Publication 972, Child Tax Credit
The purpose of this publication is to figure the child tax credit you may claim, and to figure the amount of earned income to enter on Schedule 8812 (Form 1040A or 1040), Child Tax Credit.
Schedule 8812 (Form 1040A or 1040), Child Tax Credit
Use Part I of this schedule to document that any child for whom you entered an ITIN and for whom you also checked the "if qualifying child for child tax credit" box, is a resident of the United States because the child meets the substantial presence test and is not otherwise treated as a nonresident alien. Use Parts II–IV of Schedule 8812 to figure the additional child tax credit.