Department of the Treasury

Internal Revenue Service

Publication 972

Cat. No. 26584R — OMB No. 1545-0074

Child Tax 

Credit

For use in preparing

2014 Returns

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Future Developments

For the latest information about developments related to 

Publication 972, such as legislation enacted after it was 

published, go to www.irs.gov/pub972.

Reminder

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 52; Form 1040A, line 35; or Form 1040NR, 

line 49; and

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

line 4a of Schedule 8812 (Form 1040A or 1040), Child 

Tax Credit.

This publication is intended primarily for individuals 

sent here by the instructions to Forms 1040, 1040A, or 

1040NR, or Schedule 8812. Even if you were not sent 

here by the instructions to one of the forms or the schedule, you can still choose to use this publication to figure 

your credit. However, most individuals can use a simpler 

worksheet in their tax form instructions.

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 Schedule 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 

your credit.

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

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

1. Are you excluding income from Puerto Rico or filing 

any of the following forms?

Dec 22, 2014
a. Form 2555 or 2555-EZ (relating to foreign earned 

income).

b. Form 4563 (exclusion of income for residents of 

American Samoa).

2. Are you claiming any of the following credits?

a. Mortgage interest credit, Form 8396.

b. Adoption credit, Form 8839.

c. Residential energy efficient property credit, Form 

5695, Part I.

d. District of Columbia first-time homebuyer credit, 

Form 8859.

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

You can send us comments from www.irs.gov/

formspubs. Click on “More Information” and then on “Give 

us feedback.”

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would be helpful if you would include your daytime phone 

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

consider your comments as we revise our tax products.

Ordering forms and publications. Visit www.irs.gov/

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forms or call 1-800-829-3676 to order current and 

prior-year forms and instructions. Your order should arrive 

within 10 business days.

Tax questions. If you have a tax question, check the 

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

We cannot answer tax questions sent to the above address.

Child Tax Credit

This credit is for people who have a qualifying child as defined later. It is in addition to the credit for child and dependent care expenses (on Form 1040, line 49; Form 

1040A, line 31; or Form 1040NR, line 47) and the earned 

income credit (on Form 1040, line 66a; or Form 1040A, 

line 42a).

The maximum amount you can claim for the credit is 

$1,000 for each qualifying child.

Qualifying Child

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

child who:

1. Is your son, daughter, stepchild, foster child, brother, 

sister, stepbrother, stepsister, half brother, half sister, 

or a descendant of any of them (for example, your 

grandchild, niece, or nephew),

2. Was under age 17 at the end of 2014,

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

2014,

4. Lived with you for more than half of 2014 (see Exceptions to time lived with you, later),

5. Is claimed as a dependent on your return,

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

to claim a refund of withheld income tax or estimated 

tax paid), and

7. Was a U.S. citizen, a U.S. national, or a U.S. resident 

alien. For more information, see Publication 519, U.S. 

Tax Guide for Aliens. If the child was adopted, see 

Adopted child, later.

For each qualifying child, you must either check the box 

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

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

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

and qualifies as your dependent. Because he is not a U.S. 

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

qualifying child for the child tax credit.

Filers who have certain child dependents with an IRS 

Individual Taxpayer Identification Number (ITIN). If 

you are claiming a child tax credit or additional child tax 

credit for a child identified on your tax return with an ITIN, 

you must complete Part I of Schedule 8812 (Form 1040A 

or 1040).

Although a child may be your dependent, you may 

claim a child tax credit or additional child tax credit only for 

a dependent who is a citizen, national, or resident of the 

United States. To be treated as a resident of the United 

States, a child generally will need to meet the requirements of the substantial presence test. For more information about the substantial presence test, see Publication 

519, U.S. Tax Guide for Aliens.

Adopted child. An adopted child is always treated as 

your own child. An adopted child includes a child lawfully 

placed with you for legal adoption.

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

household in 2014, that child meets condition (7) above to 

be a qualifying child for the child tax credit.

Exceptions to time lived with you. A child is considered to have lived with you for more than half of 2014 if 

the child was born or died in 2014 and your home was this 

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

alive. Temporary absences by you or the child for special 

Page 2 Publication 972 (2014)
circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, 

count as time the child lived with you.

There are also exceptions for kidnapped children and 

children of divorced or separated parents. For details, see 

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

1040A instructions.

Qualifying child of more than one person. A special 

rule applies if your qualifying child is the qualifying child of 

more than one person. For details, see the instructions for 

line 6c in either the Form 1040 or Form 1040A instructions.

Limits on the Credit

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

1. The amount on Form 1040, line 47; Form 1040A, 

line 30; or Form 1040NR, line 45, is less than the 

credit. If this amount is zero, you cannot take this 

credit because there is no tax to reduce. But you may 

be able to take the additional child tax credit. See Additional Child Tax Credit, later.

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

than the amount shown below for your filing status.

a. Married filing jointly – $110,000.

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

– $75,000.

c. Married filing separately – $55,000.

Modified AGI. For purposes of the child tax credit, your 

modified AGI is your AGI plus the following amounts that 

may apply to you.

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

next to Form 1040, line 38, enter the amount excluded 

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

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

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

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

Earned Income Exclusion.

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

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

is the same as your AGI.

AGI. Your AGI is the amount on Form 1040, line 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 credit on Form 1040EZ or Form 1040NR-EZ. You 

must provide the name and identification number (usually 

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

Earned Income

You will need to figure your earned income using one of 

the worksheets that appear later in this publication if you 

are completing the Line 11 Worksheet, later, or Schedule 

8812. Form 1040 or Form 1040NR filers, use the 1040 

and 1040NR Filers — Earned Income Worksheet, later, to 

figure your earned income. Form 1040A filers, use the 

1040A Filers — Earned Income Worksheet, later.

For this purpose, earned income includes only:

Taxable earned income, and

Nontaxable combat pay.

Additional Child Tax Credit

This credit is for certain individuals who get less than the 

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

credit may give you a refund even if you do not owe any 

tax.

How to claim the additional child tax credit. To claim 

the additional child tax credit, follow the steps below.

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

child tax credit.

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

Tax Credit Worksheet in the Form 1040, Form 1040A, 

or Form 1040NR instructions (or on line 13 of the 

Child Tax Credit Worksheet in this publication), use 

Parts II through IV of Schedule 8812 to see if you can 

take the additional child tax credit.

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

Schedule 8812, carry it to Form 1040, line 67; Form 

1040A, line 43; or Form 1040NR, line 64.

Paperwork Reduction Act Notice. We ask for the information on the worksheets in this publication to carry out 

the Internal Revenue laws of the United States. You are 

required to give us the information if requested. We need 

it to ensure that you are complying with these laws and to 

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

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

publication) displays a valid OMB control number. Books 

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

confidential, as required by section 6103.

The average time and expenses required to complete 

these worksheets will vary depending on individual circumstances. For the estimated averages, see the 

instructions for your income tax return.

Publication 972 (2014) Page 3
Child Tax Credit Worksheet

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 52; Form 1040A,

line 35; or Form 1040NR, line 49. You also cannot take the additional

child tax credit on Form 1040, line 67; Form 1040A, line 43; or

Form 1040NR, line 64. 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 ling status.

• Married ling jointly - $110,000

• Single, head of household, or

qualifying widow(er) - $75,000

• Married ling 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 2014

and meet the other requirements listed earlier under Qualifying Child.

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

Form 8910; Form 8936; or Schedule R.

Before you begin:

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

Page 4 Publication 972 (2014)
Child Tax Credit Worksheet—Continued

9.

10.

9

10

Enter the amount from Form 1040, line 47; Form 1040A, line 30; or

Form 1040NR, line 45.

Add the following amounts from:

11. Are you claiming any of the following credits?

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

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 52;

Form 1040A, line 35;

or Form 1040NR, line

49.

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

Form 1040, line 67; Form 1040A, line 43; or Form 1040NR,

line 64, only if you answered “Yes” on line 13.

• First, complete your Form 1040 through line 66a (also

complete line 71), Form 1040A through line 42a, or Form

1040NR through line 63 (also complete line 67).

• Then, use Parts II through IV of Schedule 8812 to

gure any additional child tax credit.

13

Yes. Complete the Line 11 Worksheet, later, to 

gure the amount to enter here.

No. Enter the amount from line 10.

12

1040A

Form 1040 or Form 1040A or Form 1040NR

Line 48

Line 49

Line 50

Line 51

Line 31

Line 33

Line 34

Enter the total.

+

TIP

Line 46

Line 47

Line 48

1040NR

• Mortgage interest credit, Form 8396.

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

Form 8910, line 15

Form 8936, line 23

Schedule R, line 22

+

+

+

+

+

+

• Adoption credit, Form 8839.

Form 5695, line 30 +

Publication 972 (2014) Page 5
Line 11 Worksheet

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.

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

taxes, use the Additional Medicare Tax and RRTA Tax

Worksheet to gure the amount to enter; otherwise enter

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

1040 lers. Enter the total of any—

• Amounts from Form 1040, lines 27 and 58, and

• Any taxes that you identied using code

“UT” and entered on line 62.

7

1040A lers. Enter -0-.

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

• Social security tax withheld from box 4, and

• Medicare tax withheld from box 6.

If married ling

jointly, include your

spouse’s amounts

with yours when

completing lines 6

and 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.

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 lers, 1040A

lers, and 1040NR lers at the end of this worksheet and then go to line 6.

6.

CAUTION

1040NR lers. Enter the total of any—

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

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

on line 60.

• If line 4 above is 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.

• If line 4 above is more than zero, leave lines 6 through 9 blank, enter -0-

on line 10, and go to line 11.

1040 lers. Complete lines 58, 66a, and 71 of your return if they apply to you.

1040A lers. Complete line 42a of your return if it applies to you. If you, or your spouse if

ling jointly, had more than one employer for 2014 and total wages of over $117,000, gure

any excess social security and Tier 1 railroad retirement (RRTA) taxes withheld. See the

instructions for Form 1040A, line 46.

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

Page 6 Publication 972 (2014)
Line 11 Worksheet—Continued

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 15, and

13

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

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

14

Yes. Enter -0-.

No. Subtract line 11 from line 1. Enter the result.

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

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

Then, go to line 13.

Enter this amount on

line 11 of the Child

Tax Credit Worksheet.

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

• Mortgage interest credit, Form 8396.

• Form 8396, line 9, and

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

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

• Form 8859, line 3.

• Adoption credit, Form 8839.

• Form 8839, line 16, and

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

Form 1040, lines 66a and 71.

1040A lers. Enter the total of any—

9 • Amount from Form 1040A, line 42a, and

• Excess social security and Tier 1 RRTA taxes 

withheld that you entered to the left of Form 

1040A, line 46.

1040NR lers. Enter the amount from Form

1040NR, line 67.

Publication 972 (2014) Page 7
1040 and 1040NR Filers — Earned Income Worksheet

(for line 2 of the Line 11 Worksheet or line 4a of Schedule 

8812, Child Tax Credit) Keep for Your Records

Before you begin:

Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line 

4a of Schedule 8812, 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, or Form 1040NR, line 8 ................................... 1a.

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

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

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

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

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

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

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

Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions 

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

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

normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related 

property ................................................................................ 2b.

c. Enter any net farm profit or (loss) from Schedule F, line 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 Schedule 8812, whichever applies ................... 3.

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

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

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

dotted line next to line 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.

d. A Medicaid waiver payment you exclude from income (see the instructions for Form 1040, 

line 21, and Pub. 525 for information about these payments) ........................ 4d.

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, 4c, or 4d 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 4d, 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 Schedule 8812, enter this amount on line 4a of that form.

*If you have any Schedule K­1 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 (2014)
1040A Filers — Earned Income Worksheet

(for line 2 of the Line 11 Worksheet) Keep for Your Records

Before you begin:

Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in 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 

Schedule 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.

Additional Medicare Tax and RRTA Tax Worksheet

(for line 6 of the Line 11 Worksheet) Keep for Your Records

If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the 

Line 11 Worksheet.

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

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

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

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

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

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

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

Additional Medicare Tax on Self­Employment Income.

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

line 13) ................................................................................

7.

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

12, 13, 14, and 15). Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Do not include 

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

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

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

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

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

10.

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

12. Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2014) 12.

13. Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2014) 13.

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

(one-half of Form 8959, line 17). Do not use the same amount from Form 8959, line 17, for both this line and line 10

14.

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

Line 6 amount

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

Publication 972 (2014) Page 9
If you have suggestions for making these worksheets 

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

How To Get Tax Help

Do you need help with a tax issue or preparing your tax return, or do you need a free publication or form?

Preparing and filing your tax return. Find free options 

to prepare and file your return on IRS.gov or in your local 

community if you qualify.

Go to IRS.gov and click on the Filing tab to see your 

options.

Enter “Free File” in the search box to use brand name 

software to prepare and e­file your federal tax return 

for free.

Enter “VITA” in the search box, download the free 

IRS2Go app, or call 1-800-906-9887 to find the nearest Volunteer Income Tax Assistance or Tax Counseling for the Elderly (TCE) location for free tax preparation.

Enter “TCE” in the search box, download the free 

IRS2Go app, or call 1-888-227-7669 to find the nearest Tax Counseling for the Elderly location for free tax 

preparation.

The Volunteer Income Tax Assistance (VITA) program 

offers free tax help to people who generally make $53,000 

or less, persons with disabilities, the elderly, and limited-English-speaking taxpayers who need help preparing 

their own tax returns. The Tax Counseling for the Elderly 

(TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE 

volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.

Getting answers to your tax law questions. IRS.gov 

and IRS2Go are ready when you are—24 hours a day, 7 

days a week.

Enter “ITA” in the search box on IRS.gov for the Interactive Tax Assistant, a tool that will ask you questions 

on a number of tax law topics and provide answers. 

You can print the entire interview and the final response.

Enter “Tax Map” or “Tax Trails” in the search box for 

detailed information by tax topic.

Enter “Pub 17” in the search box to get Pub. 17, Your 

Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2014 tax changes, 

and thousands of interactive links to help you find answers to your questions.

Call TeleTax at 1-800-829-4477 for recorded information on a variety of tax topics.

Access tax law information in your electronic filing 

software.

Go to IRS.gov and click on the Help & Resources tab 

for more information.

Tax forms and publications. You can download or print 

all of the forms and publications you may need on 

www.irs.gov/formspubs. Otherwise, you can:

Go to www.irs.gov/orderforms to place an order and 

have forms mailed to you, or

Call 1-800-829-3676 to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years).

You should receive your order within 10 business days.

Where to file your tax return. 

There are many ways to file your return electronically. 

It’s safe, quick and easy. See Preparing and filing your 

tax return, earlier, for more information.

See your tax return instructions to determine where to 

mail your completed paper tax return.

Getting a transcript or copy of a return. 

Go to IRS.gov and click on “Get Transcript of Your 

Tax Records” under “Tools.”

Download the free IRS2Go app to your smart phone 

and use it to order transcripts of your tax returns or tax 

account.

Call the transcript toll-free line at 1-800-908-9946.

Mail Form 4506-T or Form 4506T-EZ (both available 

on IRS.gov).

Using online tools to help prepare your return. Go to 

IRS.gov and click on the Tools bar to use these and other 

self-service options.

The Earned Income Tax Credit Assistant determines if 

you are eligible for the EIC.

The First Time Homebuyer Credit Account Look­up 

tool provides information on your repayments and account balance.

The Alternative Minimum Tax (AMT) Assistant determines whether you may be subject to AMT.

The Online EIN Application helps you get an Employer 

Identification Number.

The IRS Withholding Calculator estimates the amount 

you should have withheld from your paycheck for federal income tax purposes.

The Electronic Filing PIN Request helps to verify your 

identity when you do not have your prior year AGI or 

prior year self-selected PIN available.

Understanding identity theft issues. 

Go to www.irs.gov/uac/Identity­Protection for information and videos.

If your SSN has been lost or stolen or you suspect you 

are a victim of tax-related identity theft, visit 

Page 10 Publication 972 (2014)
www.irs.gov/identitytheft to learn what steps you 

should take.

Checking on the status of a refund. 

Go to www.irs.gov/refunds.

Download the free IRS2Go app to your smart phone 

and use it to check your refund status.

Call the automated refund hotline at 1-800-829-1954.

Making a tax payment. You can make electronic payments online, by phone, or from a mobile device. Paying 

electronically is safe and secure. The IRS uses the latest 

encryption technology and does not store banking information. It’s easy and secure and much quicker than mailing in a check or money order. Go to IRS.gov and click on 

the Payments tab or the “Pay Your Tax Bill” icon to make a 

payment using the following options.

Direct Pay (only if you are an individual who has a 

checking or savings account).

Debit or credit card.

Electronic Federal Tax Payment System.

Check or money order.

What if I can’t pay now? Click on the Payments tab or 

the “Pay Your Tax Bill” icon on IRS.gov to find more information about these additional options.

An online payment agreement determines if you are 

eligible to apply for an installment agreement if you 

cannot pay your taxes in full today. With the needed 

information, you can complete the application in about 

30 minutes, and get immediate approval.

An offer in compromise allows you to settle your tax 

debt for less than the full amount you owe. Use the 

Offer in Compromise Pre­Qualifier to confirm your eligibility.

Checking the status of an amended return. Go to 

IRS.gov and click on the Tools tab and then Where’s My 

Amended Return?

Understanding an IRS notice or letter. Enter “Understanding your notice” in the search box on IRS.gov to find 

additional information about your IRS notice or letter.

Visiting the IRS. Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS.gov. Enter “office locator” in the search box. Or choose the “Contact Us” option on the IRS2Go app and search Local 

Offices. Before you visit, use the Locator tool to check 

hours and services available.

Watching IRS videos. The IRS Video portal 

IRSvideos.gov contains video and audio presentations on 

topics of interest to individuals, small businesses, and tax 

professionals. You’ll find video clips of tax topics, archived 

versions of live panel discussions and Webinars, and audio archives of tax practitioner phone forums.

Getting tax information in other languages. For taxpayers whose native language is not English, we have the 

following resources available.

1. Taxpayers can find information on IRS.gov in the following languages.

a. Spanish.

b. Chinese.

c. Vietnamese.

d. Korean.

e. Russian.

2. The IRS Taxpayer Assistance Centers provide 

over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.

The Taxpayer Advocate Service Is 

Here To Help You

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service that 

helps taxpayers and protects taxpayer rights. Our job is to 

ensure that every taxpayer is treated fairly and that you 

know and understand your rights under the Taxpayer Bill 

of Rights.

What Can the Taxpayer Advocate Service 

Do For You?

We can help you resolve problems that you can’t resolve 

with the IRS. And our service is free. If you qualify for our 

assistance, you will be assigned to one advocate who will 

work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:

Your problem is causing financial difficulty for you, 

your family, or your business,

You face (or your business is facing) an immediate 

threat of adverse action, or

You’ve tried repeatedly to contact the IRS but no one 

has responded, or the IRS hasn’t responded by the 

date promised.

How Can You Reach Us?

We have offices in every state, the District of Columbia, 

and Puerto Rico. Your local advocate’s number is in your 

local directory and at taxpayeradvocate.irs.gov. You can 

also call us at 1-877-777-4778.

How Can You Learn About Your Taxpayer 

Rights?

The Taxpayer Bill of Rights describes ten basic rights that 

all taxpayers have when dealing with the IRS. Our Tax 

Publication 972 (2014) Page 11
Toolkit at taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. 

These are your rights. Know them. Use them.

How Else Does the Taxpayer Advocate 

Service Help Taxpayers?

TAS works to resolve large-scale problems that affect 

many taxpayers. If you know of one of these broad issues, 

please report it to us at irs.gov/sams.

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) serve individuals 

whose income is below a certain level and need to resolve 

tax problems such as audits, appeals, and tax collection 

disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for 

individuals who speak English as a second language. To 

find a clinic near you, visit irs.gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List.

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

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

A

Additional child tax credit 3

Assistance (See Tax help)

C

Claiming the credit 3

E

Earned income 3

F

Free tax services 10

H

Help (See Tax help)

L

Limits on the credit 3

P

Publications (See Tax help)

Q

Qualifying child 2

T

Tax help 10

TTY/TDD information 10

Page 12 Publication 972 (2014)