Use Part I of Schedule 8812 to document that any child for whom you entered an ITIN on Form 1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c; and for whom you also checked the box in column 4 of that line, is a resident of the United States because the child meets the substantial presence test and is not otherwise treated as a nonresident alien.
Use Parts II–IV of Schedule 8812 to figure the additional child tax credit. The additional child tax credit may give you a refund even if you do not owe any tax.
For the latest information about developments related to Schedule 8812 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1040.
Schedule 8812 is new for 2012. Parts II–IV of Schedule 8812 replace Form 8812, Additional Child Tax Credit. Part I of this schedule is independent of Parts II–IV. Depending on your circumstances, you may need to complete Part I, but not Parts II–IV; Parts II–IV, but not Part I; or both Part I and Parts II–IV.
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