Department of the Treasury

Internal Revenue Service What’s New

Future developments. The IRS has created a page on

Publication 972 IRS.gov for information about Publication 972, at www.irs.

Cat. No. 26584R — OMB No. 1545-0074 gov/pub972. Information about any future developments

affecting Publication 972 (such as legislation enacted after

we release it) will be posted on that page. Child Tax

Reminder Credit

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for For use in preparing Missing and Exploited Children. Photographs of missing

children selected by the Center may appear in this publica- 2011 Returns tion 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

48; and

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

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

This publication is intended primarily for individuals sent

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

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

publication to figure your credit. However, most individuals

can use the simpler worksheet in their tax form instructions.

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

child tax credit.

If you were sent here from your Form 1040, Form

1040A, or Form 1040NR instructions. Complete the

Child Tax Credit Worksheet, later in this publication.

If you were sent here from your Form 8812 instructions. Complete the 1040 and 1040NR Filers - Earned

Income Worksheet, later in this publication.

If you have not read your Form 1040, Form 1040A, or

Form 1040NR instructions. Read the explanation of who

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

required to use this publication to figure your child tax

credit, you can use the simpler worksheet in the Form

1040, Form 1040A, or Form 1040NR instructions to figure Get forms and other information your credit. faster and easier by:

Who must use this publication. If you answer “Yes” to Internet IRS.gov either of the following questions, you must use this publication to figure your child tax credit.

Dec 05, 2011
1. Are you excluding income from Puerto Rico or are income credit (on Form 1040, line 64a; or Form 1040A, line

you filing any of the following forms? 38a).

The maximum amount you can claim for the credit is

a. Form 2555 or 2555-EZ (relating to foreign earned $1,000 for each qualifying child. income).

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

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

2. Are you claiming any of the following credits? child who:

a. Mortgage interest credit, Form 8396. 1. Is your son, daughter, stepchild, foster child, brother,

sister, stepbrother, stepsister, or a descendant of any b. Residential energy efficient property credit, Form of them (for example, your grandchild, niece, or 5695, Part II. nephew),

c. District of Columbia first-time homebuyer credit, 2. Was under age 17 at the end of 2011, Form 8859.

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

2011,

Comments and suggestions. We welcome your comments about this publication and your suggestions for 4. Lived with you for more than half of 2011 (see Exceptions to time lived with you below), future editions.

You can write to us at the following address: 5. Is claimed as a dependent on your return,

Internal Revenue Service 6. Does not file a joint return for the year (or files it only

Individual Forms and Publications Branch as a claim for refund), and

SE:W:CAR:MP:T:I 7. Was a U.S. citizen, a U.S. national, or a U.S. resi- 1111 Constitution Ave. NW, IR-6526

Washington, DC 20224 dent alien. For more information, see Publication

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

adopted, see Adopted child below.

We respond to many letters by telephone. Therefore, it

would be helpful if you would include your daytime phone For each qualifying child, you must either check the box

number, including the area code, in your correspondence. on Form 1040 or Form 1040A, line 6c, column (4); or Form

1040NR, line 7c, column (4). You can email us at taxforms@irs.gov. Please put “Publications Comment” on the subject line. You can also send Example. Your 10-year-old nephew lives in Mexico and us comments from www.irs.gov/formspubs/. Select “Comment on Tax Forms and Publications” under “Information qualifies as your dependent. Because he is not a U.S.

citizen, U.S. national, or U.S. resident alien, he is not a about.”

qualifying child for the child tax credit. Although we cannot respond individually to each comment received, we do appreciate your feedback and will Adopted child. An adopted child is always treated as consider your comments as we revise our tax products. your own child. An adopted child includes a child lawfully

Ordering forms and publications. Visit www.irs.gov/ placed with you for legal adoption.

formspubs/ to download forms and publications, call If you are a U.S. citizen or U.S. national and your 1-800-829-3676, or write to the address below and receive adopted child lived with you all year as a member of your a response within 10 days after your request is received. household in 2011, that child meets condition (7) above to

be a qualifying child for the child tax credit. Internal Revenue Service

1201 N. Mitsubishi Motorway

Bloomington, IL 61705-6613 Exceptions to time lived with you. A child is considered

to have lived with you for all of 2011 if the child was born or

died in 2011 and your home was this child’s home for the Tax questions. If you have a tax question, check the entire time he or she was alive. Temporary absences by information available on IRS.gov or call 1-800-829-1040. you or the child for special circumstances, such as school, We cannot answer tax questions sent to either of the vacation, business, medical care, military service, or de- above addresses. tention in a juvenile facility, count as time the child lived

with you.

There are also exceptions for kidnapped children and Child Tax Credit children of divorced or separated parents. For details, see

the instructions for line 6c in either the Form 1040 or Form

This credit is for people who have a qualifying child as 1040A instructions.

defined later. It is in addition to the credit for child and

dependent care expenses (on Form 1040, line 48; Form Qualifying child of more than one person. A special

1040A, line 29; or Form 1040NR, line 46) and the earned rule applies if your qualifying child is the qualifying child of

Page 2 Publication 972 (2011)
more than one person. For details, see the instructions for credit on Form 1040EZ or Form 1040NR-EZ. You must

line 6c in either the Form 1040 or Form 1040A instructions. provide the name and identification number (usually a

social security number) on your tax return for each qualifyLimits on the Credit ing child.

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

applies. Earned Income

1. The amount on Form 1040, line 46; Form 1040A, line You will need to figure your earned income using one of the 28; or Form 1040NR, line 44, is less than the credit. worksheets that appear later in this publication if you are If this amount is zero, you cannot take this credit completing the Line 11 Worksheet, later, or Form 8812. because there is no tax to reduce. But you may be Form 1040 or Form 1040NR filers, use the 1040 and able to take the additional child tax credit. See Addi- 1040NR Filers - Earned Income Worksheet, later, to figure tional Child Tax Credit, later. your earned income. Form 1040A filers, use the 1040A

2. Your modified adjusted gross income (AGI) is above Filers - Earned Income Worksheet, later.

the amount shown below for your filing status. For this purpose, earned income includes only:

• Taxable earned income, and a. Married filing jointly – $110,000.

• Nontaxable combat pay. b. Single, head of household, or qualifying widow(er)

– $75,000.

c. Married filing separately – $55,000. Additional Child Tax Credit

Modified AGI. For purposes of the child tax credit, your This credit is for certain individuals who get less than the modified AGI is your AGI plus the following amounts that full amount of the child tax credit. The additional child tax may apply to you. credit may give you a refund even if you do not owe any

• Any amount excluded from income because of the tax.

exclusion of income from Puerto Rico. On the dotted How to claim the additional child tax credit. To claim line next to Form 1040, line 38, enter the amount the additional child tax credit, follow the steps below. excluded and identify it as “EPRI.” Also attach a

copy of any Form(s) 499R-2/W-2PR to your return. 1. Make sure you figured the amount, if any, of your

child tax credit. • Any amount on line 45 or line 50 of Form 2555,

Foreign Earned Income. 2. If you answered “Yes” on line 9 or line 10 of the Child

• Any amount on line 18 of Form 2555-EZ, Foreign Tax Credit Worksheet in the Form 1040, Form

1040A, or Form 1040NR instructions (or on line 13 of Earned Income Exclusion.

the Child Tax Credit Worksheet in this publication), • Any amount on line 15 of Form 4563, Exclusion of use Form 8812 to see if you can take the additional Income for Bona Fide Residents of American Sa- child tax credit.

moa.

3. If you have an additional child tax credit on line 13 of

If you do not have any of the above, your modified AGI is Form 8812, carry it to Form 1040, line 65; Form

1040A, line 39; or Form 1040NR, line 63. the same as your AGI.

AGI. Your AGI is the amount on Form 1040, line 38;

Form 1040A, line 22; or Form 1040NR, line 37.

Claiming the Credit

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

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

Publication 972 (2011) Page 3
Child Tax Credit Worksheet Keep for Your Records

No. STOP

1.

2.

3.

8.

7.

1

2

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

Enter the amount from Form 1040, line 38;

Form 1040A, line 22; or Form 1040NR, line 37.

1040 Filers. Enter the total of any—

● Exclusion of income from Puerto Rico, and

● Amounts from Form 2555, lines 45 and 50;

Form 2555-EZ, line 18; and

Form 4563, line 15.

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

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

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

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

line 39; or Form 1040NR, line 63. Complete the rest of your

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

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

Go to Part 2 on the next page.

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

3

8

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

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

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

● Married filing jointly - $110,000

● Single, head of household, or

qualifying widow(er) - $75,000

● Married filing separately - $55,000

5



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

Yes. Subtract line 5 from line 4.

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

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

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

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

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

6

7

Part 1

CAUTION

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

2011 and meet the other requirements listed earlier, under Qualifying Child.

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: 

● If you do not have a qualifying child, you cannot claim the child tax credit.

Page 4 Publication 972 (2011)
Child Tax Credit Worksheet-Continued Keep for Your Records

9.

10.

9

10

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

Form 1040NR, line 44.

Add the following amounts from:

11. Are you claiming any of the following credits?

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

11 

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

Part 2

1040

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

TIP 

Yes. Enter the amount from line 12.

See the below.

No. Enter the amount from line 8.

This is your

child tax credit.

Enter this amount on

Form 1040, line 51;

Form 1040A, line 33;

or Form 1040NR, line

48.

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

Form 1040, line 65; Form 1040A, line 39; or Form 1040NR,

line 63, only if you answered “Yes” on line 13.

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

complete line 69), Form 1040A through line 38a, or Form

1040NR through line 62 (also complete line 65).

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

13



Yes. Complete the Line 11 Worksheet, later, to 

figure the amount to enter here.

No. Enter the amount from line 10.

12

1040A

Form 1040 or Form 1040A or Form 1040NR

Line 47

Line 48

Line 49

Line 50

Line 29

Line 31

Line 32

Enter the total.

+

+

TIP

Line 45

Line 46

Line 47

1040NR

● Mortgage interest credit, Form 8396.

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

Form 5695, line 14

Form 8834, line 23

Form 8910, line 22

Form 8936, line 15

Schedule R, line 22

+

+

+

+

+

+

+

Publication 972 (2011) Page 5
Line 11 Worksheet Keep for Your Records

Complete the Earned Income Worksheet, later, that applies to you.

1.

5.

7.

1

6

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

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 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 38a, and

● Excess social security and tier 1 RRTA taxes 

withheld that you entered to the left of Form 

1040A, line 41.

● 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 earlier.



Before you begin:

2. 2 Enter your earned income from the Earned Income

Worksheet 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 $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 later and then go to line 6.

6.

CAUTION

1040NR filers. Enter the total of any—

● Amounts from Form 1040NR, lines 27 and 55, and

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

on line 59.

1040NR filers. Enter the amount from Form

1040NR, line 65.

● 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 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 (2011)
Line 11 Worksheet-Continued Keep for Your Records

12.

12

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

13. Enter the total of the amounts from—

● Form 5695, line 31, and 13 

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

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

Tier 1 tax withheld from your pay.

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

identified as “Tier 1 tax.”

15

14

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

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

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

Then, go to line 13.

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





Enter this amount on

line 11 of the Child

Tax Credit Worksheet.

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 38a of your return if it applies to you. If you, or your spouse if

filing jointly, had more than one employer for 2011 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 41.

● Mortgage interest credit, Form 8396.

● Form 8396, line 9, and

1040NR filers. Complete lines 55 and 65 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 2011.

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

● Form 8859, line 9.

Publication 972 (2011) 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 earlier in 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 1c 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 2 of the Line 11 Worksheet or line 4a of Form 8812, whichever applies ................... . 3.

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

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

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

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

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

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

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

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

as a pension or annuity. 4c.

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

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

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

b. Enter the portion, if any, of the amount from Form 2555, line 44 that you

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

deducted on Form 1040, line 27 or Form 1040NR, line 27; Schedule C;

Schedule C-EZ; or Schedule F. ............................. . 5b.

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

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

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

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

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

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

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

Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your return.

Page 8 Publication 972 (2011)
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 earlier in 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 .... . 4.

Publication 972 (2011) 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 2011 Form 1040 and its 13. They check the “Yes” box on line 13 because the instructions. They want to see if they qualify for the child amount on line 8 ($3,900) is more than the amount tax credit, so they follow the steps for line 51 in the on line 12 ($3,371). They enter the amount from line instructions. 12 ($3,371) on line 13. Their child tax credit is

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

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

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

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

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

Child Tax Credit Worksheet in that publication. 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 because 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 because 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 because the 6. Because the amount on line 4a ($97,000) is more

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

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

($97,000) and enter the result ($94,000) on line 5. from 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 because the Because line 6 ($14,100) is more than line 3 ($529), amount on line 1 ($4,000) is more than the amount they skip Part II and enter the amount from line 3 on line 7 ($100). They subtract line 7 ($100) from line ($529) on line 13. This $529 is their additional child 1 ($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 (2011)
4 4,000

97,000

15,000

110,000

2,000

100

3,900

112,000





Child Tax Credit Worksheet

No. STOP

Keep for Your Records

1.

2.

3.

8.

7.

1

2

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

Enter the amount from Form 1040, line 38;

Form 1040A, line 22; or Form 1040NR, line 37.

1040 Filers. Enter the total of any—

● Exclusion of income from Puerto Rico, and

● Amounts from Form 2555, lines 45 and 50;

Form 2555-EZ, line 18; and

Form 4563, line 15.

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

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

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

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

line 39; or Form 1040NR, line 63. Complete the rest of your

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

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

Go to Part 2 on the next page.

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

3

8

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

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

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

● Married filing jointly - $110,000

● Single, head of household, or

qualifying widow(er) - $75,000

● Married filing separately - $55,000

5



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

Yes. Subtract line 5 from line 4.

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

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

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

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

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

6

7

Part 1

CAUTION

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

2011 and meet the other requirements listed earlier, under Qualifying Child.

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

● If you do not have a qualifying child, you cannot claim the child tax credit.

Publication 972 (2011) Page 11
3,371

0

3,371

3,371 

0



Child Tax Credit Worksheet—Continued Keep for Your Records

9.

10.

9

10

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

Form 1040NR, line 44.

Add the following amounts from:

11. Are you claiming any of the following credits?

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

11 

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

Part 2

1040

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

TIP 

Yes. Enter the amount from line 12.

See the below.

No. Enter the amount from line 8.

This is your

child tax credit.

Enter this amount on

Form 1040, line 51;

Form 1040A, line 33;

or Form 1040NR, line

48.

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

Form 1040, line 65; Form 1040A, line 39; or Form 1040NR,

line 63, only if you answered “Yes” on line 13.

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

complete line 69), Form 1040A through line 38a, or Form

1040NR through line 62 (also complete line 65).

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

13



Yes. Complete the Line 11 Worksheet, later, to 

figure the amount to enter here.

No. Enter the amount from line 10.

12

1040A

Form 1040 or Form 1040A or Form 1040NR

Enter the total.

TIP

1040NR

● Mortgage interest credit, Form 8396.

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

Leafs’ filled-in worksheet continued

Line 47

Line 48

Line 49

Line 50

Line 29

Line 31

Line 32

+

+

Line 45

Line 46

Line 47

Form 5695, line 14

Form 8834, line 23

Form 8910, line 22

Form 8936, line 15

Schedule R, line 22

+

+

+

+

+

+

+

Page 12 Publication 972 (2011)
Leaf’s Filled-in Form 8812

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

2011

Attachment 

Sequence No. 47

Name(s) shown on return Your social security number 

Part I All Filers 

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

Instructions for Form 1040, line 51).

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

Instructions for Form 1040A, line 33).

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

Instructions for Form 1040NR, line 48).

If you used Pub. 972, enter the amount from line 8 of the Child Tax Credit Worksheet in the publication. } 1

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

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

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

b Nontaxable combat pay (see instructions on 

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

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

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

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

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

Next. Do you have three or more qualifying children? 

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

line 3 or line 6 on line 13. 

Yes. If line 6 is equal to or more than line 3, skip Part II and enter the amount from line 3 on line 13. 

Otherwise, go to line 7. 

Part II Certain Filers Who Have Three or More Qualifying Children 

7 Withheld social security and Medicare taxes from Form(s) W-2, boxes 4 and 6. 

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

worked for a railroad, see instructions on back . . . . . . . . . . 7 

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

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

“UT” and entered on line 60. 

1040A lers: Enter -0-. 

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

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

“UT” and entered on line 59. 

} 8 

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

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

64a and 69. 

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

38a, plus any excess social security and tier 1 RRTA 

taxes withheld that you entered to the left of line 41 

(see instructions on back). 

1040NR lers: Enter the amount from Form 1040NR, line 65. 

} 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 39, or 

Form 1040NR, line 63.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 10644E Form 8812 (2011)

Steve and Gretchen Leaf 678-00-4444

3,900

3,371

529

529

14,100

97,000

 94,000



Publication 972 (2011) Page 13
Paperwork Reduction Act Notice. We ask for the infor- • Check the status of your 2011 refund. Go to IRS.gov

mation on the worksheets in this publication to carry out and click on Where’s My Refund. Wait at least 72

the Internal Revenue laws of the United States. You are hours after the IRS acknowledges receipt of your

required to give us the information if requested. We need it e-filed return, or 3 to 4 weeks after mailing a paper

to ensure that you are complying with these laws and to return. If you filed Form 8379 with your return, wait

allow us to figure and collect the right amount of tax. 14 weeks (11 weeks if you filed electronically). Have

You are not required to provide the information re- your 2011 tax return available so you can provide

quested on a form (or worksheet in this publication) that is your social security number, your filing status, and

subject to the Paperwork Reduction Act unless the form (or the exact whole dollar amount of your refund.

publication) displays a valid OMB control number. Books • Download forms, including talking tax forms, instruc- or records relating to a form, its instructions, or this publica- tions, and publications. tion must be retained as long as their contents may become material in the administration of any Internal • Order IRS products online.

Revenue law. Generally, tax returns and return information • Research your tax questions online. are confidential, as required by section 6103.

The average time and expenses required to complete • Search publications online by topic or keyword.

these worksheets will vary depending on individual circum- • Use the online Internal Revenue Code, regulations, stances. For the estimated averages, see the instructions or other official guidance. for your income tax return. • View Internal Revenue Bulletins (IRBs) published in If you have suggestions for making these worksheets the last few years. simpler, we would be happy to hear from you. See Comments and suggestions, earlier. • Figure your withholding allowances using the withholding calculator online at www.irs.gov/individuals.

• Determine if Form 6251 must be filed by using our

Alternative Minimum Tax (AMT) Assistant available

online at www.irs.gov/individuals.

• Sign up to receive local and national tax news by

How To Get Tax Help email.

• Get information on starting and operating a small You can get help with unresolved tax issues, order free business. publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method

that is best for you, you will have quick and easy access to Phone. Many services are available by phone. tax help.

Free help with your return. Free help in preparing your

return is available nationwide from IRS-certified volun- • Ordering forms, instructions, and publications. Call teers. The Volunteer Income Tax Assistance (VITA) pro- 1-800-TAX-FORM (1-800-829-3676) to order cur- gram is designed to help low-moderate income taxpayers rent-year forms, instructions, and publications, and and the Tax Counseling for the Elderly (TCE) program is prior-year forms and instructions. You should receive designed to assist taxpayers age 60 and older with their your order within 10 days. tax returns. Most VITA and TCE sites offer free electronic

filing and all volunteers will let you know about credits and • Asking tax questions. Call the IRS with your tax

deductions you may be entitled to claim. To find the near- questions at 1-800-829-1040.

est VITA or TCE site, visit IRS.gov or call 1-800-906-9887 • Solving problems. You can get face-to-face help or 1-800-829-1040. solving tax problems every business day in IRS Tax- As part of the TCE program, AARP offers the Tax-Aide payer Assistance Centers. An employee can explain counseling program. To find the nearest AARP Tax-Aide IRS letters, request adjustments to your account, or site, call 1-888-227-7669 or visit AARP’s website at help you set up a payment plan. Call your local www.aarp.org/money/taxaide. Taxpayer Assistance Center for an appointment. To For more information on these programs, go to IRS.gov find the number, go to www.irs.gov/localcontacts or and enter keyword “VITA” in the upper right-hand corner. look in the phone book under United States GovernInternet. You can access the IRS website at ment, Internal Revenue Service.

IRS.gov 24 hours a day, 7 days a week to: • TTY/TDD equipment. If you have access to TTY/

TDD equipment, call 1-800-829-4059 to ask tax

questions or to order forms and publications. • E-file your return. Find out about commercial tax

preparation and e-file services available free to eligi- • TeleTax topics. Call 1-800-829-4477 to listen to

ble taxpayers. pre-recorded messages covering various tax topics.

Page 14 Publication 972 (2011)
• Refund information. You can check the status of convenience. If you have an ongoing, complex tax

your refund on the new IRS phone app. Download account problem or a special need, such as a disathe free IRS2Go app by visiting the iTunes app store bility, an appointment can be requested. All other

or the Android Marketplace. IRS2Go is a new way to issues will be handled without an appointment. To

provide you with information and tools. To check the find the number of your local office, go to 

status of your refund by phone, call 1-800-829-4477 www.irs.gov/localcontacts or look in the phone book

(automated refund information 24 hours a day, 7 under United States Government, Internal Revenue

days a week). Wait at least 72 hours after the IRS Service.

acknowledges receipt of your e-filed return, or 3 to 4

weeks after mailing a paper return. If you filed Form Mail. You can send your order for forms, instruc- 8379 with your return, wait 14 weeks (11 weeks if tions, and publications to the address below. You you filed electronically). Have your 2011 tax return should receive a response within 10 days after available so you can provide your social security your request is received. number, your filing status, and the exact whole dollar

amount of your refund. If you check the status of Internal Revenue Service

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

Taxpayer Advocate Service. The Taxpayer Advocate • Other refund information. To check the status of a

Service (TAS) is your voice at the IRS. Our job is to ensure prior-year refund or amended return refund, call that every taxpayer is treated fairly, and that you know and 1-800-829-1040.

understand your rights. We offer free help to guide you

Evaluating the quality of our telephone services. To through the often-confusing process of resolving tax

problems that you haven’t been able to solve on your own. ensure IRS representatives give accurate, courteous, and Remember, the worst thing you can do is nothing at all. professional answers, we use several methods to evaluate TAS can help if you can’t resolve your problem with the the quality of our telephone services. One method is for a IRS and: second IRS representative to listen in on or record random

telephone calls. Another is to ask some callers to complete • Your problem is causing financial difficulties for you, a short survey at the end of the call. your family, or your business.

Walk-in. Many products and services are avail- • You face (or your business is facing) an immediate

able on a walk-in basis. threat of adverse action.

• You have tried repeatedly to contact the IRS but no

• Products. You can walk in to many post offices, one has responded, or the IRS has not responded to

libraries, and IRS offices to pick up certain forms, you by the date promised.

instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county If you qualify for our help, we’ll do everything we can to

government offices, credit unions, and office supply get your problem resolved. You will be assigned to one

stores have a collection of products available to print advocate who will be with you at every turn. We have

from a CD or photocopy from reproducible proofs. offices in every state, the District of Columbia, and Puerto

Also, some IRS offices and libraries have the Inter- Rico. Although TAS is independent within the IRS, our

nal Revenue Code, regulations, Internal Revenue advocates know how to work with the IRS to get your

Bulletins, and Cumulative Bulletins available for re- problems resolved. And our services are always free.

search purposes. As a taxpayer, you have rights that the IRS must abide

by in its dealings with you. Our tax toolkit at www. • Services. You can walk in to your local Taxpayer TaxpayerAdvocate.irs.gov can help you understand these Assistance Center every business day for personal, rights. face-to-face tax help. An employee can explain IRS If you think TAS might be able to help you, call your local letters, request adjustments to your tax account, or advocate, whose number is in your phone book and on our help you set up a payment plan. If you need to website at www.irs.gov/advocate. You can also call our resolve a tax problem, have questions about how the toll-free number at 1-877-777-4778. tax law applies to your individual tax return, or you TAS also handles large-scale or systemic problems that are more comfortable talking with someone in per- affect many taxpayers. If you know of one of these broad son, visit your local Taxpayer Assistance Center issues, please report it to us through our Systemic Advo- where you can spread out your records and talk with cacy Management System at www.irs.gov/advocate. an IRS representative face-to-face. No appointment

is necessary—just walk in. If you prefer, you can call Low Income Taxpayer Clinics (LITCs). Low Income

your local Center and leave a message requesting Taxpayer Clinics (LITCs) are independent from the IRS.

an appointment to resolve a tax account issue. A Some clinics serve individuals whose income is below a

representative will call you back within 2 business certain level and who need to resolve a tax problem. These

days to schedule an in-person appointment at your clinics provide professional representation before the IRS

Publication 972 (2011) Page 15
or in court on audits, appeals, tax collection disputes, and • Prior-year forms, instructions, and publications.

other issues for free or for a small fee. Some clinics can • Tax Map: an electronic research tool and finding aid. provide information about taxpayer rights and responsibilities in many different languages for individuals who speak • Tax law frequently asked questions.

English as a second language. For more information and • Tax Topics from the IRS telephone response sys- to find a clinic near you, see the LITC page on www.irs.gov/ tem. advocate or IRS Publication 4134, Low Income Taxpayer

Clinic List. This publication is also available by calling • Internal Revenue Code—Title 26 of the U.S. Code.

1-800-829-3676 or at your local IRS office. • Links to other Internet based Tax Research materiFree tax services. Publication 910, IRS Guide to Free als.

Tax Services, is your guide to IRS services and resources. • Fill-in, print, and save features for most tax forms. Learn about free tax information from the IRS, including

publications, services, and education and assistance pro- • Internal Revenue Bulletins.

grams. The publication also has an index of over 100 • Toll-free and email technical support. TeleTax topics (recorded tax information) you can listen to

on the telephone. The majority of the information and • Two releases during the year.

services listed in this publication are available to you free – The first release will ship the beginning of January

of charge. If there is a fee associated with a resource or 2012.

service, it is listed in the publication. – The final release will ship the beginning of March

Accessible versions of IRS published products are 2012.

available on request in a variety of alternative formats for

people with disabilities. Purchase the DVD from National Technical Information

Service (NTIS) at www.irs.gov/cdorders for $30 (no han- DVD for tax products. You can order Publication dling fee) or call 1-877-233-6767 toll free to buy the DVD 1796, IRS Tax Products DVD, and obtain: for $30 (plus a $6 handling fee).

• Current-year forms, instructions, and publications.

To help us develop a more useful index, please let us know if you have ideas for index entries.

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

A E P

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

How to claim the additional child

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

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

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

C H Exceptions to time lived with

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

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

Limits on the Credit: D T AGI ............................. . 3

Detailed Example: Tax help ......................... . 14 Modified AGI .................... . 3

Completing Form 8812 ........ . 10 Taxpayer Advocate ............. . 15

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

Page 16 Publication 972 (2011)