Department of the Treasury Reminder Internal Revenue Service

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Publication 972 Missing and Exploited Children. Photographs of missing

Cat. No. 26584R — OMB No. 1545–0074 children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help

bring these children home by looking at the photographs Child Tax and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Credit

Introduction

For use in preparing The purpose of this publication is:

2004 Returns 1. To figure the child tax credit you claim on Form 1040,

line 51, or Form 1040A, line 33, and

2. To figure the amount of taxable 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, 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 or Form

1040A 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 Filers – Taxable Earned Income Worksheet.

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

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 or Form 1040A

instructions to figure your credit.

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

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

1. Are you excluding income from Puerto Rico or are

you filing any of the following forms?

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

income)

Get forms and other information b. Form 4563 (exclusion of income for residents of faster and easier by: American Samoa)

Internet • www.irs.gov 2. Is the amount on Form 1040, line 37, or Form 1040A,

FAX • 703–368–9694 (from your fax machine) line 22, more than the amount shown next for your

filing status?
a. Married filing jointly – $110,000 1. Claimed as your dependent on line 6c of Form 1040 b. Single, head of household, or qualifying widow(er) or Form 1040A.

– $75,000 2. Under age 17 at the end of 2004. c. Married filing separately – $55,000 3. Your:

3. Are you claiming any of the following credits? a. Son, daughter, adopted child, stepchild, or a descendant of any of them (for example, your a. Adoption credit, Form 8839 grandchild); b. Mortgage interest credit, Form 8396 b. Brother, sister, stepbrother, stepsister, or a de- c. District of Columbia first-time homebuyer credit, scendant of any of them (for example, your niece Form 8859 or nephew), whom you cared for as you would

your own child;

c. Foster child (any child placed with you by an au- Comments and suggestions. We welcome your comments about this publication and your suggestions for thorized placement agency whom you cared for

as you would your own child). future editions.

You can write to us at the following address: 4. A U.S. citizen or resident alien.

Internal Revenue Service The above requirements are not the same as the Individual Forms and Publications Branch requirements to be a qualifying child for the SE:W:CAR:MP:T:I earned income credit. CAUTION

!

1111 Constitution Ave. NW

Washington, DC 20224

Adopted child. An adopted child is always treated as

your own child. An adopted child includes a child placed We respond to many letters by telephone. Therefore, it with you by an authorized placement agency for legal would be helpful if you would include your daytime phone adoption even if the adoption is not final. An authorized number, including the area code, in your correspondence. placement agency includes any person or court authorized

You can email us at *taxforms@irs.gov. (The asterisk by state law to place children for legal adoption.

must be included in the address.) Please put “Publications

Comment” on the subject line. Although we cannot re- Limits on the Credit spond individually to each email, we do appreciate your

feedback and will consider your comments as we revise You must reduce your child tax credit if either (1) or (2) our tax products. applies.

Tax questions. If you have a tax question, visit

www.irs.gov 1. The amount on Form 1040, line 45, or Form 1040A, or call 1-800-829-1040. We cannot answer

line 28, is less than the credit. If this amount is zero, tax questions at either of the addresses listed above. you cannot take this credit because there is no tax to Ordering forms and publications. Visit www.irs.gov/ reduce. But you may be able to take the additional formspubs to download forms and publications, call child tax credit. See Additional Child Tax Credit, 1-800-829-3676, or write to one of the three addresses later.

shown under How To Get Tax Help in the back of this

2. Your modified adjusted gross income (AGI) is above publication. the amount shown below for your filing status.

a. Married filing jointly – $110,000. Child Tax Credit b. Single, head of household, or qualifying widow(er)

– $75,000. This credit is for people who have a qualifying child as

defined on this page. It is in addition to the credit for child c. Married filing separately – $55,000.

and dependent care expenses (on Form 1040, line 47, or

Form 1040A, line 29) and the earned income credit (on

Form 1040, line 65a, or Form 1040A, line 41a). Modified AGI. For purposes of the child tax credit, your

The maximum amount you can claim for the credit is modified AGI is your AGI plus the following amounts that

$1,000 for each qualifying child. may apply to you.

• Any amount excluded from income because of the Qualifying Child exclusion of income from Puerto Rico.

A qualifying child for purposes of the child tax credit must • Any amount on line 43 or line 48 of Form 2555,

be all of the following. Foreign Earned Income.

Page 2
• Any amount on line 18 of Form 2555-EZ, Foreign

Earned Income Exclusion. Additional Child Tax Credit • Any amount on line 15 of Form 4563, Exclusion of This credit is for certain individuals who get less than the Income for Bona Fide Residents of American Sa- full amount of the child tax credit. The additional child tax moa. credit may give you a refund even if you do not owe any

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

the same as your AGI. How to claim the additional child tax credit. To claim

the additional child tax credit, follow the steps below. AGI. Your AGI is the amount on Form 1040, line 37, or

Form 1040A, line 22. 1. Make sure you figured the amount, if any, of your

child tax credit.

Claiming the Credit 2. If you answered “Yes” on line 4 or line 5 of the Child

To claim the child tax credit, you must file Form 1040 or Tax Credit Worksheet in the Form 1040 or Form

1040A instructions (or on line 13 of the Child Tax Form 1040A. You cannot claim the child tax credit on Form

Credit Worksheet in this publication), use Form 8812 1040-EZ. You must provide the name and identification to see if you can take the additional child tax credit. number (usually a social security number) on your tax

return for each qualifying child. 3. If you have an additional child tax credit on line 13 of

Form 8812, carry it to Form 1040, line 67 or Form

1040A, line 42.

Taxable Earned Income

You will need to figure your taxable earned income using

one of the worksheets in this publication if you are completing the Line 11 Worksheet (page 6) or Form 8812. Form

1040 filers, use the worksheet on page 8 to figure your

taxable earned income. Form 1040A filers, use the worksheet on page 9.

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 37, or

Form 1040A, line 22.

1040 Filers. Enter the total of any—

● Exclusion of income from Puerto Rico, and

● Amounts from Form 2555, lines 43 and 48;

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,

or Form 1040A, line 33. You also cannot take the additional child

tax credit on Form 1040, line 67, or Form 1040A, line 42.

Complete the rest of your Form 1040 or 1040A.

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

Go to Part 2 on the next page.

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

3

8

1040A Filers. Enter -0-. 

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

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

● Married filing jointly - $110,000

● Single, head of household, or

qualifying widow(er) - $75,000

● Married filing separately - $55,000

5



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

Yes. Subtract line 5 from line 4.

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

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

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

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

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

6

7

Part 1

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2004 and meet the other

requirements listed on page 2. CAUTION

Page 4
Child Tax Credit Worksheet—Continued from page 4 Keep for Your Records

9.

10.

9

10

Enter the amount from Form 1040, line 45, or Form 1040A, line 28.

Add the amounts from—

11. Are you claiming any of the following credits?

● Adoption credit, Form 8839

● Mortgage interest credit, Form 8396

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

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?

Yes. Enter the amount from line 12.

See the below. TIP

No. Enter the amount from line 8.

This is your

child tax credit.

Enter this amount on

Form 1040, line 51, or

Form 1040A, line 33.

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

Form 1040, line 67, or Form 1040A, line 42, only if you answered

“Yes” on line 13.

● First, complete your Form 1040 through line 66, or

Form 1040A through line 41a.

● 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

Line 46

Line 47

Line 48

Line 49

Line 50

Line 29

Line 30

Line 31

Line 32

Enter the total.

+

Line 46

Line 47

Line 48

Line 49

Line 50

+

+

+

TIP

Page 5
Line 11 Worksheet Keep for Your Records

 Complete the Taxable 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 30 and 58, and

● Uncollected social security and Medicare or

tier 1 RRTA taxes shown in box 12 of your

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

7

1040A filers. Enter -0-. 

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

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

Form 1040, lines 65a and 66.

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 43.

● 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 taxable 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 $10,750?

Yes. Subtract $10,750 from the amount on line 2.

Enter the result.

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

Is the amount on line 1 of the Child Tax Credit Worksheet on page 4 $3,000 or

more?

No. If line 4 above is zero, stop. 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. If line 4 above is more than zero, leave lines 6 through 9 blank, enter

-0- on line 10, and go to line 11 on the next page.

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 on the next page.

Otherwise, see 1040 filers and 1040A filers on page 7 and then go to line 6.

6.

10. Subtract line 9 from line 8. If the result is zero or less, enter -0-.

Go to line 11 on the next page. 10

CAUTION

Page 6
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

● Form 8396, line 11, and

● Form 8859, line 11.

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.”

If you were an employee representative, 50% of the total Tier 1 tax

and Tier 1 Medicare tax you paid for 2004.

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.

Use the amount from line 12 above when you are asked to enter the amount

from Form 1040, line 51, or Form 1040A, line 33.

● Adoption credit, Form 8839

● Mortgage interest credit, Form 8396

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

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 58, 65a, and 66 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 2004 and total wages of over $87,900, figure any

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

Form 1040A, line 43.

Page 7
1040 Filers - Taxable Earned Income Worksheet

Before you begin:

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

4a of Form 8812, Additional Child Tax Credit.

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

1. a. Enter the amount from Form 1040, line 7 .............................................. 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 14, 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 K1.* Reduce this

amount by any unreimbursed nonfarm partnership expenses you deducted on Schedule E. Do not

include any statutory employee income or any other amounts exempt from self-employment tax. Options

and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or

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

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

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

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

exempt from self-employment tax ........................................ 2c.

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

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

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

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

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

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

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

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

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

dotted line next to line 7 of Form 1040) .................................... 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). 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 41, 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 42, 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 30 .................................... 6.

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

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

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

worksheet.

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

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

line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your

return.

Page 8
1040A Filers - Taxable Earned Income Worksheet

Before you begin:

 Use this worksheet only if you were sent here from the Line 11 Worksheet on page 6 of this publication.  Disregard community property laws when figuring the amounts to enter on this worksheet.

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

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

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

W-2, box 14, 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.

Page 9
10. Steve and Gretchen did not have any of the credits

Detailed Example on lines 46, 47, 48, 49, or 50 of Form 1040, so they

enter -0- in the box for line 10.

Steve and Gretchen Leaf have four children who are all 11. They check the “No” box on line 11 because they are qualifying children for the child tax credit. Steve and not claiming any of the credits shown on line 11. Gretchen’s adjusted gross income (AGI) (Form 1040, line They enter -0- in the box for line 11. 37) is $112,000. This amount represents Steve’s salary

and is considered taxable earned income. They will file a 12. They subtract the amount on line 11 ($0) from the

joint return. Assume that their tax (Form 1040, line 45) is amount on line 9 ($2,000) and enter the result

$2,000. ($2,000) in the box for line 12.

Steve and Gretchen have the 2004 Form 1040 tax 13. They check the “Yes” box in line 13 since the amount package and instructions. They want to see if they qualify on line 8 ($3,900) is more than the amount on line 12 for the child tax credit, so they follow the steps for line 51 in ($2,000). They enter the amount from line 12 the instructions. ($2,000) in the box for line 13. Their child tax credit is

Step 1. In Step 1 of those instructions Steve and Gretchen $2,000. They enter $2,000 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 in 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 their AGI is line 66 and use Form 8812 to see if they can claim the more than $110,000. When they read Publication 972, additional child tax credit. 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 here) to find out Credit Worksheet ($3,900) on line 1.

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 ($2,000) from line 51 of their Form 1040.

children (4), multiply 4 by $1,000, and enter the re- 3. Steve and Gretchen subtract the amount on line 2 sult ($4,000) in the box for line 1. ($2,000) from the amount on line 1 ($3,900) and

2. They enter their AGI ($112,000) in the box for line 2. enter the result ($1,900) on line 3.

3. They enter -0- in the box for line 3 since they did not 4. Before completing line 4, they read the instructions

exclude any income from Puerto Rico or any income on the back of the form and answer “No” to each of

on Form 2555, Form 2555-EZ, or Form 4563. the four questions. They enter the amount from line 7

of their Form 1040 ($112,000) on line 4a. 4. They add $112,000 and $0 and enter the result

($112,000) in the box for line 4. 5. Since the amount on line 4a ($112,000) is more than

$10,750, they check the “Yes” box and subtract 5. They enter $110,000 in the box for line 5 since they $10,750 from the amount on line 4a ($112,000) and will file a joint return. enter the result ($101,250) on line 5.

6. They check the “Yes” box in line 6 since the amount 6. They multiply the amount on line 5 ($101,250) by on line 4 ($112,000) is more than the amount on line 15% (.15) and enter the result ($15,188) on line 6. 5 ($110,000). They subtract line 5 ($110,000) from Next, they are asked if they have three or more line 4 ($112,000) and enter the result ($2,000) in the qualifying children. Steve and Gretchen check the box for line 6. “Yes” box. Since line 6 ($15,188) is more than line 3

7. They multiply the amount on line 6 ($2,000) by 5% ($1,900), they skip Part II and enter the amount from

(.05) and enter the result ($100) in the box for line 7. line 3 ($1,900) on line 13. This $1,900 is their additional child tax credit. They also enter this amount on 8. They check the “Yes” box in line 8 since the amount line 67 of their Form 1040. on line 1 ($4,000) is more than the amount on line 7

($100). They subtract line 7 ($100) from line 1 Steve and Gretchen will get a child tax credit of $2,000 and

($4,000) and enter the result ($3,900) in the box for an additional child tax credit of $1,900 for the year.

line 8.

9. They enter the amount from line 45 of their Form

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

Page 10
4 4,000

112,000

0

110,000

2,000

100

3,900

112,000





Child Tax Credit Worksheet Leafs’ filled-in 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 37, or

Form 1040A, line 22.

1040 Filers. Enter the total of any—

● Exclusion of income from Puerto Rico, and

● Amounts from Form 2555, lines 43 and 48;

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,

or Form 1040A, line 33. You also cannot take the additional child

tax credit on Form 1040, line 67, or Form 1040A, line 42.

Complete the rest of your Form 1040 or 1040A.

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

Go to Part 2 on the next page.

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

3

8

1040A Filers. Enter -0-. 

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

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

● Married filing jointly - $110,000

● Single, head of household, or

qualifying widow(er) - $75,000

● Married filing separately - $55,000

5



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

Yes. Subtract line 5 from line 4.

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

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

increase it to the next multiple of $1,000

(for example, increase $425 to $1,000,

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

6

7

Part 1

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2004 and meet the other

TIP requirements listed on page 2.

Page 11
2,000

0

2,000

2,000

Leafs’ filled-in worksheet continued

Child Tax Credit Worksheet—Continued from page 4 Keep for Your Records

9. Enter the amount from Form 1040, line 45, or Form 1040A, line 28. 9

11. Are you claiming any of the following credits?

● Adoption credit, Form 8839

● Mortgage interest credit, Form 8396

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

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?

Yes. Enter the amount from line 12.

See the below. TIP

No. Enter the amount from line 8.

This is your

child tax credit.

Enter this amount on

Form 1040, line 51, or

Form 1040A, line 33.

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

Form 1040, line 67, or Form 1040A, line 42, only if you answered

“Yes” on line 13.

● First, complete your Form 1040 through line 66, or

Form 1040A through line 41a.

● 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





10.

10

Add the amounts from—

Form 1040 or Form 1040A

Line 46

Line 47

Line 48

Line 49

Line 50

Line 29

Line 30

Line 31

Line 32

Enter the total.

+

Line 46

Line 47

Line 48

Line 49

Line 50

+

+

+

0

Page 12
Steve and Gretchen Leaf 678 00 4444

3,900

2,000

1,900

112,000

101,250

15,188

1,900





OMB No. 1545-1620

Additional Child Tax Credit Form 8812

Complete and attach to Form 1040 or Form 1040A. Department of the Treasury

Internal Revenue Service

Attachment

Sequence No. 47

Name(s) shown on return Your social security number

For Paperwork Reduction Act Notice, see back of form. Cat. No. 10644E Form 8812 (2004)

3

2

4a

6

Enter the total of the 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 the instructions on back

Add lines 7 and 8

1

Enter the total of the amounts from Form 1040, lines

30 and 58, plus any uncollected social security and

Medicare or tier 1 RRTA taxes included on line 62.

Enter -0-.

Enter the total of the amounts from Form 1040, lines

65a and 66.

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 43

(see the instructions on back).

Enter the amount from line 1 of your Child Tax Credit Worksheet on page 38 of the Form 1040 instructions

or page 37 of the Form 1040A instructions. If you used Pub. 972, enter the amount from line 8 of the

worksheet on page 4 of the publication

Enter the amount from Form 1040, line 51, or Form 1040A, line 33

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

8

9



6

1040A filers:

1040 filers:

1040 filers:

1040A filers:

1

2

13

1040 .

1040A . . . . . . . . . Enter this amount on

Form 1040, line 67, or

Form 1040A, line 42.





8812

1040

1040A

. . . . . . . . . .

3

Enter your total earned income. See the instructions on back

5 Is the amount on line 4a more than $10,750?

No.

Yes. Subtract $10,750 from the amount on line 4a. Enter the result

Leave line 5 blank and enter -0- on line 6.

4a

5

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

7

Next. Do you have three or more qualifying children?

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

smaller of line 3 or line 6 on line 13.

Yes.

7

8

9

10

10

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

12 Enter the larger of line 6 or line 11 here 12

Next, enter the smaller of line 3 or line 12 on line 13.

13 This is your additional child tax credit

Part III

Part I

Part II

All Filers

Certain Filers Who Have Three or More Qualifying Children

Your Additional Child Tax Credit

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

line 13. Otherwise, go to line 7.

(99)

2004

b Nontaxable combat pay included on line 4a 4b

Page 13
The time needed to complete and file the worksheets in

this publication will vary depending on individual circum- Paperwork Reduction Act Notice. We ask for the infor- stances. The estimated average time is: mation on the worksheets in this publication to carry out

the Internal Revenue laws of the United States. You are Recordkeeping . . . . . . . . . . . . . . . . . . . 12 min.

required to give us the information if requested. We need it

to ensure that you are complying with these laws and to Learning about the law or the

allow us to figure and collect the right amount of tax. worksheets . . . . . . . . . . . . . . . . . . . . . . 8 min.

You are not required to provide the information requested on a form (or worksheet in this publication) that is Preparing the worksheets . . . . . . . . . . 1 hr., 14 min.

subject to the Paperwork Reduction Act unless the form (or If you have comments concerning the accuracy of these publication) displays a valid OMB control number. Books time estimates or suggestions for making these work- or records relating to a form, its instructions, or this publica- sheets simpler, we would be happy to hear from you. See tion must be retained as long as their contents may be- Comments and suggestions, earlier. come material in the administration of any Internal

Revenue law. Generally, tax returns and return information

are confidential, as required by section 6103.

Page 14
• Figure your withholding allowances using our Form

How To Get Tax Help W-4 calculator.

• Sign up to receive local and national tax news by You can get help with unresolved tax issues, order free email. publications and forms, ask tax questions, and get more

information from the IRS in several ways. By selecting the • Get information on starting and operating a small

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access to tax help.

Contacting your Taxpayer Advocate. If you have at- Fax. You can get over 100 of the most requested tempted to deal with an IRS problem unsuccessfully, you forms and instructions 24 hours a day, 7 days a should contact your Taxpayer Advocate. week, by fax. Just call 703-368-9694 from the The Taxpayer Advocate independently represents your telephone connected to your fax machine. When you call, interests and concerns within the IRS by protecting your you will hear instructions on how to use the service. The rights and resolving problems that have not been fixed items you request will be faxed to you. through normal channels. While Taxpayer Advocates can- For help with transmission problems, call not change the tax law or make a technical tax decision, 703-487-4608. they can clear up problems that resulted from previous Long-distance charges may apply. contacts and ensure that your case is given a complete

and impartial review. Phone. Many services are available by phone. To contact your Taxpayer Advocate:

• Call the Taxpayer Advocate toll free at

1-877-777-4778. • Ordering forms, instructions, and publications. Call

• Call, write, or fax the Taxpayer Advocate office in 1-800-829-3676 to order current-year forms, instrucyour area. tions, and publications and prior-year forms and instructions. You should receive your order within 10 • Call 1-800-829-4059 if you are a TTY/TDD user. days.

• Visit www.irs.gov/advocate. • Asking tax questions. Call the IRS with your tax

questions at 1-800-829-1040. For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS—How To Get Help • Solving problems. You can get face-to-face help

With Unresolved Tax Problems. solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain

Free tax services. To find out what services are avail- IRS letters, request adjustments to your account, or

able, get Publication 910, IRS Guide to Free Tax Services. help you set up a payment plan. Call your local

It contains a list of free tax publications and an index of tax Taxpayer Assistance Center for an appointment. To

topics. It also describes other free tax information services, find the number, go to www.irs.gov/localcontacts or

including tax education and assistance programs and a list look in the phone book under United States Governof TeleTax topics. ment, Internal Revenue Service.

Internet. You can access the IRS website 24 • TTY/TDD equipment. If you have access to TTY/

hours a day, 7 days a week, at www.irs.gov to: TDD equipment, call 1-800-829-4059 to ask tax

questions or to order forms and publications.

• E-file your return. Find out about commercial tax • TeleTax topics. Call 1-800-829-4477 and press 2 to

preparation and e-file services available free to eligi- listen to pre-recorded messages covering various

ble taxpayers. tax topics.

• Check the status of your 2004 refund. Click on • Refund information. If you would like to check the

Where’s My Refund. Be sure to wait at least 6 weeks status of your 2004 refund, call 1-800-829-4477 and

from the date you filed your return (3 weeks if you press 1 for automated refund information or call

filed electronically). Have your 2004 tax return avail- 1-800-829-1954. Be sure to wait at least 6 weeks

able because you will need to know your filing status from the date you filed your return (3 weeks if you

and the exact whole dollar amount of your refund. filed electronically). Have your 2004 tax return available because you will need to know your filing status • Download forms, instructions, and publications. and the exact whole dollar amount of your refund.

• Order IRS products online.

• Research your tax questions online. Evaluating the quality of our telephone services. To

ensure that IRS representatives give accurate, courteous, • Search publications online by topic or keyword. and professional answers, we use several methods to

• View Internal Revenue Bulletins (IRBs) published in evaluate the quality of our telephone services. One method

the last few years. is for a second IRS representative to sometimes listen in

Page 15
on or record telephone calls. Another is to ask some callers P.O. Box 8903

to complete a short survey at the end of the call. Bloomington, IL 61702-8903

• Eastern part of U.S. and foreign addresses: Walk-in. Many products and services are avail- Eastern Area Distribution Center

able on a walk-in basis. P.O. Box 85074

Richmond, VA 23261-5074

• Products. You can walk in to many post offices,

libraries, and IRS offices to pick up certain forms, CD-ROM for tax products. You can order Publiinstructions, and publications. Some IRS offices, li- cation 1796, IRS Federal Tax Products CD-ROM,

braries, grocery stores, copy centers, city and county and obtain:

government offices, credit unions, and office supply • Current-year forms, instructions, and publications. stores have a collection of products available to print

from a CD-ROM or photocopy from reproducible • Prior-year forms and instructions.

proofs. Also, some IRS offices and libraries have the • Frequently requested tax forms that may be filled in Internal Revenue Code, regulations, Internal Reve- electronically, printed out for submission, or saved nue Bulletins, and Cumulative Bulletins available for for recordkeeping. research purposes.

• Internal Revenue Bulletins. • Services. You can walk in to your local Taxpayer

Assistance Center every business day to ask tax Buy the CD-ROM from National Technical Information questions or get help with a tax problem. An em- Service (NTIS) at www.irs.gov/cdorders for $22 (no han- ployee can explain IRS letters, request adjustments dling fee) or call 1-877-233-6767 toll free to buy the to your account, or help you set up a payment plan. CD-ROM for $22 (plus a $5 handling fee). The first release You can set up an appointment by calling your local is available in early January and the final release is avail- Center and, at the prompt, leaving a message re- able in late February. questing Everyday Tax Solutions help. A representative will call you back within 2 business days to CD-ROM for small businesses. Publication

schedule an in-person appointment at your conve- 3207, The Small Business Resource Guide,

nience. To find the number, go to CD-ROM 2004, is a must for every small busi- www.irs.gov/localcontacts or look in the phone book ness owner or any taxpayer about to start a business. This under United States Government, Internal Revenue handy, interactive CD contains all the business tax forms, Service. instructions, and publications needed to successfully manage a business. In addition, the CD provides other helpful

Mail. You can send your order for forms, instruc- information, such as how to prepare a business plan,

tions, and publications to the Distribution Center finding financing for your business, and much more. The

nearest to you and receive a response within 10 design of the CD makes finding information easy and quick

business days after your request is received. Use the and incorporates file formats and browsers that can be run

address that applies to your part of the country. on virtually any desktop or laptop computer.

It is available in early April. You can get a free copy by • Western part of U.S.: calling 1-800-829-3676 or by visiting www.irs.gov/ Western Area Distribution Center smallbiz. Rancho Cordova, CA 95743-0001

• Central part of U.S.:

Central Area Distribution Center

Page 16