For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to www.irs.gov/pub972.

Form 8812. Form 8812 is no longer available to figure the additional child tax credit. Instead, use Parts II through IV of Schedule 8812 (Form 1040A or 1040) to figure the additional child tax credit for 2012.

Schedule 8812. Schedule 8812 (Form 1040A or 1040) is new for 2012. It includes a Part I to be completed by taxpayers claiming a child tax credit for a child identified by an IRS Individual Taxpayer Identification Number (ITIN) instead of a social security number (SSN). See Qualifying Child, later. Parts II through IV of Schedule 8812 are used to figure the additional child tax credit for 2012.

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.

The purpose of this publication is:

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.