Information on Qualifying Children OMB No. 1545-0074

Who Are Not Dependents

(For Child Tax Credit)

Form 8901

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

Internal Revenue Service

Attachment

Sequence No. 59

Name(s) shown on return Your social security number

§

8901

1040A

1040NR

. . . . . . . . . .

(99)

Do not use this form for any child who is claimed as your dependent on Form 1040A or

Form 1040, line 6c, or Form 1040NR, line 7c.

It will take us longer to process your return and issue your refund if you do not complete all

columns for each qualifying child.

Be sure the child’s name and social security number (SSN) agree with the child’s social security

card. Otherwise, at the time we process your return, we may reduce or disallow your child tax

credit. If the name or SSN on the child’s social security card is not correct, call the Social

Security Administration at 1-800-772-1213.

●

●

● CAUTION

Qualifying Child Information

(a) First name Last name

(b) Child’s

social security number

(c) Child’s relationship to you

(son, daughter, etc.)

Child 1

Child 2

Child 3

Child 4

Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue

laws of the United States. You are required to give us the

information. 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.

The average time and expenses required to complete and

file this form will vary depending on individual circumstances.

For the estimated averages, see the instructions for your

income tax return.

Who Must File

Use Form 8901 to give the IRS information on any qualifying

child (defined on back) who is not your dependent. To figure

the amount of your child tax credit, see the instructions for

Form 1040A, line 33; Form 1040, line 52; or Form 1040NR,

line 47.

Purpose of Form

You are not required to provide the information requested

on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books

or records relating to a form or its instructions 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

Internal Revenue Code section 6103.

General Instructions

● You, or your spouse if filing jointly, can be claimed as a

dependent on someone else’s 2008 return.

● You are a nonresident alien who is not allowed to claim

exemptions for your dependents. However, your qualifying

child must be a U.S. citizen, U.S. national, or U.S. resident

alien.

Use Form 8901 if your qualifying child is not your dependent

because any of the following statements apply.

If you have suggestions for making this form simpler, we

would be happy to hear from you. See the instructions for

your income tax return.

Specific Instructions

If your child was born and died in 2008 and you do not have

an SSN for the child, enter “Died” in column (b) and attach a

copy of the child’s birth certificate, death certificate, or

hospital records. The document must show the child was

born alive.

If you do not have an SSN for your adopted child, enter

“See attached statement” in column (b). Then attach a

statement to your return, providing the name and address of

any agency or agent (such as an attorney) that assisted in

the adoption. Be sure to put your name and SSN on the

statement.

Column (b)

● Your qualifying child is married and files a joint return for

2008 (and that joint return was not filed only as a claim for

refund, or at least one spouse would have a tax liability if they

had filed separate returns).

1040 . . . . . . . . . .

2008
Form 8901 (2008) Page 2

A qualifying child is a child who is your . . .

was . . .

who . . .

Son, daughter, stepchild, foster child, brother, sister,

stepbrother, stepsister, or a descendant of any of them (for

example, your grandchild, niece, or nephew)

Under age 17 at the end of 2008

Lived with you for more than half of 2008 (if the child did not live with you for the

required time, see Exception to time lived with you on page 22 of the Form 1040A

instructions or page 19 of the Form 1040 instructions, or see Pub. 501)

Qualifying Child for Child Tax Credit

AND

AND

who . . .

Did not provide over half of his or her own support for 2008

(see Pub. 501)

AND

who . . .

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

If the child was adopted, see Exception to citizen test on page 22 of the Form

1040A instructions or page 19 of the Form 1040 instructions, or see Pub. 501.

AND

TIP

For more information, including definitions and special rules relating to an adopted

child, foster child, and qualifying child of more than one person, see the instructions for

Form 1040A or Form 1040, line 6c, or see Pub. 501.