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Publication 972 - Main Content

Table of Contents

Child Tax Credit

This credit is for people who have a qualifying child as defined later. It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a).

The maximum amount you can claim for the credit is $1,000 for each qualifying child.

Qualifying Child

A qualifying child for purposes of the child tax credit is a child who:

  1. Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew),

  2. Was under age 17 at the end of 2011,

  3. Did not provide over half of his or her own support for 2011,

  4. Lived with you for more than half of 2011 (see Exceptions to time lived with you below),

  5. Is claimed as a dependent on your return,

  6. Does not file a joint return for the year (or files it only as a claim for refund), and

  7. Was a U.S. citizen, a U.S. national, or a U.S. resident alien. For more information, see Publication 519, U.S. Tax Guide for Aliens. If the child was adopted, see Adopted child below.

For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4).

Example.

Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Because he is not a U.S. citizen, U.S. national, or U.S. resident alien, he is not a qualifying child for the child tax credit.

Adopted child.   An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

  If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household in 2011, that child meets condition (7) above to be a qualifying child for the child tax credit.

Exceptions to time lived with you.    A child is considered to have lived with you for all of 2011 if the child was born or died in 2011 and your home was this child's home for the entire time he or she was alive. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you.

  There are also exceptions for kidnapped children and children of divorced or separated parents. For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions.

Qualifying child of more than one person.   A special rule applies if your qualifying child is the qualifying child of more than one person. For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions.

Limits on the Credit

You must reduce your child tax credit if either (1) or (2) applies.

  1. The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. If this amount is zero, you cannot take this credit because there is no tax to reduce. But you may be able to take the additional child tax credit. See Additional Child Tax Credit, later.

  2. Your modified adjusted gross income (AGI) is above the amount shown below for your filing status.

    1. Married filing jointly – $110,000.

    2. Single, head of household, or qualifying widow(er) – $75,000.

    3. Married filing separately – $55,000.

Modified AGI.   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you.

  • Any amount excluded from income because of the exclusion of income from Puerto Rico. On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI.” Also attach a copy of any Form(s) 499R-2/W-2PR to your return.

  • Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income.

  • Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion.

  • Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa.

  If you do not have any of the above, your modified AGI is the same as your AGI.

AGI.   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37.

Claiming the Credit

To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child.

Earned Income

You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Form 8812. Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers - Earned Income Worksheet , later, to figure your earned income. Form 1040A filers, use the 1040A Filers - Earned Income Worksheet , later.

For this purpose, earned income includes only:

  • Taxable earned income, and

  • Nontaxable combat pay.

Additional Child Tax Credit

This credit is for certain individuals who get less than the full amount of the child tax credit. The additional child tax credit may give you a refund even if you do not owe any tax.

How to claim the additional child tax credit.   To claim the additional child tax credit, follow the steps below.

  1. Make sure you figured the amount, if any, of your child tax credit.

  2. If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Form 8812 to see if you can take the additional child tax credit.

  3. If you have an additional child tax credit on line 13 of Form 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63.

Child Tax Credit Worksheet

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Child tax worksheet - page 1.

Child Tax Credit Worksheet-Continued

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Child tax worksheet - page 2.

Line 11 Worksheet

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Line 11 worksheet - page 1.

Line 11 Worksheet-Continued

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Line 11 worksheet - page 2.

1040 and 1040NR Filers - Earned Income Worksheet

Before you begin:  
 
✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  
4a of Form 8812, Additional Child Tax Credit. 
✓Disregard community property laws when figuring the amounts to enter on this worksheet.  
✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet.
 
 
1. a. Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a.  
  b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Form 8812, line 4b. This amount should be shown in Form(s) W-2, box 12, with code Q. 1b.  
    Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3.    
2. a. Enter any statutory employee income reported on line 1c of Schedule C or C-EZ 2a.  
  b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.* Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b.  
  c. Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A.* Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this line any amounts exempt from self-employment tax 2c.      
  d. If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Otherwise, skip this line and enter on line 2e the amount from line 2c 2d.      
  e. If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss) from line 2c. 2e.  
3. Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet. Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Form 8812, whichever applies 3.  
4. Enter any amount included on line 1a that is:            
  a. A scholarship or fellowship grant not reported on Form W-2 4a.      
  b. For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b.      
  c. A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of 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. 4c.      
5. a. Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Do not include any amount that is also included on line 4a, 4b, or 4c above 5a.          
  b. Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27 or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. 5b.          
  c. Subtract line 5b from line 5a 5c.      
6. Enter the amount from Form 1040, line 27 or Form 1040NR, line 27 6.      
7. Add lines 4a through 4c, 5c, and 6 7.  
8. Subtract line 7 from line 3 8.  
   

  • If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet.

  • If you were sent here from Form 8812, enter this amount on line 4a of that form.

    
*If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your return.  
                 

1040A Filers - Earned Income Worksheet

Before you begin:  
✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. 
✓Disregard community property laws when figuring the amounts to enter on this worksheet.
 
             
1. a. Enter the amount from Form 1040A, line 7 1a.      
  b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Form 8812, line 4b. This amount should be shown in Form(s) W-2, box 12, with code Q. 1b.      
  c. Add lines 1a and 1b.     1c.  
2. Enter any amount included on line 1a that is:        
  a. A scholarship or fellowship grant not reported on Form W-2 2a.      
  b. For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b.      
  c. A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). 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 2c.      
3. Add lines 2a through 2c 3.  
4. Subtract line 3 from line 1c. Enter the result here and on line 2 of the Line 11 Worksheet 4.  
             

Detailed Example

Steve and Gretchen Leaf have four children who are all qualifying children for the child tax credit. Steve and Gretchen's adjusted gross income (AGI) (Form 1040, line 38) is $97,000. This amount represents Steve's salary and is considered earned income. They will file a joint return. Assume that their tax (Form 1040, line 46) is $3,371.

Steve and Gretchen have the 2011 Form 1040 and its instructions. They want to see if they qualify for the child tax credit, so they follow the steps for line 51 in the instructions.

Step 1.   In Step 1 of those instructions Steve and Gretchen determine all four children qualify for the child tax credit.

Step 2.   The Leafs check the box in column (4) of line 6c on Form 1040 for each child.

Step 3.   In Step 3 the Leafs find out they must use Publication 972 to figure their child tax credit because they are excluding $15,000 in income from Puerto Rico. When they read Publication 972, they find out they must complete the Child Tax Credit Worksheet in that publication.

Completing the Child Tax Credit Worksheet.   Steve and Gretchen fill out the worksheet (shown on the next page) to find out how much child tax credit they can claim.

  1. Steve and Gretchen enter the number of qualifying children (4), multiply 4 by $1,000, and enter the result ($4,000) on line 1.

  2. They enter their AGI ($97,000) on line 2.

  3. They enter $15,000 on line 3 because they excluded income from Puerto Rico.

  4. They add $97,000 and $15,000 and enter the result ($112,000) on line 4.

  5. They enter $110,000 on line 5 because they will file a joint return.

  6. They check the “Yes” box on line 6 because the amount on line 4 ($112,000) is more than the amount on line 5 ($110,000). They subtract line 5 ($110,000) from line 4 ($112,000) and enter the result ($2,000) on line 6.

  7. They multiply the amount on line 6 ($2,000) by 5% (.05) and enter the result ($100) on line 7.

  8. They check the “Yes” box on line 8 because the amount on line 1 ($4,000) is more than the amount on line 7 ($100). They subtract line 7 ($100) from line 1 ($4,000) and enter the result ($3,900) on line 8.

  9. They enter the amount from line 46 of their Form 1040 ($3,371) on line 9.

  10. Steve and Gretchen did not have any of the credits on lines 47, 48, 49, or 50 of Form 1040, or any of the other credits listed on line 10 of the Child Tax Credit Worksheet, so they enter -0- on line 10.

  11. They check the “No” box on line 11 because they are not claiming any of the other credits shown on line 11. They enter -0- on line 11.

  12. They subtract the amount on line 11 ($0) from the amount on line 9 ($3,371) and enter the result ($3,371) on line 12.

  13. They check the “Yes” box on line 13 because the amount on line 8 ($3,900) is more than the amount on line 12 ($3,371). They enter the amount from line 12 ($3,371) on line 13. Their child tax credit is $3,371. They enter $3,371 on line 51 of their Form 1040.

Steve and Gretchen read the TIP in the worksheet and find that they may be able to take the additional child tax credit because they checked the “Yes” box on line 13.

  Steve and Gretchen complete their Form 1040 through line 64a, and use Form 8812 to see if they can claim the additional child tax credit.

Completing Form 8812.   

  1. They enter the amount from line 8 of their Child Tax Credit Worksheet ($3,900) on line 1.

  2. On line 2, they enter the amount of their child tax credit ($3,371) from line 51 of their Form 1040.

  3. Steve and Gretchen subtract the amount on line 2 ($3,371) from the amount on line 1 ($3,900) and enter the result ($529) on line 3.

  4. Before completing line 4a, they read the instructions on the back of the form and find they should enter the amount from line 7 of their Form 1040 ($97,000) on line 4a.

  5. Neither Steve nor Gretchen had any nontaxable combat pay, so they leave line 4b blank.

  6. Because the amount on line 4a ($97,000) is more than $3,000, they check the “Yes” box on line 5, and subtract $3,000 from the amount on line 4a ($97,000) and enter the result ($94,000) on line 5.

  7. They multiply the amount on line 5 ($94,000) by 15% (.15) and enter the result ($14,100) on line 6. Next, they are asked if they have three or more qualifying children. Steve and Gretchen check the “Yes” box. Because line 6 ($14,100) is more than line 3 ($529), they skip Part II and enter the amount from line 3 ($529) on line 13. This $529 is their additional child tax credit. They also enter this amount on line 65 of their Form 1040.

Steve and Gretchen will get a child tax credit of $3,371 and an additional child tax credit of $529 for the year.

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Leaf's Child Tax Credit Worksheet page 1

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Leaf's Child Tax Credit Worksheet page 2

Leaf's Filled-in Form 8812

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Leaf's Filled-in Form 8812

Paperwork Reduction Act Notice.   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. You are required to give us the information if requested. 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.

  You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Books or records relating to a form, its instructions, or this publication 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 section 6103.

  The average time and expenses required to complete these worksheets will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.

  If you have suggestions for making these worksheets simpler, we would be happy to hear from you. See Comments and suggestions , earlier.

How To Get Tax Help

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Free help with your return.   Free help in preparing your return is available nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest VITA or TCE site, visit IRS.gov or call 1-800-906-9887 or 1-800-829-1040.

  As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at 
www.aarp.org/money/taxaide.

  For more information on these programs, go to IRS.gov and enter keyword “VITA” in the upper right-hand corner.

Internet. You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:

  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.

  • Check the status of your 2011 refund. Go to IRS.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.

  • Download forms, including talking tax forms, instructions, and publications.

  • Order IRS products online.

  • Research your tax questions online.

  • Search publications online by topic or keyword.

  • Use the online Internal Revenue Code, regulations, or other official guidance.

  • View Internal Revenue Bulletins (IRBs) published in the last few years.

  • Figure your withholding allowances using the withholding calculator online at www.irs.gov/individuals.

  • Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www.irs.gov/individuals.

  • Sign up to receive local and national tax news by email.

  • Get information on starting and operating a small business.

Phone. Many services are available by phone.  

  • Ordering forms, instructions, and publications. Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.

  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.

  • Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

  • TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.

  • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.

  • Refund information. You can check the status of your refund on the new IRS phone app. Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. IRS2Go is a new way to provide you with information and tools. To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.

  • Other refund information. To check the status of a prior-year refund or amended return refund, call 1-800-829-1040.

Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

Walk-in. Many products and services are available on a walk-in basis. 

  • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.

  • Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary—just walk in. If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to  
    www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.

 
Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613

Taxpayer Advocate Service.   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Remember, the worst thing you can do is nothing at all.

  TAS can help if you can’t resolve your problem with the IRS and:

  • Your problem is causing financial difficulties for you, your family, or your business.

  • You face (or your business is facing) an immediate threat of adverse action.

  • You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised.

  If you qualify for our help, we’ll do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always free.

  As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit at www.TaxpayerAdvocate.irs.gov can help you understand these rights.

  If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www.irs.gov/advocate. You can also call our toll-free number at 1-877-777-4778.

  TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www.irs.gov/advocate.

Low Income Taxpayer Clinics (LITCs).   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information and to find a clinic near you, see the LITC page on www.irs.gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-829-3676 or at your local IRS office.

Free tax services.   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Learn about free tax information from the IRS, including publications, services, and education and assistance programs. The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. The majority of the information and services listed in this publication are available to you free of charge. If there is a fee associated with a resource or service, it is listed in the publication.

  Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.

DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:

  • Current-year forms, instructions, and publications.

  • Prior-year forms, instructions, and publications.

  • Tax Map: an electronic research tool and finding aid.

  • Tax law frequently asked questions.

  • Tax Topics from the IRS telephone response system.

  • Internal Revenue Code—Title 26 of the U.S. Code.

  • Links to other Internet based Tax Research materials.

  • Fill-in, print, and save features for most tax forms.

  • Internal Revenue Bulletins.

  • Toll-free and email technical support.

  • Two releases during the year. 
    – The first release will ship the beginning of January 2012. 
    – The final release will ship the beginning of March 2012.

Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).

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