Table of Contents
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.
A qualifying child for purposes of the child tax credit is a child who:
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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),
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Was under age 17 at the end of 2011,
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Did not provide over half of his or her own support for 2011,
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Lived with you for more than half of 2011 (see Exceptions to time lived with you below),
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Is claimed as a dependent on your return,
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Does not file a joint return for the year (or files it only as a claim for refund), and
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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.
You must reduce your child tax credit if either (1) or (2) applies.
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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.
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Your modified adjusted gross income (AGI) is above the amount shown below for your filing status.
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Married filing jointly – $110,000.
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Single, head of household, or qualifying widow(er) – $75,000.
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Married filing separately – $55,000.
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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.
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Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income.
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Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion.
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Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa.
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:
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Taxable earned income, and
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Nontaxable combat pay.
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.
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Make sure you figured the amount, if any, of your child tax credit.
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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.
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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 worksheet - page 1.
Child tax worksheet - page 2.
Line 11 worksheet - page 1.
Line 11 worksheet - page 2.
| 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. |
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| 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. | ||||||
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| *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. | ||||||||
| 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. |
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| 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. | ||||
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.
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Steve and Gretchen enter the number of qualifying children (4), multiply 4 by $1,000, and enter the result ($4,000) on line 1.
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They enter their AGI ($97,000) on line 2.
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They enter $15,000 on line 3 because they excluded income from Puerto Rico.
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They add $97,000 and $15,000 and enter the result ($112,000) on line 4.
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They enter $110,000 on line 5 because they will file a joint return.
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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.
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They multiply the amount on line 6 ($2,000) by 5% (.05) and enter the result ($100) on line 7.
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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.
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They enter the amount from line 46 of their Form 1040 ($3,371) on line 9.
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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.
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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.
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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.
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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.
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They enter the amount from line 8 of their Child Tax Credit Worksheet ($3,900) on line 1.
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On line 2, they enter the amount of their child tax credit ($3,371) from line 51 of their Form 1040.
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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.
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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.
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Neither Steve nor Gretchen had any nontaxable combat pay, so they leave line 4b blank.
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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.
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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.
Leaf's Child Tax Credit Worksheet page 1
Leaf's Child Tax Credit Worksheet page 2
Leaf's Filled-in Form 8812
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.
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.

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E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
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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.
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Download forms, including talking tax forms, instructions, and publications.
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Order IRS products online.
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Research your tax questions online.
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Search publications online by topic or keyword.
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Use the online Internal Revenue Code, regulations, or other official guidance.
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View Internal Revenue Bulletins (IRBs) published in the last few years.
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Figure your withholding allowances using the withholding calculator online at www.irs.gov/individuals.
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Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www.irs.gov/individuals.
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Sign up to receive local and national tax news by email.
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Get information on starting and operating a small business.

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

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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.
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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.

Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
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Your problem is causing financial difficulties for you, your family, or your business.
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You face (or your business is facing) an immediate threat of adverse action.
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Current-year forms, instructions, and publications.
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Prior-year forms, instructions, and publications.
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Tax Map: an electronic research tool and finding aid.
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Tax law frequently asked questions.
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Tax Topics from the IRS telephone response system.
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Internal Revenue Code—Title 26 of the U.S. Code.
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Links to other Internet based Tax Research materials.
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Fill-in, print, and save features for most tax forms.
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Internal Revenue Bulletins.
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Toll-free and email technical support.
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Two releases during the year.
– The first release will ship the beginning of January 2012.
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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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