Department of the Treasury

Internal Revenue Service What’s new

Definition of qualifying child changed. Beginning in

Publication 972 2009, you must claim the child as a dependent to be a

Cat. No. 26584R — OMB No. 1545–0074 qualifying child for the child tax credit. See Qualifying Child

for more information.

Child Tax Reduction in earned income limit to claim additional

child tax credit. The earned income generally needed to

claim the additional child tax credit is reduced to $3,000 for Credit 2009.

For use in preparing Reminder

2009 Returns Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for

Missing and Exploited Children. Photographs of missing

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

bring these children home by looking at the photographs

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

Introduction

The purpose of this publication is:

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

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

47; and

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

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

This publication is intended primarily for individuals sent

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

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

publication to figure your credit. However, most individuals

can use the simpler worksheet in their tax form instructions.

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

child tax credit.

If you were sent here from your Form 1040, Form

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

this publication and complete the Child Tax Credit Worksheet.

If you were sent here from your Form 8812 instructions. Go to page 8 of this publication and complete the

1040 and 1040NR Filers – Earned Income Worksheet.

Get forms and other information If you have not read your Form 1040, Form 1040A, or

faster and easier by: Form 1040NR instructions. Read the explanation of who

must use this publication next. If you find that you are not Internet www.irs.gov required to use this publication to figure your child tax

credit, you can use the simpler worksheet in the Form

Dec 16, 2009
1040, Form 1040A, or Form 1040NR instructions to figure

your credit. Child Tax Credit

Who must use this publication. If you answer “Yes” to This credit is for people who have a qualifying child as either of the following questions, you must use this publica- defined on this page. It is in addition to the credit for child tion to figure your child tax credit. and dependent care expenses (on Form 1040, line 48;

Form 1040A, line 29; or Form 1040NR, line 45) and the 1. Are you excluding income from Puerto Rico or are earned income credit (on Form 1040, line 64a; or Form you filing any of the following forms? 1040A, line 41a).

a. Form 2555 or 2555-EZ (relating to foreign earned The maximum amount you can claim for the credit is

income). $1,000 for each qualifying child.

b. Form 4563 (exclusion of income for residents of

American Samoa). Qualifying Child

2. Are you claiming any of the following credits? A qualifying child for purposes of the child tax credit is a

child who:

a. Mortgage interest credit, Form 8396. 1. Is your son, daughter, stepchild, foster child, brother, b. Adoption credit, Form 8839. sister, stepbrother, stepsister, or a descendant of any

of them (for example, your grandchild, niece, or c. Residential energy efficient property credit, Form

5695, Part II. nephew),

d. District of Columbia first-time homebuyer credit, 2. Was under age 17 at the end of 2009,

Form 8859. 3. Did not provide over half of his or her own support for

2009,

Comments and suggestions. We welcome your com- 4. Lived with you for more than half of 2009 (see Exments about this publication and your suggestions for ceptions to time lived with you below),

future editions. 5. Is claimed as a dependent on your return, and You can write to us at the following address: 6. Was a U.S. citizen, a U.S. national, or a U.S. resident alien. For more information see Publication 519, Internal Revenue Service U.S. Tax Guide for Aliens. If the child was adopted, Individual Forms and Publications Branch see Adopted child below.

SE:W:CAR:MP:T:I

For each qualifying child, you must either check the box 1111 Constitution Ave. NW, IR-6526

Washington, DC 20224 on Form 1040 or Form 1040A, line 6c, column (4); or Form

1040NR, line 7c, column (4).

We respond to many letters by telephone. Therefore, it Example. Your 10-year-old nephew lives in Mexico and would be helpful if you would include your daytime phone qualifies as your dependent. Because he is not a U.S. number, including the area code, in your correspondence. citizen, U.S. national, or U.S. resident alien, he is not a

You can email us at *taxforms@irs.gov. (The asterisk qualifying child for the child tax credit. must be included in the address.) Please put “Publications

Comment” on the subject line. Although we cannot re- Adopted child. An adopted child is always treated as

spond individually to each email, we do appreciate your your own child. An adopted child includes a child lawfully

feedback and will consider your comments as we revise placed with you for legal adoption.

our tax products. If you are a U.S. citizen or U.S. national and your

Ordering forms and publications. Visit www.irs.gov/ adopted child lived with you all year as a member of your

formspubs to download forms and publications, call household in 2009, that child meets condition (6) above to

1-800-829-3676, or write to the address below and receive be a qualifying child for the child tax credit.

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 2009 if the child was born or Internal Revenue Service died in 2009 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

with you. information available on www.irs.gov or call

1-800-829-1040. We cannot answer tax questions sent to There are also exceptions for kidnapped children and

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

Page 2 Publication 972 (2009)
the instructions for Form 1040, lines 51 and 6c; Form Claiming the Credit 1040A, lines 33 and 6c; or Form 1040NR, lines 47 and 7c.

To claim the child tax credit, you must file Form 1040, Form Qualifying child of more than one person. A special 1040A, or Form 1040NR. You cannot claim the child tax rule applies if your qualifying child is the qualifying child of credit on Form 1040EZ or Form 1040NR-EZ. You must more than one person. For details, see the instructions for provide the name and identification number (usually a Form 1040, lines 51 and 6c, or Form 1040A, lines 33 and social security number) on your tax return for each qualify- 6c. ing child.

Limits on the Credit

You must reduce your child tax credit if either (1) or (2) Earned Income

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

1. The amount on Form 1040, line 46; Form 1040A, line worksheets in this publication if you are completing the

28; or Form 1040NR, line 43; is less than the credit. Line 11 Worksheet (page 6) or Form 8812. Form 1040 or

If this amount is zero, you cannot take this credit Form 1040NR filers, use the worksheet on page 8 to figure

because there is no tax to reduce. But you may be your earned income. Form 1040A filers, use the worksheet

able to take the additional child tax credit. See Addi- on page 9.

tional Child Tax Credit, later. For this purpose, earned income includes only:

2. Your modified adjusted gross income (AGI) is above • Taxable earned income, and

the amount shown below for your filing status. • Nontaxable combat pay.

a. Married filing jointly – $110,000.

b. Single, head of household, or qualifying widow(er)

– $75,000. Additional Child Tax Credit

c. Married filing separately – $55,000. This credit is for certain individuals who get less than the

full amount of the child tax credit. The additional child tax

Modified AGI. For purposes of the child tax credit, your credit may give you a refund even if you do not owe any

modified AGI is your AGI plus the following amounts that tax.

may apply to you.

How to claim the additional child tax credit. To claim • Any amount excluded from income because of the the additional child tax credit, follow the steps below. exclusion of income from Puerto Rico. On the dotted

line next to Form 1040, line 38, enter the amount 1. Make sure you figured the amount, if any, of your excluded and identify it as “EPRI.” Also attach a child tax credit.

copy of any Form(s) 499R-2/W-2PR to your return. 2. If you answered “Yes” on line 9 or line 10 of the Child • Any amount on line 45 or line 50 of Form 2555, Tax Credit Worksheet in the Form 1040, Form 1040A Foreign Earned Income. or Form 1040NR instructions (or on line 13 of the

• Any amount on line 18 of Form 2555-EZ, Foreign Child Tax Credit Worksheet in this publication), use

Earned Income Exclusion. Form 8812 to see if you can take the additional child

tax credit. • Any amount on line 15 of Form 4563, Exclusion of 3. If you have an additional child tax credit on line 13 of Income for Bona Fide Residents of American Samoa. Form 8812, carry it to Form 1040, line 65; Form

1040A, line 42; or Form 1040NR, line 61.

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 38;

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

Publication 972 (2009) Page 3
Child Tax Credit Worksheet

No. STOP

Keep for Your Records

1.

2.

3.

8.

7.

1

2

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

Enter the amount from Form 1040, line 38;

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

1040 Filers. Enter the total of any—

● Exclusion of income from Puerto Rico, and

● Amounts from Form 2555, lines 45 and 50;

Form 2555-EZ, line 18; and

Form 4563, line 15.

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

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

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

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

line 42; or Form 1040NR, line 61. Complete the rest of your

Form 1040, 1040A, or Form 1040NR.

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

Go to Part 2 on the next page.

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

3

8

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

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

5. Enter the amount shown below for your filing status.

● Married filing jointly - $110,000

● Single, head of household, or

qualifying widow(er) - $75,000

● Married filing separately - $55,000

5



6. Is the amount on line 4 more than the amount on line 5?

Yes. Subtract line 5 from line 4.

No. Leave line 6 blank. Enter -0- on line 7.

If the result is not a multiple of $1,000,

increase it to the next multiple of $1,000.

For example, increase $425 to $1,000,

increase $1,025 to $2,000, etc.

6

7

Part 1

CAUTION

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2009 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 (2009)
Child Tax Credit Worksheet—Continued from page 4 Keep for Your Records

9.

10.

9

10

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

Form 1040NR, line 43.

Add the following amounts from:

11. Are you claiming any of the following credits?

● Adoption credit, Form 8839

11 

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

Part 2

1040

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

TIP 

Yes. Enter the amount from line 12.

See the below.

No. Enter the amount from line 8.

This is your

child tax credit.

Enter this amount on

Form 1040, line 51;

Form 1040A, line 33;

or Form 1040NR, line

47.

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

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

line 61, 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 60 (also complete line 63).

● 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 44

Line 45

1040NR

● Mortgage interest credit, Form 8396

Line 46

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

● 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 24

+

+

+

+

+

Publication 972 (2009) 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, line 53, and

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

on the dotted line next to line 57.

1040NR filers. Enter the amount from Form

1040NR, line 63.

● 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 (2009)
Line 11 Worksheet—Continued from page 6 Keep for Your Records

12.

12

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

13. Enter the total of the amounts from—

● Form 8839, line 18, and 13 

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

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

Tier 1 tax withheld from your pay.

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

identified as “Tier 1 tax.”

15

14

Yes. Enter -0-. No. Subtract line 11 from line 1. Enter the result.

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

● Adoption credit, Form 8839

Then, go to line 13.

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





Enter this amount on

line 11 of the Child

Tax Credit Worksheet

on page 5.

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

1040 filers. Complete lines 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 2009 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 11, and

1040NR filers. Complete lines 53 and 63 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 2009.

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

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

● Form 8859, line 11.

● Form 5695, line 27, and

Publication 972 (2009) Page 7
1040 and 1040NR Filers - Earned Income Worksheet Keep for Your Records

Before you begin:

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

4a of Form 8812, Additional Child Tax Credit.

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

1. a. Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 ............................... . 1a.

b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Form 8812, line 4b. This

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

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

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

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

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

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

partnership section 179 expense deduction, any depletion on oil and gas properties, and any unreimbursed

nonfarm partnership expenses deducted on Schedule E. Do not include any statutory employee income or any

other amounts exempt from self-employment tax. Options and commodities dealers must add any gain or

subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256

contracts or related property ......................................................... . 2b.

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

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

179 expense deduction, any depletion on oil and gas properties, and any unreimbursed farm

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

self-employment tax .................................................. . 2c.

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

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

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

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

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

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

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

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

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

dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) ................... . 4b.

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

section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040

or line 8 of Form 1040NR). This amount may be shown in box 11 of your Form W-2. If you

received such an amount but box 11 is blank, contact your employer for the amount received

as a pension or annuity. 4c.

5. a. Enter any amount included on line 3 that is also included on Form 2555,

line 43, or Form 2555-EZ, line 18. Do not include any amount that is also

included on line 4a, 4b, or 4c above .......................... . 5a.

b. Enter the amount, if any, from Form 2555, line 44, that is also deducted on

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

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

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

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

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

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

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

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

• If you 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 (2009)
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 (2009) 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 2009 Form 1040 tax 13. They check the “Yes” box on line 13 since the package and instructions. They want to see if they qualify amount on line 8 ($3,900) is more than the amount for the child tax credit, so they follow the steps for line 51 in on line 12 ($3,371). They enter the amount from line the 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 (2009)
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 36.

1040 Filers. Enter the total of any—

● Exclusion of income from Puerto Rico, and

● Amounts from Form 2555, lines 45 and 50;

Form 2555-EZ, line 18; and

Form 4563, line 15.

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

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

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

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

line 42; or Form 1040NR, line 61. Complete the rest of your

Form 1040, 1040A, or Form 1040NR.

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

Go to Part 2 on the next page.

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

3

8

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

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

5. Enter the amount shown below for your filing status.

● Married filing jointly - $110,000

● Single, head of household, or

qualifying widow(er) - $75,000

● Married filing separately - $55,000

5



6. Is the amount on line 4 more than the amount on line 5?

Yes. Subtract line 5 from line 4.

No. Leave line 6 blank. Enter -0- on line 7.

If the result is not a multiple of $1,000,

increase it to the next multiple of $1,000.

For example, increase $425 to $1,000,

increase $1,025 to $2,000, etc.

6

7

Part 1

CAUTION

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2009 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 (2009) 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 43.

Add the following amounts from:

11. Are you claiming any of the following credits?

● Adoption credit, Form 8839

11 

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

Part 2

1040

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

TIP 

Yes. Enter the amount from line 12.

See the below.

No. Enter the amount from line 8.

This is your

child tax credit.

Enter this amount on

Form 1040, line 51;

Form 1040A, line 33;

or Form 1040NR, line

47.

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

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

line 61, 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 60 (also complete line 63).

● 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 44

Line 45

1040NR

● Mortgage interest credit, Form 8396

Line 46

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

● 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 24

+

+

+

+

+

Leafs’ filled-in worksheet continued

Page 12 Publication 972 (2009)
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

2009

Attachment 

Sequence No. 47

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 on page 43 of the 

Form 1040 instructions.

1040A filers: Enter the amount from line 6 of your Child Tax Credit Worksheet on page 38 of the 

Form 1040A instructions.

1040NR filers: Enter the amount from line 6 of your Child Tax Credit Worksheet on page 19 of the 

Form 1040NR instructions.

If you used Pub. 972, enter the amount from line 8 of the worksheet on page 4 of the publication. 1

2 Enter the amount from Form 1040, line 51, Form 1040A, line 33, or Form 1040NR, line 47 ...... 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, line 

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

and entered on the dotted line next to line 57. 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 63. 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 61.

For Paperwork Reduction Act Notice, see back of form Cat. No. 10644E Form 8812 (2009)

Steve and Gretchen Leaf 678-00-4444

3,900

3,371

529

97,000

✔ 94,000

14,100

✔

529

EPS Filename: 26584r07 Size: Width = 44.0 picas, Depth = 46.0 picas

Publication 972 (2009) Page 13
with you every step of the way until your problem is

resolved.

• TAS has at least one local taxpayer advocate in

Paperwork Reduction Act Notice. We ask for the infor- every state, the District of Columbia, and Puerto

mation on the worksheets in this publication to carry out Rico. You can call your local advocate, whose numthe Internal Revenue laws of the United States. You are ber is in your phone book, in Pub. 1546, Taxpayer

required to give us the information if requested. We need it Advocate Service—Your Voice at the IRS, and on

to ensure that you are complying with these laws and to our website at www.irs.gov/advocate. You can also

allow us to figure and collect the right amount of tax. call our toll-free line at 1-877-777-4778 or TTY/TDD

You are not required to provide the information re- 1-800-829-4059.

quested on a form (or worksheet in this publication) that is • You can learn about your rights and responsibilities subject to the Paperwork Reduction Act unless the form (or as a taxpayer by visiting our online tax toolkit at publication) displays a valid OMB control number. Books www.taxtoolkit.irs.gov. or records relating to a form, its instructions, or this publication must be retained as long as their contents may be- Low Income Taxpayer Clinics (LITCs). The Low In- come material in the administration of any Internal

Revenue law. Generally, tax returns and return information come Taxpayer Clinic program serves individuals who

are confidential, as required by section 6103. have a problem with the IRS and whose income is below a

certain level. LITCs are independent from the IRS. Most The average time and expenses required to complete LITCs can provide representation before the IRS or in these worksheets will vary depending on individual circumstances. For the estimated averages, see the instructions court on audits, tax collection disputes, and other issues

for your income tax return. for free or a small fee. If an individual’s native language is

not English, some clinics can provide multilingual informa- If you have suggestions for making these worksheets tion about taxpayer rights and responsibilities. For more simpler, we would be happy to hear from you. See Comments and suggestions information, see Publication 4134, Low Income Taxpayer , earlier.

Clinic List. This publication is available at www.irs.gov, by

calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. How To Get Tax Help

You can get help with unresolved tax issues, order free Free tax services. To find out what services are availpublications and forms, ask tax questions, and get informa- able, get Publication 910, IRS Guide to Free Tax Services.

tion from the IRS in several ways. By selecting the method It contains lists of free tax information sources, including

that is best for you, you will have quick and easy access to publications, services, and free tax education and assistax help. tance programs. It also has an index of over 100 TeleTax

topics (recorded tax information) you can listen to on your

Contacting your Taxpayer Advocate. The Taxpayer telephone.

Advocate Service (TAS) is an independent organization Accessible versions of IRS published products are within the IRS whose employees assist taxpayers who are available on request in a variety of alternative formats for experiencing economic harm, who are seeking help in people with disabilities. resolving tax problems that have not been resolved

through normal channels, or who believe that an IRS

system or procedure is not working as it should. Here are Free help with your return. Free help in preparing your

seven things every taxpayer should know about TAS: return is available nationwide from IRS-trained volunteers.

The Volunteer Income Tax Assistance (VITA) program is • TAS is your voice at the IRS. designed to help low-income taxpayers and the Tax Coun- • Our service is free, confidential, and tailored to meet seling for the Elderly (TCE) program is designed to assist your needs. taxpayers age 60 and older with their tax returns. Many

• You may be eligible for TAS help if you have tried to VITA sites offer free electronic filing and all volunteers will

resolve your tax problem through normal IRS chan- let you know about credits and deductions you may be

nels and have gotten nowhere, or you believe an entitled to claim. To find the nearest VITA or TCE site, call

IRS procedure just isn’t working as it should. 1-800-829-1040.

• TAS helps taxpayers whose problems are causing As part of the TCE program, AARP offers the Tax-Aide

financial difficulty or significant cost, including the counseling program. To find the nearest AARP Tax-Aide

cost of professional representation. This includes site, call 1-888-227-7669 or visit AARP’s website at

businesses as well as individuals. www.aarp.org/money/taxaide.

• TAS employees know the IRS and how to navigate For more information on these programs, go to 

it. We will listen to your problem, help you under- www.irs.gov and enter keyword “VITA” in the upper

stand what needs to be done to resolve it, and stay right-hand corner.

Page 14 Publication 972 (2009)
Internet. You can access the IRS website at look in the phone book under United States Governwww.irs.gov 24 hours a day, 7 days a week to: ment, Internal Revenue Service.

• TTY/TDD equipment. If you have access to TTY/

TDD equipment, call 1-800-829-4059 to ask tax • E-file your return. Find out about commercial tax questions or to order forms and publications. preparation and e-file services available free to eligible taxpayers. • TeleTax topics. Call 1-800-829-4477 to listen to

pre-recorded messages covering various tax topics. • Check the status of your 2009 refund. Go to 

www.irs.gov and click on Where’s My Refund. Wait • Refund information. To check the status of your

at least 72 hours after the IRS acknowledges receipt 2009 refund, call 1-800-829-1954 during business

of your e-filed return, or 3 to 4 weeks after mailing a hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least paper return. If you filed Form 8379 with your return,

wait 14 weeks (11 weeks if you filed electronically). 72 hours after the IRS acknowledges receipt of your

e-filed return, or 3 to 4 weeks after mailing a paper Have your 2009 tax return available so you can return. If you filed Form 8379 with your return, wait provide your social security number, your filing sta- 14 weeks (11 weeks if you filed electronically). Have tus, and the exact whole dollar amount of your re- your 2009 tax return available so you can provide fund. your social security number, your filing status, and

• Download forms, instructions, and publications. the exact whole dollar amount of your refund. Refunds are sent out weekly on Fridays. If you check • Order IRS products online. the status of your refund and are not given the date

• Research your tax questions online. it will be issued, please wait until the next week

before checking back. • Search publications online by topic or keyword.

• Other refund information. To check the status of a • Use the online Internal Revenue Code, Regulations, prior year refund or amended return refund, call or other official guidance. 1-800-829-1954.

• View Internal Revenue Bulletins (IRBs) published in

the last few years. Evaluating the quality of our telephone services. To

ensure IRS representatives give accurate, courteous, and • Figure your withholding allowances using the with- professional answers, we use several methods to evaluate holding calculator online at www.irs.gov/individuals. the quality of our telephone services. One method is for a

• Determine if Form 6251 must be filed by using our second IRS representative to listen in on or record random

Alternative Minimum Tax (AMT) Assistant. telephone calls. Another is to ask some callers to complete

a short survey at the end of the call. • Sign up to receive local and national tax news by

email. Walk-in. Many products and services are available 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,

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

government offices, credit unions, and office supply

stores have a collection of products available to print

• Ordering forms, instructions, and publications. Call from a CD or photocopy from reproducible proofs.

1-800-TAX FORM (1-800-829-3676) to order cur- Also, some IRS offices and libraries have the Interrent-year forms, instructions, and publications, and nal Revenue Code, regulations, Internal Revenue

prior-year forms and instructions. You should receive Bulletins, and Cumulative Bulletins available for research 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

help you set up a payment plan. Call your local are more comfortable talking with someone in perTaxpayer Assistance Center for an appointment. To son, visit your local Taxpayer Assistance Center

find the number, go to www.irs.gov/localcontacts or where you can spread out your records and talk with

Publication 972 (2009) Page 15
an IRS representative face-to-face. No appointment • Prior-year forms, instructions, and publications.

is necessary—just walk in. If you prefer, you can call • Tax Map: an electronic research tool and finding aid. your local Center and leave a message requesting

an appointment to resolve a tax account issue. A • Tax law frequently asked questions.

representative will call you back within 2 business • Tax Topics from the IRS telephone response sys- days to schedule an in-person appointment at your tem. convenience. If you have an ongoing, complex tax

account problem or a special need, such as a disa- • Internal Revenue Code—Title 26 of the U.S. Code.

bility, an appointment can be requested. All other • Fill-in, print, and save features for most tax forms. issues will be handled without an appointment. To

find the number of your local office, go to • Internal Revenue Bulletins.

www.irs.gov/localcontacts or look in the phone book • Toll-free and email technical support. under United States Government, Internal Revenue

Service. • Two releases during the year.

– The first release will ship the beginning of January

Mail. You can send your order for forms, instruc- 2010.

– The final release will ship the beginning of March tions, and publications to the address below. You 2010. should receive a response within 10 days after

your request is received. Purchase the DVD from National Technical Information

Service (NTIS) at www.irs.gov/cdorders for $30 (no han- Internal Revenue Service

1201 N. Mitsubishi Motorway dling fee) or call 1-877-233-6767 toll free to buy the DVD

Bloomington, IL 61705-6613 for $30 (plus a $6 handling fee).

DVD for tax products. You can order Publication

1796, IRS Tax Products DVD, and obtain:

• Current-year forms, instructions, and publications.

Page 16 Publication 972 (2009)
To help us develop a more useful index, please let us know if you have ideas for index entries.

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

A E Q

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

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

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

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

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

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

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

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

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

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

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

P

Publications (See Tax help)

Publication 972 (2009) Page 17
Tax Publications for Individual Taxpayers

General Guides

Your Rights as a Taxpayer

Your Federal Income Tax For

Individuals

Farmer’s Tax Guide

Tax Guide for Small Business (For

Individuals Who Use Schedule C or

C-EZ)

Tax Calendars for 2010

IRS Guide to Free Tax Services

Specialized Publications

Armed Forces’ Tax Guide

Travel, Entertainment, Gift, and Car

Expenses

Exemptions, Standard Deduction, and

Filing Information

Medical and Dental Expenses (Including

the Health Coverage Tax Credit)

Child and Dependent Care Expenses

Divorced or Separated Individuals

Tax Withholding and Estimated Tax

Foreign Tax Credit for Individuals

U.S. Government Civilian Employees

Stationed Abroad

Social Security and Other Information

for Members of the Clergy and

Religious Workers

U.S. Tax Guide for Aliens

Moving Expenses

Selling Your Home

Credit for the Elderly or the Disabled

Taxable and Nontaxable Income

Charitable Contributions

Residential Rental Property (Including

Rental of Vacation Homes)

Commonly Used Tax Forms

Miscellaneous Deductions

Tax Information for Homeowners

Reporting Tip Income

Installment Sales

Partnerships

Sales and Other Dispositions of Assets

Casualties, Disasters, and Thefts

Investment Income and Expenses

(Including Capital Gains and Losses)

Basis of Assets

Recordkeeping for Individuals

Tax Guide for Seniors

Community Property

Examination of Returns, Appeal Rights,

and Claims for Refund

Survivors, Executors, and

Administrators

Determining the Value of Donated

Property

Mutual Fund Distributions

Tax Guide for Individuals With Income

From U.S. Possessions

Pension and Annuity Income

Casualty, Disaster, and Theft Loss

Workbook (Personal-Use Property)

Business Use of Your Home (Including

Use by Daycare Providers)

Individual Retirement Arrangements

(IRAs)

Tax Highlights for U.S. Citizens and

Residents Going Abroad

The IRS Collection Process

Earned Income Credit (EIC)

Tax Guide to U.S. Civil Service

Retirement Benefits

Tax Highlights for Persons with

Disabilities

Bankruptcy Tax Guide

Social Security and Equivalent

Railroad Retirement Benefits

How Do I Adjust My Tax Withholding?

Passive Activity and At-Risk Rules

Household Employer’s Tax Guide For

Wages Paid in 2010

Tax Rules for Children and

Dependents

Home Mortgage Interest Deduction

How To Depreciate Property

Practice Before the IRS and

Power of Attorney

Introduction to Estate and Gift Taxes

The IRS Will Figure Your Tax

Per Diem Rates (For Travel Within the

Continental United States)

Reporting Cash Payments of Over

$10,000 (Received in a Trade or

Business)

Taxpayer Advocate Service – Your

Voice at the IRS

Derechos del Contribuyente

El Impuesto Federal sobre los Ingresos

Para Personas Fisicas

Crédito por Ingreso del Trabajo

English-Spanish Glossary of Words

and Phrases Used in Publications

Issued by the Internal Revenue

Service

U.S. Tax Treaties

Spanish Language Publications

910

509

334

225

17

1

3

463

501

502

503

504

505

514

516

517

519

521

523

524

525

526

527

529

530

531

537

544

547

550

551

552

554

541

555

556

559

561

564

570

575

584

587

590

593

594

596

721

901

907

908

915

919

925

926

929

946

936

950

1542

967

1544

1546

596SP

1SP

850

17SP

594SP El Proceso de Cobro del IRS

947

Informe de Pagos en Efectivo en

Exceso de $10,000 (Recibidos en

una Ocupación o Negocio)

1544SP

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

U.S. Individual Income Tax Return

Itemized Deductions

Profit or Loss From Business

Net Profit From Business

Capital Gains and Losses

Supplemental Income and Loss

Earned Income Credit

Profit or Loss From Farming

Credit for the Elderly or the Disabled

Income Tax Return for Single and 

Joint Filers With No Dependents

Self-Employment Tax

U.S. Individual Income Tax Return

Estimated Tax for Individuals

Amended U.S. Individual Income Tax Return

Unreimbursed Employee Business

Expenses

Underpayment of Estimated Tax by

Individuals, Estates, and Trusts

Power of Attorney and Declaration of

Representative

Child and Dependent Care Expenses

Moving Expenses

Depreciation and Amortization

Application for Automatic Extension of Time

To File U.S. Individual Income Tax Return

Investment Interest Expense Deduction

Additional Taxes on Qualified Plans (Including

IRAs) and Other Tax-Favored Accounts

Alternative Minimum Tax—Individuals

Noncash Charitable Contributions

Change of Address

Expenses for Business Use of Your Home

Nondeductible IRAs

Passive Activity Loss Limitations

1040

Sch A

Sch C

Sch C-EZ

Sch D

Sch E

Sch EIC

Sch F

Sch H Household Employment Taxes 

Sch R

Sch SE

1040EZ

1040A

1040-ES

1040X

2106 Employee Business Expenses

2106-EZ

2210

2441

2848

3903

4562

4868

4952

5329

6251

8283

8582

8606

8822

8829

Form Number and Title

Sch J Income Averaging for Farmers and Fishermen

8812 Additional Child Tax Credit

Education Credits (American Opportunity,

Hope, and Lifetime Learning Credits)

8863

Form Number and Title

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

by computer, phone, and mail.

970 Tax Benefits for Education

971 Innocent Spouse Relief

Sch D-1 Continuation Sheet for Schedule D

972 Child Tax Credit

Tax Guide for U.S. Citizens and

Resident Aliens Abroad

54

Net Operating Losses (NOLs) for

Individuals, Estates, and Trusts

536

Tax-Sheltered Annuity Plans (403(b)

Plans) For Employees of Public

Schools and Certain Tax-Exempt

Organizations

571

Health Savings Accounts and Other

Tax-Favored Health Plans

969

9465 Installment Agreement Request

535 Business Expenses

Sch B Interest and Ordinary Dividends

Sch L Standard Deduction for Certain Filers

Sch M Making Work Pay and Government Retiree Credits

547SP Hechos Fortuitos Desastres y Robos

Page 18 Publication 972 (2009)