Child Tax Credit and Credit for Other Dependents Worksheet—Line 19

Child Tax Credit and Credit for Other Dependents Worksheet—Line 19

Summary: This is the Child Tax Credit and Credit for Other Dependents Worksheet, used to determine the amount, if any, the taxpayer can claim as the child tax credit or credit for other dependents. This amount is entered on Form 1040 or 1040-SR, line 19.

Caution.

  1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2020, and meet all the conditions in Steps 1 through 3 under "Who Qualifies as Your Dependent". Make sure you checked the "child tax credit "box in column (4) of the "Dependents" section on Form 1040 for each qualifying child.

  2. If you don’t have a qualifying child, you can’t claim the child tax credit; but you may be able to claim the credit for other dependents for that child.

  3. To see if your dependent qualifies you to take the credit for other dependents, see Step 5 under "Who Qualifies as Your Dependent."

  4. Be sure to see "Social security number" under "Who Qualifies as Your Dependent."

  5. Do not use this worksheet, but use Pub. 972 instead, if:

    1. You are claiming the adoption credit, mortgage interest credit, District of Columbia first-time homebuyer credit, or residential energy efficient property credit*; (* if applicable)

    2. You are excluding income from Puerto Rico; or

    3. You are filing Form 2555 or 4563.

Part 1

The line items to be completed are:

"1. Number of qualifying children under 17 with the required social security number: (blank text field) multiplied by $2,000. Enter the result." field
"2. Number of other dependents, including qualifying children without the required social security number: (blank text field) multiplied by $500. Enter the result." field. Caution: Don’t include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident alien. Also don't’ include anyone you included on line 1.
"3. Add lines 1 and 2." field
"4. Enter the amount from Form 1040 or 1040-SR, line 11." field
"5. Enter the amount shown below for your filing status."

  • "Married filing jointly—$400,000"field

  • "All other filing statuses—$200,000"field

"6. Is the amount on line 4 more than the amount on line 5?"
"No. Leave line 6 blank. Enter -0- on line 7, and go to line 8."checkbox
"Yes. Subtract line 5 from line 4. If the result isn’t a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000, increase $1,025 to $2,000, etc."checkbox, field
"7. Multiple the amount on line 6 by 5% (0.05). Enter the result."field
"8. Is the amount on line 3 more than the amount on line 7?"
"No. STOP. You can’t take the child tax credit on Form 1040 or 1040-SR, line 19. You also can’t take the additional child tax credit on Form 1040 or 1040-SR, line 28. Complete the rest of your Form 1040 or 1040-SR."checkbox
"Yes. Subtract line 7 from line 3. Enter the result. Go to Part 2 ."checkbox, field