To claim the child tax credit, you must file Form 1040 or Form 1040A. You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child.

Answer the Questions in your form instructions for line 48 (Form 1040) or line 31 (Form 1040A) to find out which child tax credit worksheet you can use to figure the credit.

If you answer "Yes" to question 1, 2, or 3 in your Form 1040 instructions or question 1 or 2 in your Form 1040A instructions, you must complete the child tax credit worksheet in Publication 972, Child Tax Credit. Otherwise, you can use the Child Tax Credit Worksheet in your Form 1040 or Form 1040A instructions. (See the filled-in example, later.)

Example

Amy Brown files as head of household and has two dependent children under age 17. The children are qualifying children for purposes of the child tax credit. Amy's only income is her salary of $23,500. She had $1,439 of social security and Medicare taxes withheld. Amy chooses to itemize her deductions and files Form 1040. Her AGI, shown on line 34 of her Form 1040, is $23,500. This is her taxable earned income.

Amy does not file Form 2555, 2555-EZ, or 4563. She does not exclude income from Puerto Rico. Her modified AGI is $23,500.

Amy's tax, shown on line 42 of her Form 1040, is $1,226. She claims a $960 credit for child and dependent care expenses on line 44. She claims a $1,810 earned income credit on line 61a. She has no other credits.

After answering the Questions in the Form 1040 instructions for line 48, she completes the child tax credit worksheet to figure her child tax credit of $266. Amy's completed questions and child tax credit worksheet are shown later.

Amy reads the TIP in the worksheet and finds that she may be able to take the additional child tax credit. See Additional Child Tax Credit and Amy's completed Form 8812, later.

Filled-in Questions for Amy Brown

Filled-in child tax credit worksheet for Amy Brown

Filled-in Form 8812

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