • TeleTax topics. Call 1-800-829-4477 to listen to

preparation and e-file services available free to eligi- pre-recorded messages covering various tax topics. ble taxpayers. • Refund information. To check the status of your • Check the status of your 2010 refund. Go to IRS.gov 2010 refund, call 1-800-829-1954 or 1-800-829-4477 and click on Where’s My Refund. Wait at least 72 (automated refund information 24 hours a day, 7 hours after the IRS acknowledges receipt of your days a week). Wait at least 72 hours after the IRS e-filed return, or 3 to 4 weeks after mailing a paper acknowledges receipt of your e-filed return, or 3 to 4 return. If you filed Form 8379 with your return, wait weeks after mailing a paper return. If you filed Form 14 weeks (11 weeks if you filed electronically). Have 8379 with your return, wait 14 weeks (11 weeks if your 2010 tax return available so you can provide you filed electronically). Have your 2010 tax return your social security number, your filing status, and available so you can provide your social security the exact whole dollar amount of your refund. number, your filing status, and the exact whole dollar • Download forms, including talking tax forms, instruc- amount of your refund. If you check the status of tions, and publications. your refund and are not given the date it will be

• Order IRS products online. issued, please wait until the next week before checking back. • Research your tax questions online.

• Other refund information. To check the status of a • Search publications online by topic or keyword. prior-year refund or amended return refund, call

• Use the online Internal Revenue Code, regulations, 1-800-829-1040.

or other official guidance.

Evaluating the quality of our telephone services. To • View Internal Revenue Bulletins (IRBs) published in ensure IRS representatives give accurate, courteous, and the last few years. professional answers, we use several methods to evaluate

• Figure your withholding allowances using the with- the quality of our telephone services. One method is for a

holding calculator online at www.irs.gov/individuals. second IRS representative to listen in on or record random

telephone calls. Another is to ask some callers to complete • Determine if Form 6251 must be filed by using our

Alternative Minimum Tax (AMT) Assistant. a short survey at the end of the call.

• 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-TAX-FORM (1-800-829-3676) to order cur- nal Revenue Code, regulations, Internal Revenue

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

• Solving problems. You can get face-to-face help letters, request adjustments to your tax account, or

solving tax problems every business day in IRS Tax- help you set up a payment plan. If you need to

payer Assistance Centers. An employee can explain resolve a tax problem, have questions about how the

IRS letters, request adjustments to your account, or tax law applies to your individual tax return, or you

Publication 972 (2010) Page 15
are more comfortable talking with someone in per- DVD for tax products. You can order Publication

son, visit your local Taxpayer Assistance Center 1796, IRS Tax Products DVD, and obtain:

where you can spread out your records and talk with

an IRS representative face-to-face. No appointment

is necessary—just walk in. If you prefer, you can call • Current-year forms, instructions, and publications.

your local Center and leave a message requesting • Prior-year forms, instructions, and publications. an appointment to resolve a tax account issue. A

representative will call you back within 2 business • Tax Map: an electronic research tool and finding aid.

days to schedule an in-person appointment at your • Tax law frequently asked questions. convenience. If you have an ongoing, complex tax

account problem or a special need, such as a disa- • Tax Topics from the IRS telephone response sysbility, an appointment can be requested. All other tem.

issues will be handled without an appointment. To • Internal Revenue Code—Title 26 of the U.S. Code. find the number of your local office, go to 

www.irs.gov/localcontacts or look in the phone book • Fill-in, print, and save features for most tax forms.

under United States Government, Internal Revenue • Internal Revenue Bulletins. Service.

• Toll-free and email technical support.

Mail. You can send your order for forms, instruc- • Two releases during the year. tions, and publications to the address below. You – The first release will ship the beginning of January should receive a response within 10 days after 2011.

your request is received. – The final release will ship the beginning of March

2011.

Internal Revenue Service

1201 N. Mitsubishi Motorway Purchase the DVD from National Technical Information

Bloomington, IL 61705-6613 Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD

for $30 (plus a $6 handling fee).

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 P

Additional Child Tax Credit: Earned Income ................... . 3 Publications (See Tax help)

How to claim the additional child

tax credit ..................... . 3 F Q

Assistance (See Tax help) Free tax services ............... . 14 Qualifying Child:

Adopted child ................... . 2

C H Exceptions to time lived with

Child Tax Credit: you ........................... . 2 Help (See Tax help) Qualifying child ................. . 2 Qualifying child of more than one

Claiming the Credit .............. . 3 person ........................ . 2 L

Limits on the Credit: D T AGI ............................. . 2

Detailed Example: Tax help ......................... . 14 Modified AGI .................... . 2

Completing Form 8812 ........ . 10 Taxpayer Advocate ............. . 14

Completing the Child Tax Credit TTY/TDD information ........... . 14 M Worksheet ................... . 10 More information (See Tax help) ■

Page 16 Publication 972 (2010)