Department of the Treasury

Internal Revenue Service

Publication 972

Cat. No. 26584R — OMB No. 1545-0074

Child Tax 

Credit

For use in preparing

2018 Returns

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Future Developments

For the latest information about developments related to 

Pub. 972, such as legislation enacted after it was 

published, go to IRS.gov/Pub972.

What’s New

New social security number (SSN) requirement for a 

qualifying child. To claim the child tax credit (CTC) or 

additional child tax credit (ACTC), your qualifying child 

must have the required SSN. If you have a qualifying child 

who was not issued an SSN valid for employment before 

the due date of your 2018 return (including extensions), 

you cannot use the child to claim the CTC or ACTC on either your original or an amended 2018 return.

If your qualifying child does not have the required SSN 

but has another type of taxpayer identification number issued on or before the due date of your 2018 return (including extensions), you may be able to claim the new 

credit for other dependents for that child.

Increased child tax credit. The maximum amount of the 

CTC has increased to $2,000 per qualifying child.

Increased phaseout for the child tax credit. When figuring your CTC (and credit for other dependents), the 

threshold amount for the limitation based on adjusted 

gross income has increased to $400,000 in the case of a 

joint return and $200,000 for all other returns.

Increased additional child tax credit. The maximum 

amount of the ACTC has increased to $1,400 per qualifying child.

Decreased earned income threshold. The earned income threshold for claiming the ACTC has decreased 

from $3,000 to $2,500.

New credit for other dependents. If you have a dependent, you may be able to claim the credit for other dependents (ODC). The ODC is a nonrefundable credit of up 

to $500 for each eligible dependent who cannot be 

claimed for the child tax credit.

The ODC and CTC are both figured using the Child Tax 

Credit and Credit for Other Dependents Worksheet and 

reported on Form 1040, line 12a, or Form 1040NR, 

line 49. For more information, see Credit for Other Dependents (ODC), later.

Reminders

Abbreviations used throughout this publication. The 

following abbreviations will be used in this publication 

when appropriate.

• ACTC means additional child tax credit.

• ATIN means adoption taxpayer identification number.

• CTC means child tax credit.

• ITIN means individual taxpayer identification number.

Dec 10, 2018
• ODC means credit for other dependents.

• SSN means social security number.

• TIN means taxpayer identification number.

Other abbreviations may be used in this publication 

and will be defined as needed.

Delayed refund for returns claiming the EIC or ACTC. 

The IRS cannot issue refunds before mid-February 2019 

for returns that properly claim the earned income credit 

(EIC) or the ACTC. This time frame applies to the entire 

refund, not just the portion associated with these credits.

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

Missing & Exploited Children® (NCMEC). Photographs of 

missing children selected by the Center may appear in 

this publication on pages that would otherwise be blank. 

You can help bring these children home by looking at the 

photographs and calling 1-800-THE-LOST 

(1-800-843-5678) or visiting www.missingkids.com if you 

recognize a child.

Introduction

This publication has worksheets for figuring the CTC and 

ODC. It also has a worksheet for figuring earned income. 

These worksheets are intended primarily for individuals 

sent to this publication by the instructions to Forms 1040 

or 1040NR, or Schedule 8812. Anyone can choose to use 

the worksheets in this publication, but most individuals 

can use a simpler worksheet in their tax return instructions.

If you were sent here from your Form 1040 or Form 

1040NR instructions. Start with the Child Tax Credit 

and Credit for Other Dependents Worksheet later in this 

publication.

If you were sent here from your Schedule 8812 instructions. Complete the Earned Income Worksheet 

later in this publication. You only need to complete the 

other worksheets in this publication if you also were sent 

here from your Form 1040 or Form 1040NR instructions. 

(If you are required to use this worksheet to figure earned 

income, be sure to follow the special instructions under 

the asterisk in the worksheet about attaching a Schedule SE to your return if those instructions apply to you.)

If you have not read your Form 1040 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 CTC and ODC, you can 

use the simpler worksheet in the Form 1040 or Form 

1040NR instructions to figure these credits.

Who must use this publication. If you answer “Yes” to 

either of the following questions, you must use this publication to figure your CTC and ODC.

1. Are you excluding income from Puerto Rico or filing 

any of the following forms?

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

income).

b. Form 4563 (exclusion of income for residents of 

American Samoa).

2. Are you claiming any of the following credits?

a. Mortgage interest credit, Form 8396.

b. Adoption credit, Form 8839.

c. Residential energy efficient property credit, Form 

5695, Part I.

d. District of Columbia first-time homebuyer credit, 

Form 8859.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can send us comments through IRS.gov/

FormComments. Or you can write to:

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Although we cannot respond individually to each comment received, we do appreciate your feedback and will 

consider your comments as we revise our tax forms, instructions, and publications.

Ordering forms and publications. Visit IRS.gov/

FormsPubs to download forms and publications. Otherwise, you can go to IRS.gov/OrderForms to order current 

and prior-year forms and instructions. Your order should 

arrive within 10 business days.

Tax questions. If you have a tax question not answered by this publication, check IRS.gov and How To 

Get Tax Help at the end of this publication.

Taxpayer Identification 

Number Requirements

You must have a TIN by the due date of your return. 

If you, or your spouse if filing jointly, do not have an SSN 

or ITIN issued on or before the due date of your 2018 return (including extensions), you cannot claim the CTC, 

ODC, or ACTC on either your original or an amended 

2018 return.

If you apply for an ITIN on or before the due date of 

your 2018 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will 

consider your ITIN as issued on or before the due date of 

your return.

Each qualifying child you use for the CTC or ACTC 

must have the required SSN. If you have a qualifying 

child who does not have the required SSN, you cannot 

use the child to claim the CTC or ACTC on either your 

original or an amended 2018 return. The required SSN is 

Page 2 Publication 972 (2018)
one that is valid for employment and that is issued before 

the due date of your 2018 return (including extensions).

If your qualifying child does not have the required SSN, 

but has another type of taxpayer identification number issued on or before the due date of your 2018 return (including extensions), you may be able to claim the ODC for 

that child. See Credit for Other Dependents (ODC), later.

Each dependent you use for the ODC must have a 

TIN by the due date of your return. If you have a dependent who does not have an SSN, ITIN, or ATIN issued 

on or before the due date of your 2018 return (including 

extensions), you cannot use that dependent to claim the 

ODC on either your original or an amended 2018 return.

If you apply for an ITIN or ATIN for the dependent on or 

before the due date of your 2018 return (including extensions) and the IRS issues the ITIN or ATIN as a result of 

the application, the IRS will consider the ITIN or ATIN as 

issued on or before the due date of your return.

Improper Claims

If you claim the CTC, ODC, or ACTC, but you are not 

eligible for the credit and it is later determined that your 

error was due to reckless or intentional disregard of the 

CTC, ODC, or ACTC rules, you will not be allowed to 

claim any of these credits for 2 years. If it is determined 

that your error was due to fraud, you will not be allowed to 

claim any of these credits for 10 years. You also may have 

to pay penalties.

Form 8862 may be required. If your CTC or ACTC for a 

year after 2015 was denied or reduced for any reason 

other than a math or clerical error, you must attach Form 

8862 to your tax return to claim the CTC, ACTC, or ODC 

unless an exception applies. See Form 8862 and its instructions for more information, including whether an exception applies.

Child Tax Credit (CTC)

This credit is for individuals who claim a child as a dependent if the child meets additional conditions (described later). It is in addition to the credit for child and dependent care expenses (on Schedule 3 (Form 1040), 

line 49, or Form 1040NR, line 47) and the earned income 

credit (on Form 1040, line 17a).

The maximum amount you can claim for the credit is 

$2,000 for each child who qualifies you for the CTC. But, 

see Limits on the CTC and ODC, later.

For more information about claiming the CTC, see 

Claiming the CTC and ODC, later.

Qualifying Child for the CTC

A child qualifies you for the CTC if the child meets all of 

the following conditions.

1. The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half 

brother, half sister, or a descendant of any of them 

(for example, you grandchild, niece, or nephew).

2. The child was under age 17 at the end of 2018.

3. The child did not provide over half of his or her own 

support for 2018.

4. The child lived with you for more than half of 2018 

(see Exceptions to time lived with you, later).

5. The child is claimed as a dependent on your return. 

See Pub. 501 for more information about claiming 

someone as a dependent.

6. The child does not file a joint return for the year (or 

files it only to claim a refund of withheld income tax or 

estimated tax paid).

7. The child was a U.S. citizen, U.S. national, or U.S. 

resident alien. For more information, see Pub. 519, 

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

see Adopted child, later.

Example. Your son turned 17 on December 30, 2018. 

He is a citizen of the United States and you claimed him 

as a dependent on your return. You cannot use him to 

claim the CTC because he was not under age 17 at the 

end of 2018.

If your child is age 17 or older at the end of 2018, 

see Credit for Other Dependents (ODC), later.

Adopted child. An adopted child is always treated as 

your own child. An adopted child includes a child lawfully 

placed with you for legal adoption.

If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your 

household in 2018, that child meets condition (7), earlier, 

to be a qualifying child for the CTC (or condition (3), later, 

to be a qualifying person for the ODC).

Exceptions to time lived with you. A child is considered to have lived with you for more than half of 2018 if 

the child was born or died in 2018 and your home was this 

child's home for more than half the time he or she was 

alive. Temporary absences by you or the child for special 

circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, 

count as time the child lived with you.

There also are exceptions for kidnapped children and 

children of divorced or separated parents. For details, see 

your tax return instructions for column (4) of the section on 

Dependents.

Qualifying child of more than one person. Special 

rules apply if a child is the qualifying child of more than 

one person. For details, see your tax return instructions for 

column (4) of the section on Dependents and Pub. 501.

Required SSN

In addition to being a qualifying child for the CTC (defined 

earlier), your child must have the required SSN. The 

TIP

Publication 972 (2018) Page 3
required SSN is one that is valid for employment and that 

is issued by the Social Security Administration before the 

due date of your 2018 return (including extensions).

If your child was a U.S. citizen when the child received 

the SSN, the SSN is valid for employment. If “Not Valid for 

Employment” is printed on your child's social security card 

and your child's immigration status has changed so that 

your child is now a U.S. citizen or permanent resident, ask 

the SSA for a new social security card without the legend. 

However, if “Valid for Work Only With DHS Authorization” 

is printed on your child's social security card, your child 

has the required SSN only as long as the DHS authorization is valid.

If your dependent child was born and died in 2018 and 

you do not have an SSN for the child, enter “Died” in column (2) of the Dependents section of your tax return and 

include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the 

child was born alive.

If your child does not have the required SSN, you cannot use the child to claim the CTC (or ACTC) on either 

your original or amended 2018 tax return.

If your child is a qualifying child for the CTC, but 

does not have the required SSN, see Credit for 

Other Dependents (ODC) next.

Credit for Other Dependents 

(ODC)

This credit is for individuals with a dependent who meets 

additional conditions (described later). This credit is in addition to the credit for child and dependent care expenses 

(on Schedule 3 (Form 1040), line 49, or Form 1040NR, 

line 47) and the earned income credit (on Form 1040, 

line 17a).

The maximum amount you can claim for the credit is 

$500 for each dependent who qualifies for the ODC. But, 

see Limits on the CTC and ODC, later.

For more information about claiming the ODC, see 

Claiming the CTC and ODC, later.

Qualifying Person for the ODC

A person qualifies you for the ODC if the person meets all 

of the following conditions.

1. The person is claimed as a dependent on your return. 

See Pub. 501 for more information about claiming 

someone as a dependent.

2. The person cannot be used by you to claim the CTC 

or ACTC. See Child Tax Credit (CTC), earlier

3. The person was a U.S. citizen, U.S. national, or U.S. 

resident alien. For more information, see Pub. 519. If 

the person is your adopted child, see Adopted child, 

earlier.

TIP

Example. Your 10-year-old nephew lives in Mexico 

and qualifies as your dependent. He is not a U.S. citizen, 

U.S. national, or U.S. resident alien. You cannot use him 

to claim ODC.

You cannot use the same child to claim both the 

CTC (or ACTC) and ODC.

Timely Issued TIN

In addition to being a qualifying person for the ODC (defined earlier), the person must have an SSN, ITIN, or ATIN 

issued to the dependent on or before the due date of your 

2018 return (including extensions). If the person has not 

been issued an SSN, ITIN, or ATIN by that date, you cannot use the person to claim the ODC. For more information, see Taxpayer Identification Number Requirements, 

earlier.

Limits on the CTC and ODC

The maximum credit amount of your CTC or ODC may be 

reduced if either (1) or (2) applies.

1. The amount on Form 1040, line 11, or Form 1040NR, 

line 45, is less than the total of both credits. If this 

amount is zero, you cannot take either credit because 

there is no tax to reduce. But you may be able to take 

the ACTC if you are claiming the CTC (you cannot 

take the ACTC if you are only claiming the ODC). See 

Additional Child Tax Credit (ACTC), later.

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

than the amount shown below for your filing status.

a. Married filing jointly – $400,000.

b. All other filing statuses – $200,000.

Modified AGI. For purposes of the CTC and ODC, your 

modified AGI is your AGI plus the following amounts that 

may apply to you.

• Any amount excluded from income because of the exclusion of income from Puerto Rico. On the dotted line 

next to Form 1040, line 7, enter the amount excluded 

and identify it as “EPRI.” Also, attach a copy of any 

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

• Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income.

• Any amount on line 18 of Form 2555-EZ, Foreign 

Earned Income Exclusion.

• Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa.

If you do not have any of the above, your modified AGI 

is the same as your AGI.

AGI. Your AGI is the amount on Form 1040, line 7, or 

Form 1040NR, line 35.

CAUTION

!

Page 4 Publication 972 (2018)
Claiming the CTC and ODC

To claim the CTC or ODC, be sure you meet the following 

requirements.

• You must file Form 1040 or Form 1040NR and include 

the name and TIN of each dependent for whom you 

are claiming the CTC or ODC.

• You must file Form 8862 if applicable. See Improper 

Claims, earlier.

• You must enter a timely issued TIN on your tax return 

for you and your spouse (if filing jointly). See Taxpayer 

Identification Number Requirements, earlier.

• For each qualifying child under 17 for whom you are 

claiming the CTC, you must enter the required SSN 

for the child in column (2) of the Dependents section 

of your tax return and check the Child tax credit box in 

column (4). See Child Tax Credit (CTC), earlier.

• For each dependent for whom you are claiming the 

ODC, you must enter the timely issued TIN for the dependent in column (2) of the Dependents section of 

your tax return and check the Credit for other dependents box in column (4). See Credit for Other Dependents (ODC), earlier.

Do not check both the Child tax credit box and the 

Credit for other dependents box for the same person.

Earned Income

You will need to figure your earned income using the 

Earned Income Worksheet, later in this publication, if you 

are completing the Line 14 Worksheet, later, or you were 

sent to Pub. 972 from your Schedule 8812 instructions.

For this purpose, earned income includes only:

• Taxable earned income, and

• Nontaxable combat pay.

Additional Child Tax Credit 

(ACTC)

This credit is for certain individuals who get less than the 

full amount of the CTC. The ACTC may give you a refund 

even if you do not owe any tax.

The ODC cannot be used to figure the ACTC. 

Only your CTC can be used to figure the ACTC. If 

you are claiming the ODC but not the CTC, you 

cannot claim the ACTC.

Foreign earned income. If you file Form 2555 or 

2555-EZ (both relating to foreign earned income), you 

cannot claim the ACTC.

CAUTION

!

CAUTION

!

How to claim the additional child tax credit. To claim 

the ACTC, follow the steps below.

1. Be sure you figured the amount, if any, of your CTC 

and ODC using the appropriate Child Tax Credit and 

Credit for Other Dependents Worksheet.

2. If you answered “Yes” on line 11 or line 12 of the Child 

Tax Credit and Credit for Other Dependents Worksheet in the Form 1040 or Form 1040NR instructions 

(or on line 16 of the Child Tax Credit and Credit for 

Other Dependents Worksheet in this publication) and 

line 1 of that worksheet is more than zero, use Schedule 8812 to see if you can take the ACTC.

3. If you have an ACTC on line 15 of Schedule 8812, 

carry it to Form 1040, line 17b, or Form 1040NR, 

line 64.

4. For each qualifying child under 17 for whom you are 

claiming the ACTC, be sure to enter the required SSN 

for the child in column (2) of the Dependents section 

of your tax return and check the Child tax credit box in 

column (4).

If the amount on line 1 of your Child Tax Credit 

and Credit for Other Dependents Worksheet is 

zero, your ACTC also is zero. You don't need to 

complete Schedule 8812.

Paperwork Reduction Act 

Notice

We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United 

States. You are required to give us the information if requested. We need it to ensure that you are complying with 

these laws and to allow us to figure and collect the right 

amount of tax.

You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or 

publication) displays a valid OMB control number. Books 

or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are 

confidential, as required by section 6103.

The average time and expenses required to complete 

these worksheets will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.

If you have suggestions for making these worksheets 

simpler, we would be happy to hear from you. See Comments and suggestions, earlier.

TIP

Publication 972 (2018) Page 5
Child Tax Credit and Credit for Other Dependents Worksheet

1. Number of qualifying children under 17 with the required social security number: 1 $2,000. Enter the result.

4.

4

Enter the amount from Form 1040, line 7, or

Form 1040NR, line 35.

No. STOP

10. Is the amount on line 3 more than the amount on line 9?

You cannot take the child tax credit or credit for other dependents on Form

1040, line 12a, or Form 1040NR, line 49. You also cannot take the additional

child tax credit on Form 1040, line 17b, or Form 1040NR, line 64. Complete the 

rest of your Form 1040 or Form 1040NR.

Yes. Subtract line 9 from line 3. Enter the result.

Go to Part 2 on the next page.

10

5. 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. 5

1040NR Filers. Enter -0-.

6. Add lines 4 and 5. Enter the total. 6

7. Enter the amount shown below for your ling status.

• Married ling jointly—$400,000

• All other ling statuses—$200,000 7

8. Is the amount on line 6 more than the amount on line 7?

Yes. Subtract line 7 from line 6.

No. Leave line 8 blank. Enter -0- on line 9.

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.

8

9. Multiply the amount on line 8 by 5% (0.05). Enter the result. 9

Part 1

Figure the amount of any credits you are claiming on Form 5695, Part II, line 30*;

Form 8910; Form 8936; or Schedule R.

Before you begin:

*See the Form 5695 instructions to see if line 30 (nonbusiness energy property credit) applies for 2018.

2. Number of other dependents, including qualifying children who are not under 17 or

who do not have the required social security number: 2 $500.

Caution: Do not include yourself, your spouse, or anyone who is not a U.S. citizen, 

U.S. national, or U.S. resident alien. Also, do not include anyone you included on

line 1.

3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Enter the result.

Page 6 Publication 972 (2018)
Child Tax Credit and Credit for Other Dependents Worksheet—Continued

11.

12.

11

12

Enter the amount from Form 1040, line 11, or Form 1040NR, line 45.

Add the following amounts from:

14. Are you claiming any of the following credits?

• Residential energy efcient property credit, Form 5695, Part I.

14

15. Subtract line 14 from line 13. Enter the result.

Part 2

16. Is the amount on line 10 of this worksheet more than the amount on line 15?

TIP

Yes. Enter the amount from line 15.

See the below.

No. Enter the amount from line 10. This is your child tax

credit and credit for

other dependents. Enter this amount on

Form 1040, line 12a, or

Form 1040NR, line 49.

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

Form 1040, line 17b, or Form 1040NR, line 64, only if you

answered “Yes” on line 16 and line 1 is more than zero.

• First, complete your Form 1040 through line 17a (also

complete Schedule 5, line 72) or Form 1040NR through

line 63 (also complete line 67).

16

Yes. If you are ling Form 2555 or 2555-EZ, enter -0-.

Otherwise, complete the Line 14 Worksheet, later, to gure

the amount to enter here.

No. Enter -0-.

15

Form 1040 

Schedule 3, line 48

Schedule 3, line 49

Schedule 3, line 50

Schedule 3, line 51

Enter the total.

+

TIP

Line 46

Line 47

Line 48

1040

1040NR

• Mortgage interest credit, Form 8396.

• District of Columbia rst-time homebuyer credit, Form 8859.

Form 8910, line 15

Form 8936, line 23

Schedule R, line 22

+

+

+

+

+

+

• Adoption credit, Form 8839.

Form 5695, line 30* +

• Then, use Schedule 8812 to figure any additional

child tax credit.

*See the Form 5695 instructions to see if line 30 (nonbusiness energy property 

credit) applies for 2018.

13. Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . 13

or Form 1040NR

Publication 972 (2018) Page 7
Line 14 Worksheet

Complete the Earned Income Worksheet, later in this publication.

6.

8.

7

If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA

taxes, use the Additional Medicare Tax and RRTA Tax

Worksheet to gure the amount to enter; otherwise enter

 the total of the following amounts from Form(s) W-2.

1040 lers. Enter the total of any—

• Amounts from Schedule 1, line 27, and

Schedule 4, line 58; and

• Any taxes that you identied using code “UT”

and entered on Schedule 4, line 62.

8

9. Add lines 7 and 8. Enter the total. 9

• Social security tax withheld from box 4, and

• Medicare tax withheld from box 6.

Use this worksheet only if you answered “Yes” on line 14 of the Child Tax Credit and Credit for Other Dependents

Worksheet earlier and are not ling Form 2555 or 2555-EZ.

Before you begin:

3.

3

Enter your earned income from the Earned Income

No. Leave line 4 blank, enter -0- on line 5, and go

to line 6.

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

Yes. Subtract $2,500 from the amount on line 3.

Enter the result.

5. Multiply the amount on line 4 by 15% (0.15) and enter the result.

On line 2 of this worksheet, is the amount $4,200 or more?

No.

4

5

If married ling

jointly, include your

spouse’s amounts

with yours when

completing lines 7

and 8.

Yes. If line 5 above is equal to or more than line 1 above, leave lines 7 through 10

blank, enter -0- on line 11, and go to line 12. Otherwise, go to line 7.

7.

CAUTION

1040NR lers. Enter the total of any—

• Amounts from Form 1040NR, lines 27 and 56; and

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

entered on line 60.

• If line 2 or line 5 above is zero, enter the amount from line 1 above on line 

14 of this worksheet. Do not complete the rest of this worksheet. Instead, go

back to the Child Tax Credit and Credit for Other Dependents Worksheet

and do the following. Enter -0- on line 14, and complete lines 15 and 16.

• If both line 2 and line 5 are more than zero, leave lines 7 through 10 blank,

enter -0- on line 11, and go to line 12.

1040 lers. Complete line 17a; Schedule 4, line 58; and Schedule 5, line 72 

of your return if they apply to you.

1040NR lers. Complete lines 56 and 67 of your return if they apply to you.

Worksheet. 

1. Enter the amount from line 10 of the Child Tax Credit and Credit for Other

Dependents Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

1

2.

2

TIP: The number of children you use for this line is the same as the number of 

children you used for line 1 of the Child Tax Credit and Credit for Other

Dependents Worksheet.

Number of qualifying children under 17 with the required social security

number: × $1,400. Enter the result.

Page 8 Publication 972 (2018)
14.

14

Is the amount on line 13 of this worksheet more than the amount on line 1?

15. Enter the total of the amounts from—

• Form 5695, line 15, and

15

Yes. Enter -0-.

No. Subtract line 13 from line 1. Enter the result.

Next, gure the amount of any of the following credits that you are claiming.

• Residential energy efcient property credit, Form 5695, Part I.

Then, go to line 15.

Enter this amount on

line 14 of the Child

Tax Credit and

Credit for Other

Dependents Worksheet.

12. Enter the larger of line 5 or line 11. 12

• Mortgage interest credit, Form 8396.

• Form 8396, line 9, and

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

• District of Columbia rst-time homebuyer credit, Form 8859.

• Form 8859, line 3.

• Adoption credit, Form 8839.

• Form 8839, line 16, and

10. 1040 lers. Enter the total of the amounts from

Form 1040, line 17a, and Schedule 5, line 72. 10

1040NR lers. Enter the amount from Form

1040NR, line 67.

13. Enter the smaller of line 2 or line 12. 13

Publication 972 (2018) Page 9
-

Earned Income Worksheet (for line 3 of the Line 14 

Worksheet or line 6a of Schedule 8812, Additional Child 

Tax Credit) Keep for Your Records

Before you begin:

Use this worksheet only if you were sent here from the Line 14 Worksheet earlier in this publication or line 

6a of Schedule 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 1, or Form 1040NR, line 8 ............................. 1a.

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

8812, line 6b. This amount should be shown in Form(s) W-2, box 12, with code Q ............... 1b.

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

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

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

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

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

Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in 

the Partner's Instructions for Schedule K-1. Do not include on this line any statutory employee 

income or any other amounts exempt from self-employment tax. Options and commodities dealers 

must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 

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

c. Enter any net farm profit or (loss) from Schedule F, line 34, and from farm 

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

Schedule K-1 amounts as described in the instructions for completing 

Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this 

line any amounts exempt from self-employment tax .......................... 2c.

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

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

and enter on line 2e the amount from line 2c ................................. 2d.

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

from line 2c ............................................................................ 2e.

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

Instead, enter -0- on line 3 of the Line 14 Worksheet or line 6a of Schedule 8812, whichever 

applies .................................................................................... 3.

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

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

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

on the dotted line next to line 1 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 1 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.

d. Medicaid waiver payments you exclude from income (see the instructions for 

Schedule 1 (Form 1040), line 21, and Pub. 525 for information about these 

payments) .............................................................. 4d.

5. Enter the amount from Schedule 1 (Form 1040), line 27, or Form 1040NR, 

line 27 ...................................................................... 5.

6. Add lines 4a, 4b, 4c, 4d, and 5 ................................................................ 6.

7. Subtract line 6 from line 3 .................................................................... 7.

• If you were sent here from the Line 14 Worksheet, enter this amount on line 3 of that worksheet.

• If you were sent here from Schedule 8812, enter this amount on line 6a 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 10 Publication 972 (2018)
Additional Medicare Tax and RRTA Tax Worksheet (for 

line 7 of the Line 14 Worksheet) Keep for Your Records

If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 7 of the Line 14 

Worksheet.

Social security tax, Medicare tax, and Additional Medicare Tax on wages.

1. Enter the social security tax withheld (Form(s) W-2, box 4) ............................................. 1.

2. Enter the Medicare tax withheld (Form(s) W-2, box 6). Box 6 includes any Additional Medicare Tax ................. 2.

3. Enter any amount from Form 8959, line 7 ......................................................... 3.

4. Add lines 1, 2, and 3 ....................................................................... 4.

5. Enter the Additional Medicare Tax withheld (Form 8959, line 22) ......................................... 5.

6. Subtract line 5 from line 4 .................................................................... 6.

Additional Medicare Tax on Self-Employment Income.

7. Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) ....... 7.

Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 

14, and 15). Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Do not include amounts shown on Form 

CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax.

8. Enter the Tier 1 tax (Form(s) W-2, box 14) ........................................................ 8.

9. Enter the Medicare tax (Form(s) W-2, box 14) ...................................................... 9.

10. Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Do not use the same 

amount from Form 8959, line 17, for both this line and line 14 ...........................................

10.

11. Add lines 8, 9, and 10 ...................................................................... 11.

12. Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2018) .......................... 12.

13. Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2018) ................... 13.

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

Form 8959, line 17). Do not use the same amount from Form 8959, line 17, for both this line and line 10 .............. 14.

15. Add lines 12, 13, and 14 ..................................................................... 15.

Line 6 amount

16. Add lines 6, 7, 11, and 15. Enter here and on line 7 of the Line 14 Worksheet ................................ 16.

How To Get Tax Help

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to 

IRS.gov and find resources that can 

help you right away.

Tax reform. Major tax reform legislation impacting individuals, businesses, 

and tax-exempt entities was enacted in 

the Tax Cuts and Jobs Act on December 22, 2017. Go to IRS.gov/

TaxReform for information and updates on how this legislation affects 

your taxes.

Preparing and filing your tax return. 

Find free options to prepare and file 

your return on IRS.gov or in your local 

community if you qualify.

The Volunteer Income Tax Assistance (VITA) program offers free tax 

help to people who generally make 

$55,000 or less, persons with disabilities, and limited-English-speaking 

taxpayers who need help preparing 

their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age 

and older. TCE volunteers specialize in 

answering questions about pensions 

and retirement-related issues unique to 

seniors.

You can go to IRS.gov to see your 

options for preparing and filing your return which include the following.

• Free File. Go to IRS.gov/FreeFile 

to see if you qualify to use 

brand-name software to prepare 

and e-file your federal tax return for 

free.

• VITA. Go to IRS.gov/VITA, download the free IRS2Go app, or call 

800-906-9887 to find the nearest 

VITA location for free tax return 

preparation.

• TCE. Go to IRS.gov/TCE, download the free IRS2Go app, or call 

888-227-7669 to find the nearest 

TCE location for free tax return 

preparation.

Getting answers to your tax 

questions. On IRS.gov, get 

answers to your tax questions 

anytime, anywhere.

• Go to IRS.gov/Help for a variety of 

tools that will help you get answers 

to some of the most common tax 

questions.

• Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will 

ask you questions on a number of 

tax law topics and provide answers. You can print the entire interview and the final response for 

your records.

• Go to IRS.gov/Pub17 to get Pub. 

17, Your Federal Income Tax for 

Individuals, which features details 

Publication 972 (2018) Page 11
on tax-saving opportunities, 2018 

tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or 

download it to your mobile device 

as an eBook.

• You may also be able to access tax 

law information in your electronic 

filing software.

Getting tax forms and publications. 

Go to IRS.gov/Forms to view, download, or print all of the forms and publications you may need. You can also 

download and view popular tax publications and instructions (including the 

1040 instructions) on mobile devices 

as an eBook at no charge. Or you can 

go to IRS.gov/OrderForms to place an 

order and have forms mailed to you 

within 10 business days.

Access your online account (individual taxpayers only). Go to 

IRS.gov/Account to securely access information about your federal tax account.

• View the amount you owe, pay online, or set up an online payment 

agreement.

• Access your tax records online.

• Review the past 24 months of your 

payment history.

• Go to IRS.gov/SecureAccess to review the required identity authentication process.

Using direct deposit. The fastest 

way to receive a tax refund is to combine direct deposit and IRS e-file. Direct deposit securely and electronically 

transfers your refund directly into your 

financial account. Eight in 10 taxpayers 

use direct deposit to receive their refund. The IRS issues more than 90% of 

refunds in less than 21 days.

Refund timing for returns claiming 

certain credits. The IRS can’t issue 

refunds before mid-February 2019 for 

returns that claimed the earned income 

credit (EIC) or the additional child tax 

credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.

Getting a transcript or copy of a return. The quickest way to get a copy 

of your tax transcript is to go to 

IRS.gov/Transcripts. Click on either 

"Get Transcript Online" or "Get Transcript by Mail" to order a copy of your 

transcript. If you prefer, you can:

• Order your transcript by calling 

800-908-9946, or

• Mail Form 4506-T or Form 

4506T-EZ (both available on 

IRS.gov).

Using online tools to help prepare 

your return. Go to IRS.gov/Tools for 

the following.

• The Earned Income Tax Credit 

Assistant (IRS.gov/EITCAssistant) 

determines if you’re eligible for the 

EIC.

• The Online EIN Application 

(IRS.gov/EIN) helps you get an 

employer identification number.

• The IRS Withholding Calculator 

(IRS.gov/W4App) estimates the 

amount you should have withheld 

from your paycheck for federal income tax purposes and can help 

you perform a “paycheck checkup.”

• The First Time Homebuyer Credit 

Account Look-up (IRS.gov/

HomeBuyer) tool provides information on your repayments and account balance.

• The Sales Tax Deduction 

Calculator (IRS.gov/SalesTax) figures the amount you can claim if 

you itemize deductions on Schedule A (Form 1040), choose not to 

claim state and local income taxes, 

and you didn’t save your receipts 

showing the sales tax you paid.

Resolving tax-related identity theft 

issues.

• The IRS doesn’t initiate contact 

with taxpayers by email or telephone to request personal or financial information. This includes any 

type of electronic communication, 

such as text messages and social 

media channels.

• Go to IRS.gov/IDProtection for information.

• If your SSN has been lost or stolen 

or you suspect you’re a victim of 

tax-related identity theft, visit 

IRS.gov/IdentityTheft to learn what 

steps you should take.

Checking on the status of your refund. 

• Go to IRS.gov/Refunds.

• The IRS can’t issue refunds before 

mid-February 2019 for returns that 

claimed the EIC or the ACTC. This 

applies to the entire refund, not just 

the portion associated with these 

credits.

• Download the official IRS2Go app 

to your mobile device to check your 

refund status.

• Call the automated refund hotline 

at 800-829-1954.

Making a tax payment. The IRS uses 

the latest encryption technology to ensure your electronic payments are safe 

and secure. You can make electronic 

payments online, by phone, and from a 

mobile device using the IRS2Go app. 

Paying electronically is quick, easy, 

and faster than mailing in a check or 

money order. Go to IRS.gov/Payments 

to make a payment using any of the following options.

• IRS Direct Pay: Pay your individual 

tax bill or estimated tax payment 

directly from your checking or savings account at no cost to you.

• Debit or credit card: Choose an 

approved payment processor to 

pay online, by phone, and by mobile device.

• Electronic Funds Withdrawal: 

Offered only when filing your federal taxes using tax return preparation software or through a tax professional.

• Electronic Federal Tax Payment 

System: Best option for businesses. Enrollment is required.

• Check or money order: Mail your 

payment to the address listed on 

the notice or instructions.

• Cash: You may be able to pay your 

taxes with cash at a participating 

retail store.

What if I can’t pay now? Go to 

IRS.gov/Payments for more information about your options.

• Apply for an online payment 

agreement (IRS.gov/OPA) to meet 

your tax obligation in monthly installments if you can’t pay your 

taxes in full today. Once you 

Page 12 Publication 972 (2018)
complete the online process, you 

will receive immediate notification 

of whether your agreement has 

been approved.

• Use the Offer in Compromise PreQualifier (IRS.gov/OIC) to see if 

you can settle your tax debt for less 

than the full amount you owe.

Checking the status of an amended 

return. Go to IRS.gov/WMAR to track 

the status of Form 1040X amended returns. Please note that it can take up to 

3 weeks from the date you mailed your 

amended return for it to show up in our 

system and processing it can take up 

to 16 weeks.

Understanding an IRS notice or letter. Go to IRS.gov/Notices to find additional information about responding 

to an IRS notice or letter.

Contacting your local IRS office. 

Keep in mind, many questions can be 

answered on IRS.gov without visiting 

an IRS Tax Assistance Center (TAC). 

Go to IRS.gov/LetUsHelp for the topics 

people ask about most. If you still need 

help, IRS TACs provide tax help when 

a tax issue can’t be handled online or 

by phone. All TACs now provide service by appointment so you’ll know in 

advance that you can get the service 

you need without long wait times. Before you visit, go to IRS.gov/

TACLocator to find the nearest TAC, 

check hours, available services, and 

appointment options. Or, on the 

IRS2Go app, under the Stay Connected tab, choose the Contact Us option 

and click on “Local Offices.”

Watching IRS videos. The IRS Video 

portal (IRSVideos.gov) contains video 

and audio presentations for individuals, 

small businesses, and tax professionals.

Getting tax information in other languages. For taxpayers whose native 

language isn’t English, we have the following resources available. Taxpayers 

can find information on IRS.gov in the 

following languages.

• Spanish (IRS.gov/Spanish).

• Chinese (IRS.gov/Chinese).

• Vietnamese (IRS.gov/Vietnamese).

• Korean (IRS.gov/Korean).

• Russian (IRS.gov/Russian).

The IRS TACs provide 

over-the-phone interpreter service in 

over 170 languages, and the service is 

available free to taxpayers.

The Taxpayer Advocate 

Service (TAS) Is Here To 

Help You

What is TAS?

TAS is an independent organization 

within the IRS that helps taxpayers and 

protects taxpayer rights. Their job is to 

ensure that every taxpayer is treated 

fairly and that you know and understand your rights under the Taxpayer 

Bill of Rights.

How Can You Learn About 

Your Taxpayer Rights?

The Taxpayer Bill of Rights describes 

10 basic rights that all taxpayers have 

when dealing with the IRS. Go to 

TaxpayerAdvocate.IRS.gov to help you 

understand what these rights mean to 

you and how they apply. These are 

your rights. Know them. Use them.

What Can TAS Do For You?

TAS can help you resolve problems 

that you can’t resolve with the IRS. And 

their service is free. If you qualify for 

their assistance, you will be assigned 

to one advocate who will work with you 

throughout the process and will do everything possible to resolve your issue. 

TAS can help you if:

• Your problem is causing financial 

difficulty for you, your family, or 

your business;

• You face (or your business is facing) an immediate threat of adverse action; or

• You’ve tried repeatedly to contact 

the IRS but no one has responded, 

or the IRS hasn’t responded by the 

date promised.

How Can You Reach TAS?

TAS has offices in every state, the 

District of Columbia, and Puerto Rico. 

Your local advocate’s number is in your 

local directory and at 

TaxpayerAdvocate.IRS.gov/ContactUs. You can also call them at 

877-777-4778.

How Else Does TAS Help 

Taxpayers?

TAS works to resolve large-scale problems that affect many taxpayers. If you 

know of one of these broad issues, 

please report it to them at IRS.gov/

SAMS.

TAS also has a website, Tax Reform 

Changes, which shows you how the 

new tax law may change your future 

tax filings and helps you plan for these 

changes. The information is categorized by tax topic in the order of the 

IRS Form 1040. Go to TaxChanges.us 

for more information.

Low Income Taxpayer 

Clinics (LITCs)

LITCs are independent from the IRS. 

LITCs represent individuals whose income is below a certain level and need 

to resolve tax problems with the IRS, 

such as audits, appeals, and tax collection disputes. In addition, clinics can 

provide information about taxpayer 

rights and responsibilities in different 

languages for individuals who speak 

English as a second language. Services are offered for free or a small fee. 

To find a clinic near you, visit 

TaxpayerAdvocate.IRS.gov/LITCmap 

or see IRS Pub. 4134, Low Income 

Taxpayer Clinic List.

Publication 972 (2018) Page 13
To help us develop a more useful index, please let us know if you have ideas for index entries.

Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

A

Additional child tax credit (ACTC) 5

Assistance (See Tax help)

C

Child tax credit (CTC) 3

Claiming the credits 5

Credit for other dependents (ODC) 4

E

Earned income 5

I

Identity theft 12

Improper Claims 3

L

Limits on the credits 4

P

Publications (See Tax help)

Q

Qualifying child for the CTC 3

Qualifying person for the ODC 4

R

Required SSN 3

T

Tax help 11

Taxpayer Identification Number Requirements 2

Timely Issued TIN 4

Page 14 Publication 972 (2018)