You identified that child with an SSN or ATIN on the tax return, or
You did not check the box in column 4 of line 6c on your Form 1040 or Form 1040A, or line 7c of your Form 1040NR.
Even if your child meets the substantial presence test, your child may still be treated as a nonresident alien due to a tax treaty or because the child has a closer connection to another country. See Pub. 519 for more details.
If you must complete Part I for a child and that child meets the substantial presence test, but is still treated as a nonresident alien, check the “No” box for that child.
Even if your child does not meet the substantial presence test, your child may meet an exception or be treated as a resident of the United States in certain circumstances. If your child does not meet the substantial presence test, but one of the following special circumstances applies, check both the "Yes" and "No" boxes for that child.
First-year election. If your child was present in the United States for at least 31 consecutive days in 2014 and meets the substantial presence test for 2015, your child may be considered a resident of the United States for part of 2014 if you make a valid election. See First-Year Choice under Dual Status Aliens in Pub. 519.
Child adopted by U.S. citizen or national. A child legally adopted by you or lawfully placed with you for legal adoption is not required to meet the substantial presence test if you are a citizen or national of the United States, and, for your entire tax year, the child has the same main home as you and is a member of your household.
|IF you...||AND you...||THEN enter on line 4a...|
|have net earnings from self-employment||use either optional method to figure those net earnings,||the amount figured using the 1040 and 1040NR Filers — Earned Income Worksheet in Pub. 972 (even if you are also taking the EIC).|
|are taking the EIC on Form 1040, line 66a, or Form 1040A, line 42a||completed Worksheet B of the EIC instructions in your Form 1040 instructions,||your earned income from Worksheet B, line 4b, plus all of your nontaxable combat pay if you did not elect to include it in earned income for the EIC. If you were a member of the clergy, subtract (a) the rental value of a home or the nontaxable portion of an allowance for a home furnished to you (including payments for utilities), and (b) the value of meals and lodging provided to you, your spouse, and your dependents for your employer’s convenience.|
|did not complete Worksheet B or filed Form 1040A,||your earned income from Step 5 of the EIC instructions in your tax return instructions, plus all of your nontaxable combat pay if you did not elect to include it in earned income for the EIC.|
|are not taking the EIC||were self-employed, or you are filing Schedule SE because you were a member of the clergy or you had church employee income, or you are filing Schedule C or C-EZ as a statutory employee,||the amount figured using the 1040 and 1040NR Filers — Earned Income Worksheet in Pub. 972.|
|are not self-employed or filing Schedule SE, C, or C-EZ for the above reasons,||your earned income figured as follows:|
|Line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR.|
|Subtract, if included on line 7 (line 8 for Form 1040NR), any:|
|• Taxable scholarship or fellowship grant not reported on a Form W-2.|
|• Amount received for work performed while an inmate in a penal institution (put “PRI” and the amount subtracted in the space next to line 7 of Form 1040 or 1040A (line 8 for Form 1040NR)).|
|• Amount received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (put “DFC” and the amount subtracted in the space next to line 7 of Form 1040 or Form 1040A (line 8 for 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.||-|
|• Amount from Form 2555, line 43, or Form 2555-EZ, line 18.|
|• Medicaid waiver payment you excluded from income (see instructions for Form 1040, line 21, and Pub. 525 for information about these payments).|
|Add all your nontaxable combat pay from Form(s) W-2, box 12, with
|Earned Income =|
|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 7.|
|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 withheld||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 Self-Employment 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 10 and line 14||10.|
|11.||Add lines 8, 9, and 10||11.|
|12.||Enter one-half of Tier 1 tax (one-half of Forms CT-2, line 1 for all 4 quarters of 2014)||12.|
|13.||Enter one-half of Tier 1 Medicare tax (one-half of Forms 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 14 and line 10||14.|
|15.||Add lines 12, 13, and 14||15.|
|Line 7 Amount|
|16.||Add lines 6, 7, 11, and 15. Enter here and on Schedule 8812, line 7||16.|
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