Specific Instructions

Table of Contents

Part I

Lines A through D.   If you identified any of your dependents using an ITIN on your Form 1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c; and you also checked the box in column (4) of that line for that dependent, you must determine if that dependent meets the substantial presence test and is not otherwise treated as a nonresident alien. Complete Line A for the first dependent listed on your Form 1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c, who has an ITIN and that you indicated qualified for the child tax credit by checking the box in column (4). Use a separate line for each additional child identified by an ITIN for whom you checked the box in column (4).

   Do not complete a line in Part I for a child if:
  • You identified that child with an SSN or adoption taxpayer identification number 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.

  If you only check “No” on any line in Part I, your child tax credit or additional child tax credit may be reduced or eliminated.

  

Child otherwise treated as a nonresident alien.

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.

Special circumstances.

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 2013 and meets the substantial presence test for 2014, your child may be considered a resident of the United States for part of 2013 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 tax year, the child has the same main home as you and is a member of your household.

More than four children.

If you must complete Part I for more than four children, check the box following Line D. Use page 1 of another Schedule 8812 and reletter Lines A–D in Part I as E–H. Complete the additional Part I of Schedule 8812 and attach it to your Schedule 8812.

Parts II through IV

Line 4a — Earned Income Chart.   Use the chart, later, to determine the amount to enter on line 4a.

Earned Income Chart — Line 4a

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 Pub. 972 (even if you are also taking the EIC).
are taking the EIC on Form 1040, line 64a, or Form 1040A, line 38a 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 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.  
       
  Add all your nontaxable combat pay from Form(s) W-2, box 12, with  
code Q.
  +
       
  Earned Income =    
Line 4b — Nontaxable Combat Pay.   Enter on line 4b the total amount of nontaxable combat pay that you, and your spouse if filing jointly, received in 2013. This amount should be shown in Form W-2, box 12, with code Q.

Line 7 — Additional Medicare Tax and Tier 1 RRTA Tax.   Use the Line 7 Worksheet to figure the amount to enter on line 7 if your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA tax.

Line 7 Worksheet

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 the Additional Medicare Tax, if any, on wages (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 2013) 12.  
13. Enter one-half of Tier 1 Medicare tax (one-half of Forms CT-2, line 2 for all 4 quarters of 2013) 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.  
Line 10 — 1040A Filers.   If you, or your spouse if filing jointly, had more than one employer for 2013 and total wages of over $113,700, figure any excess social security and tier 1 RRTA taxes withheld. See Pub. 505. Include any excess on Schedule 8812, line 10.


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