2011 Form 8812 F8812

User Manual: 8812

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Form

8812

Department of the Treasury
Internal Revenue Service (99)
Name(s) shown on return

Part I
1

Additional Child Tax Credit

1040
1040A
1040NR

OMB No. 1545-0074

◀

8812
Complete and attach to Form 1040, Form 1040A, or Form 1040NR.

Your social security number

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All Filers

1040 filers:
1040A filers:
1040NR filers:

Enter the amount from line 6 of your Child Tax Credit Worksheet (see the
Instructions for Form 1040, line 51).
Enter the amount from line 6 of your Child Tax Credit Worksheet (see the
Instructions for Form 1040A, line 33).
Enter the amount from line 6 of your Child Tax Credit Worksheet (see the
Instructions for Form 1040NR, line 48).

If you used Pub. 972, enter the amount from line 8 of the Child Tax Credit Worksheet in the publication.
2
3
4a
b
5

6

Enter the amount from Form 1040, line 51, Form 1040A, line 33, or Form 1040NR, line 48 . . . . . .
Subtract line 2 from line 1. If zero, stop; you cannot take this credit . . . . . . . . . . . . .
Earned income (see instructions on back) . . . . . . . . . . . .
4a
Nontaxable combat pay (see instructions on
4b
back) . . . . . . . . . . . . .
Is the amount on line 4a more than $3,000?
No. Leave line 5 blank and enter -0- on line 6.
Yes. Subtract $3,000 from the amount on line 4a. Enter the result . . .
5
Multiply the amount on line 5 by 15% (.15) and enter the result . . . . . . . . . . . . . .
Next. Do you have three or more qualifying children?
No. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part II and enter the smaller of
line 3 or line 6 on line 13.
Yes. If line 6 is equal to or more than line 3, skip Part II and enter the amount from line 3 on line 13.
Otherwise, go to line 7.

Part II

Withheld social security and Medicare taxes from Form(s) W-2, boxes 4 and 6.
If married filing jointly, include your spouse’s amounts with yours. If you
worked for a railroad, see instructions on back . . . . . . . . . .

8

1040 filers:

1040A filers:
1040NR filers:

Enter the total of the amounts from Form 1040, lines
27 and 57, plus any taxes that you identified using code
“UT” and entered on line 60.
Enter -0-.

Enter the total of the amounts from Form 1040NR, lines
27 and 55, plus any taxes that you identified using code
“UT” and entered on line 59.
Add lines 7 and 8 . . . . . . . . . . . . . . . . . .
Enter the total of the amounts from Form 1040, lines
1040 filers:
64a and 69.

1040A filers:

11
12

1

2
3

6

Certain Filers Who Have Three or More Qualifying Children

7

9
10

2011
Attachment
Sequence No. 47

Enter the total of the amount from Form 1040A, line
38a, plus any excess social security and tier 1 RRTA
taxes withheld that you entered to the left of line 41
(see instructions on back).
1040NR filers: Enter the amount from Form 1040NR, line 65.
Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . .
Enter the larger of line 6 or line 11 . . . . . . . . . . . .
Next, enter the smaller of line 3 or line 12 on line 13.

Part III
Additional Child Tax Credit
13
This is your additional child tax credit

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1040
1040A

Enter this amount on
Form 1040, line 65,
Form 1040A, line 39, or
Form 1040NR, line 63.

1040NR ◀
For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 10644E

Form 8812 (2011)

Page 2

Form 8812 (2011)

Instructions

• Temporary Assistance for Needy Families (TANF).

What's New

• Medicaid and supplemental security income (SSI).
• Supplemental Nutrition Assistance Program (food stamps) and lowincome housing.
• Any other benefits or assistance under any federal programs or under any
state or local program financed in whole or in part with federal funds.

Future developments. The IRS has created a page on IRS.gov for
information about Form 8812 and its instructions, at www.irs.gov/
form8812. Information about any future developments affecting Form 8812
(such as legislation enacted after we release it) will be posted on that page.

Purpose of Form
Use Form 8812 to figure your additional child tax credit. The additional
child tax credit may give you a refund even if you do not owe any tax.

Who Should Use Form 8812
First, complete the Child Tax Credit Worksheet that applies to you. See the
instructions for Form 1040, line 51, Form 1040A, line 33, or Form
1040NR, line 48. If you meet the condition given in the TIP at the end of
your Child Tax Credit Worksheet, use Form 8812 to see if you can take the
additional child tax credit.

Effect of Credit on Welfare Benefits
Any refund you receive as a result of taking the additional child tax credit
will not be used to determine if you are eligible for the following
programs, or how much you can receive from them. But if the refund you
receive because of the additional child tax credit is not spent within a
certain period of time, it may count as an asset (or resource) and affect
your eligibility.

Nontaxable Combat Pay
Enter on line 4b the total amount of nontaxable combat pay that you, and
your spouse if filing jointly, received in 2011. This amount should be
shown in Form W-2, box 12, with code Q.

Railroad Employees
If you worked for a railroad, include the following taxes in the total on
Form 8812, line 7.
• Tier 1 tax withheld from your pay. This tax should be shown in box 14 of
your Form(s) W-2 and identified as “Tier 1 tax.”
• If you were an employee representative, 50% of the total tier 1 tax you
paid for 2011.

1040A Filers
If you, or your spouse if filing jointly, had more than one employer for
2011 and total wages of over $106,800, figure any excess social security
and tier 1 railroad retirement (RRTA) taxes withheld. See Pub. 505. Include
any excess on Form 8812, line 10.

Earned Income Chart—Line 4a
IF you...
have net earnings
from selfemployment
are taking the EIC
on Form 1040, line
64a, or Form
1040A, line 38a

are not taking the
EIC

AND you...
use either optional method to figure
those net earnings

THEN enter on line 4a...
the amount figured using Pub. 972.

completed Worksheet B of the EIC
instructions in your Form 1040
instructions

your earned income from Worksheet B, line 4b, plus all of your nontaxable combat pay if you did not elect to include it in
earned income for the EIC. If you were a member of the clergy, subtract (a) the rental value of a home or the nontaxable
portion of an allowance for a home furnished to you (including payments for utilities), and (b) the value of meals and
lodging provided to you, your spouse, and your dependents for your employer’s convenience.

did not complete Worksheet B or
filed Form 1040A

your earned income from Step 5 of the EIC instructions in your tax return instructions, plus all of your nontaxable combat
pay if you did not elect to include it in earned income for the EIC.

were self-employed, or you are filing
Schedule SE because you were a
member of the clergy or you had
church employee income, or you are
filing Schedule C or C-EZ as a
statutory employee

the amount figured using Pub. 972.

are not self-employed or filing
Schedule SE, C, or C-EZ for the
above reasons

your earned income figured as follows:
Line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR
Subtract, if included on line 7 (line 8 for Form 1040NR), any:
• Taxable scholarship or fellowship grant not reported on a Form W-2.
• Amount received for work performed while an inmate in a penal institution (put
“PRI” and the amount subtracted in the space next to line 7 of Form 1040 or
1040A (line 8 for Form 1040NR)).
• Amount received as a pension or annuity from a nonqualified deferred
compensation plan or a nongovernmental section 457 plan (put “DFC” and the
amount subtracted in the space next to line 7 of Form 1040 or Form 1040A (line 8
for 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.
• Amount from Form 2555, line 43, or Form 2555-EZ, line 18.
Add all your nontaxable combat pay from Form(s) W-2, box 12, with code Q

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Earned income =



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