2005 Publication 972 8901 P972
User Manual: 8901
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Department of the Treasury What’s new
Internal Revenue Service
Qualifying child. The definition of a qualifying child has
changed. See Qualifying child, later.
Publication 972 New Form 8901. If you have a qualifying child who is not
Cat. No. 26584R — OMB No. 1545–0074 your dependent, you must complete and file Form 8901,
Information on Qualifying Children Who Are Not Depen-
dents.
Child Tax
Hurricane Katrina tax relief. If your main home was in
the Hurricane Katrina disaster area on August 25, 2005,
Credit you may be able to elect to use your 2004 earned income
to figure your additional child tax credit. See Form 8812
and Publication 4492.
For use in preparing
2005 Returns Reminder
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publica-
tion on pages that would otherwise be blank. You can help
bring these children home by looking at the photographs
and calling 1-800-THE-LOST (1-800-843-5678) if you rec-
ognize a child.
Introduction
The purpose of this publication is:
1. To figure the child tax credit you claim on Form 1040,
line 52, or Form 1040A, line 33, and
2. To figure the amount of earned income you enter on
line 4a of Form 8812, Additional Child Tax Credit.
This publication is intended primarily for individuals sent
here by the instructions to Forms 1040, 1040A, and 8812.
Even if you were not sent here by the instructions to one of
the forms, you can still choose to use this publication to
figure your credit. However, most individuals can use the
simpler worksheet in their tax form instructions.
This publication includes a detailed example of a tax-
payer who figures the child tax credit and the additional
child tax credit.
If you were sent here from your Form 1040 or Form
1040A instructions. Go to page 4 of this publication and
complete the Child Tax Credit Worksheet.
If you were sent here from your Form 8812 instruc-
tions. Go to page 8 of this publication and complete the
1040 Filers – Earned Income Worksheet.
If you have not read your Form 1040 or Form 1040A
Get forms and other information instructions. Read the explanation of who must use this
publication next. If you find that you are not required to use
faster and easier by: this publication to figure your child tax credit, you can use
Internet •
www.irs.gov
the simpler worksheet in the Form 1040 or Form 1040A
instructions to figure your credit.
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Who must use this publication. If you answer “Yes” to
any of the following questions, you must use this publica- Child Tax Credit
tion to figure your child tax credit.
This credit is for people who have a qualifying child as
1. Are you excluding income from Puerto Rico or are defined on this page. It is in addition to the credit for child
you filing any of the following forms? and dependent care expenses (on Form 1040, line 48, or
Form 1040A, line 29) and the earned income credit (on
a. Form 2555 or 2555-EZ (relating to foreign earned Form 1040, line 66a, or Form 1040A, line 41a).
income). The maximum amount you can claim for the credit is
$1,000 for each qualifying child.
b. Form 4563 (exclusion of income for residents of
American Samoa). Qualifying Child
2. Is the amount on Form 1040, line 38, or Form 1040A,
line 22, more than the amount shown next for your A qualifying child for purposes of the child tax credit is a
filing status? child who:
a. Married filing jointly – $110,000. 1. Is your son, daughter, stepchild, foster child, brother,
sister, stepbrother, stepsister, or a descendant of any
b. Single, head of household, or qualifying widow(er) of them (for example, your grandchild),
– $75,000.
2. Was under age 17 at the end of 2005,
c. Married filing separately – $55,000.
3. Did not provide over half of his or her own support for
3. Are you claiming any of the following credits? 2005,
4. Lived with you for more than half of 2005. (see Ex-
a. Adoption credit, Form 8839. ceptions to “time lived with you” condition below),
b. Mortgage interest credit, Form 8396. and
c. District of Columbia first-time homebuyer credit, 5. Was a U.S. citizen, a U.S. national, or a resident of
Form 8859. the United States. If the child was adopted, see
Adopted child below.
For each qualifying child you must either check the box
Comments and suggestions. We welcome your com- on Form 1040 or Form 1040A, line 6c, column (4), or
ments about this publication and your suggestions for complete Form 8901 (if the child is not your dependent).
future editions.
You can write to us at the following address: Adopted child. An adopted child is always treated as
your own child. An adopted child includes a child lawfully
Internal Revenue Service placed with you for legal adoption.
Individual Forms and Publications Branch If you are a U.S. citizen or U.S. national and your
SE:W:CAR:MP:T:I adopted child lived with you all year as a member of your
1111 Constitution Ave. NW, IR-6406 household in 2005, that child meets condition (5) above to
Washington, DC 20224 be a qualifying child for the child tax credit.
Exceptions to “time lived with you” condition. A child
We respond to many letters by telephone. Therefore, it is considered to have lived with you for all of 2005 if the
would be helpful if you would include your daytime phone child was born or died in 2005 and your home was this
number, including the area code, in your correspondence. child’s home for the entire time he or she was alive.
You can email us at *taxforms@irs.gov. (The asterisk Temporary absences for special circumstances, such as
must be included in the address.) Please put “Publications for school, vacation, medical care, military service, or busi-
Comment” on the subject line. Although we cannot re- ness, count as time lived with you.
spond individually to each email, we do appreciate your There are also exceptions to the “time lived with you”
feedback and will consider your comments as we revise condition for kidnapped children and children of divorced
our tax products. or separated parents. For details, see the instructions for
Tax questions. If you have a tax question, visit Form 1040, lines 52 and 6c, or Form 1040A, lines 33 and
www.irs.gov or call 1-800-829-1040. We cannot answer 6c.
tax questions at either of the addresses listed above.
Ordering forms and publications. Visit www.irs.gov/ Qualifying child of more than one person. A special
formspubs to download forms and publications, call rule applies if your qualifying child is the qualifying child of
1-800-829-3676, or write to the National Distribution more than one person. For details, see the instructions for
Center at the address shown under How To Get Tax Help Form 1040, lines 52 and 6c, or Form 1040A, lines 33 and
in the back of this publication. 6c.
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1040EZ. You must provide the name and identification
Limits on the Credit number (usually a social security number) on your tax
return (or Form 8901) for each qualifying child.
You must reduce your child tax credit if either (1) or (2)
applies.
1. The amount on Form 1040, line 46, or Form 1040A, Earned Income
line 28, is less than the credit. If this amount is zero,
you cannot take this credit because there is no tax to You will need to figure your earned income using one of the
reduce. But you may be able to take the additional worksheets in this publication if you are completing the
child tax credit. See Additional Child Tax Credit, Line 11 Worksheet (page 6) or Form 8812. Form 1040
later. filers, use the worksheet on page 8 to figure your earned
2. Your modified adjusted gross income (AGI) is above income. Form 1040A filers, use the worksheet on page 9.
the amount shown below for your filing status. For this purpose, earned income includes only:
a. Married filing jointly – $110,000. •Taxable earned income, and
b. Single, head of household, or qualifying widow(er) •Nontaxable combat pay.
– $75,000.
c. Married filing separately – $55,000.
Additional Child Tax Credit
Modified AGI. For purposes of the child tax credit, your
modified AGI is your AGI plus the following amounts that This credit is for certain individuals who get less than the
may apply to you. full amount of the child tax credit. The additional child tax
•Any amount excluded from income because of the credit may give you a refund even if you do not owe any
exclusion of income from Puerto Rico. tax.
•Any amount on line 43 or line 48 of Form 2555, How to claim the additional child tax credit. To claim
Foreign Earned Income. the additional child tax credit, follow the steps below.
•Any amount on line 18 of Form 2555-EZ, Foreign
Earned Income Exclusion. 1. Make sure you figured the amount, if any, of your
child tax credit.
•Any amount on line 15 of Form 4563, Exclusion of
Income for Bona Fide Residents of American Sa- 2. If you answered “Yes” on line 4 or line 5 of the Child
moa. Tax Credit Worksheet in the Form 1040 or Form
1040A instructions (or on line 13 of the Child Tax
If you do not have any of the above, your modified AGI is Credit Worksheet in this publication), use Form 8812
the same as your AGI. to see if you can take the additional child tax credit.
AGI. Your AGI is the amount on Form 1040, line 38, or 3. If you have an additional child tax credit on line 13 of
Form 1040A, line 22. Form 8812, carry it to Form 1040, line 68 or Form
1040A, line 42.
Claiming the Credit
To claim the child tax credit, you must file Form 1040 or
Form 1040A. You cannot claim the child tax credit on Form
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Child Tax Credit Worksheet
No.
STOP
Keep for Your Records
1.
2.
3.
8.
7.
1
2
Number of qualifying children: $1,000. Enter the result.⫻
Enter the amount from Form 1040, line 38, or
Form 1040A, line 22.
1040 Filers. Enter the total of any—
●Exclusion of income from Puerto Rico, and
●Amounts from Form 2555, lines 43 and 48;
Form 2555-EZ, line 18; and
Form 4563, line 15.
Is the amount on line 1 more than the amount on line 7?
You cannot take the child tax credit on Form 1040, line 52,
or Form 1040A, line 33. You also cannot take the additional child
tax credit on Form 1040, line 68, or Form 1040A, line 42.
Complete the rest of your Form 1040 or 1040A.
Yes. Subtract line 7 from line 1. Enter the result.
Go to Part 2 on the next page.
Multiply the amount on line 6 by 5% (.05). Enter the result.
3
8
1040A Filers. Enter -0-.
其
4. Add lines 2 and 3. Enter the total. 4
5. Enter the amount shown below for your filing status.
●Married filing jointly - $110,000
●Single, head of household, or
qualifying widow(er) - $75,000
●Married filing separately - $55,000
5
其
6.
Is the amount on line 4 more than the amount on line 5?
Yes. Subtract line 5 from line 4.
No. Leave line 6 blank. Enter -0- on line 7.
If the result is not 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.
6
7
Part 1
To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2005 and meet the other
requirements listed on page 2.
CAUTION
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Child Tax Credit Worksheet—Continued from page 4 Keep for Your Records
9.
10.
9
10
Enter the amount from Form 1040, line 46, or Form 1040A, line 28.
Add the amounts from—
11. Are you claiming any of the following credits?
●Adoption credit, Form 8839
●Mortgage interest credit, Form 8396
●District of Columbia first-time homebuyer credit, Form 8859
11
其
12.
Subtract line 11 from line 9. Enter the result.
Part 2
1040
13. Is the amount on line 8 of this worksheet more than the amount on line 12?
Yes. Enter the amount from line 12.
See the below.TIP
No. Enter the amount from line 8. This is your
child tax credit.
Enter this amount on
Form 1040, line 52, or
Form 1040A, line 33.
You may be able to take the additional child tax credit on
Form 1040, line 68, or Form 1040A, line 42, only if you answered
“Yes” on line 13.
●First, complete your Form 1040 through line 67, or
Form 1040A through line 41a.
●Then, use Form 8812 to figure any additional child tax credit.
其
13
䊴
Yes. Complete the Line 11 Worksheet on the next page
to figure the amount to enter here.
No. Enter the amount from line 10.
12
1040A
Form 1040 or Form 1040A
Line 47
Line 48
Line 49
Line 50
Line 51
Line 29
Line 30
Line 31
Line 32
Enter the total.
+
+
+
+
TIP
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Line 11 Worksheet Keep for Your Records
⻫Complete the Earned Income Worksheet on page 8 or 9 that applies to you. Exception: You do
not need to complete an Earned Income Worksheet if you are electing to use your 2004 earned
income on line 2 of this worksheet.
1.
5.
7.
1
6
Enter the amount from line 8 of the Child Tax Credit Worksheet on page 4.
Enter the total of the following amounts from
Form(s) W-2:
1040 filers. Enter the total of any—
●Amounts from Form 1040, lines 27 and 59, and
●Uncollected social security and Medicare or
tier 1 RRTA taxes shown in box 12 of your
Form(s) W-2 with codes A, B, M, and N.
7
1040A filers. Enter -0-.
其
8. Add lines 6 and 7. Enter the total. 8
9. 1040 filers. Enter the total of the amounts from
Form 1040, lines 66a and 67.
1040A filers. Enter the total of any— 9
●Amount from Form 1040A, line 41a, and
●Excess social security and tier 1 RRTA taxes
withheld that you entered to the left of Form
1040A, line 43.
●Social security taxes from box 4, and
●Medicare taxes from box 6.
If married filing
jointly, include your
spouse’s amounts
with yours when
completing lines 6
and 7.
䊳
䊳
Railroad employees, see the bottom of page 7.
Use this worksheet only if you answered “Yes” on line 11 of the Child Tax Credit Worksheet on page 5.
其
Before you begin:
2.
2
Enter your earned income from the worksheet on page
8 or 9 that applies to you. Exception: If your main
home was in the Hurricane Katrina disaster area on
August 25, 2005, and you are electing to use your 2004
earned income to figure any additional child tax credit
and earned income credit, enter your 2004 earned
income. See Publication 4492 for details.
No. Leave line 3 blank, enter -0- on line 4, and go
to line 5.
3. Is the amount on line 2 more than $11,000?
Yes. Subtract $11,000 from the amount on line 2.
Enter the result.
4. Multiply the amount on line 3 by 15% (.15) and enter the result.
Is the amount on line 1 of the Child Tax Credit Worksheet on page 4 $3,000 or
more?
No. If line 4 above is zero, stop. Do not complete the rest of this worksheet.
Instead, go back to the Child Tax Credit Worksheet on page 5 and do the
following. Enter the amount from line 10 on line 11 and complete lines 12 and
13. If line 4 above is more than zero, leave lines 6 through 9 blank, enter -0- on
line 10, and go to line 11 on the next page.
3
4
Yes. If line 4 above is equal to or more than line 1 above, leave lines 6
through 9 blank, enter -0- on line 10, and go to line 11 on the next page.
Otherwise, see 1040 filers and 1040A filers on page 7 and then go to line 6.
6.
10. Subtract line 9 from line 8. If the result is zero or less, enter -0-.
Go to line 11 on the next page. 10
CAUTION
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Line 11 Worksheet—Continued from page 6 Keep for Your Records
12.
12
Is the amount on line 11 of this worksheet more than the amount on line 1?
13. Enter the total of the amounts from—
●Form 8839, line 18, and
●Form 8396, line 11, and
●Form 8859, line 11. 13
其
14.
Enter the amount from line 10 of the Child Tax Credit Worksheet on page 5.
15. Add lines 13 and 14. Enter the total.
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
and Tier 1 Medicare tax you paid for 2005.
15
14
其
Yes. Enter -0-.
No. Subtract line 11 from line 1. Enter the result.
Next, figure the amount of any of the following credits that you are claiming.
Use the amount from line 12 above when you are asked to enter the amount
from Form 1040, line 52, or Form 1040A, line 33.
●Adoption credit, Form 8839
●Mortgage interest credit, Form 8396
●District of Columbia first-time homebuyer credit, Form 8859
Then, go to line 13.
Railroad employees. Include the following taxes in the total on line 6 of the Line 11 Worksheet.
⻫
⻫
Enter this amount on
line 11 of the Child
Tax Credit Worksheet
on page 5.
11. Enter the larger of line 4 or line 10. 11
1040 filers. Complete lines 59, 66a, and 67 of your return if they apply to you.
1040A filers. Complete line 41a of your return if it applies to you. If you, or your spouse if
filing jointly, had more than one employer for 2005 and total wages of over $90,000, figure any
excess social security and railroad retirement (RRTA) taxes withheld. See the instructions for
Form 1040A, line 43.
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1040 Filers - Earned Income Worksheet
Before you begin:
⻫Use this worksheet only if you were sent here from the Line 11 Worksheet on page 6 of this publication or line
4a of Form 8812, Additional Child Tax Credit.
⻫Disregard community property laws when figuring the amounts to enter on this worksheet.
⻫If married filing jointly, include your spouse’s amounts with yours when completing this worksheet.
1. a. Enter the amount from Form 1040, 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.
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 1 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 K1.* Reduce this
amount by any unreimbursed nonfarm partnership expenses you deducted on Schedule E. Do not
include 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 36, and from farm partnerships,
Schedule K-1 (Form 1065), box 14, code A.* Reduce this amount by any unreimbursed
farm partnership expenses you deducted on Schedule E. Do not include 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 on page 6 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) ....................................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). 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 41, 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 amount, if any, from Form 2555, line 42, that is also
deducted on Schedule C, C-EZ, or F, or included on Schedule E in
partnership net income or (loss) ............................ 5b.
c. Subtract line 5b from line 5a ............................................5c.
6. Enter the amount from Form 1040, line 27 ....................................6.
7. Add lines 4a through 4c, 5c, and 6 ...................................................... 7.
8. Subtract line 7 from line 3 ............................................................ 8.
•If you were sent here from the Line 11 Worksheet on page 6, enter this amount on line 2 of that
worksheet.
•If you were sent here from Form 8812, enter this amount on line 4a of that form.
*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.
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1040A Filers - Earned Income Worksheet
Before you begin:
⻫Use this worksheet only if you were sent here from the Line 11 Worksheet on page 6 of this publication.
⻫Disregard community property laws when figuring the amounts to enter on this worksheet.
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 on
page 6 ................................................................... 4.
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11. They check the “No” box on line 11 because they are
not claiming any of the credits shown on line 11.
Detailed Example They enter -0- in the box for line 11.
Steve and Gretchen Leaf have four children who are all 12. They subtract the amount on line 11 ($0) from the
qualifying children for the child tax credit. Steve and amount on line 9 ($2,000) and enter the result
Gretchen’s adjusted gross income (AGI) (Form 1040, line ($2,000) in the box for line 12.
38) is $112,000. This amount represents Steve’s salary 13. They check the “Yes” box in line 13 since the amount
and is considered earned income. They will file a joint on line 8 ($3,900) is more than the amount on line 12
return. Assume that their tax (Form 1040, line 46) is ($2,000). They enter the amount from line 12
$2,000. ($2,000) in the box for line 13. Their child tax credit is
Steve and Gretchen have the 2005 Form 1040 tax $2,000. They enter $2,000 on line 52 of their Form
package and instructions. They want to see if they qualify 1040.
for the child tax credit, so they follow the steps for line 52 in
the instructions. Steve and Gretchen read the TIP in the worksheet and find
that they may be able to take the additional child tax credit
Step 1. In Step 1 of those instructions Steve and Gretchen because they checked the “Yes” box in line 13.
determine all four children qualify for the child tax credit. Steve and Gretchen complete their Form 1040 through
Step 2. The Leafs check the box in column (4) of line 6c on line 67 and use Form 8812 to see if they can claim the
Form 1040 for each child. additional child tax credit.
Step 3. In Step 3 the Leafs find out they must use Publica- Completing Form 8812.
tion 972 to figure their child tax credit because their AGI is
more than $110,000. When they read Publication 972, 1. They enter the amount from line 8 of their Child Tax
they find out they must complete the Child Tax Credit Credit Worksheet ($3,900) on line 1.
Worksheet that begins on page 4. 2. On line 2, they enter the amount of their child tax
Completing the Child Tax Credit Worksheet. Steve and credit ($2,000) from line 52 of their Form 1040.
Gretchen fill out the worksheet (shown here) to find out 3. Steve and Gretchen subtract the amount on line 2
how much child tax credit they can claim. ($2,000) from the amount on line 1 ($3,900) and
enter the result ($1,900) on line 3.
1. Steve and Gretchen enter the number of qualifying
children (4), multiply 4 by $1,000, and enter the re- 4. Before completing line 4a, they read the instructions
sult ($4,000) in the box for line 1. on the back of the form and find they should enter
the amount from line 7 of their Form 1040 ($112,000)
2. They enter their AGI ($112,000) in the box for line 2. on line 4a.
3. They enter -0- in the box for line 3 since they did not 5. Neither Steve nor Gretchen had any nontaxable
exclude any income from Puerto Rico or any income combat pay, so they leave line 4b blank.
on Form 2555, Form 2555-EZ, or Form 4563.
6. Since the amount on line 4a ($112,000) is more than
4. They add $112,000 and $0 and enter the result $11,000, they check the “Yes” box on line 5, and
($112,000) in the box for line 4. subtract $11,000 from the amount on line 4a
5. They enter $110,000 in the box for line 5 since they ($112,000) and enter the result ($101,000) on line 5.
will file a joint return. 7. They multiply the amount on line 5 ($101,000) by
6. They check the “Yes” box in line 6 since the amount 15% (.15) and enter the result ($15,150) on line 6.
on line 4 ($112,000) is more than the amount on line Next, they are asked if they have three or more
5 ($110,000). They subtract line 5 ($110,000) from qualifying children. Steve and Gretchen check the
line 4 ($112,000) and enter the result ($2,000) in the “Yes” box. Since line 6 ($15,150) is more than line 3
box for line 6. ($1,900), they skip Part II and enter the amount from
line 3 ($1,900) on line 13. This $1,900 is their addi-
7. They multiply the amount on line 6 ($2,000) by 5% tional child tax credit. They also enter this amount on
(.05) and enter the result ($100) in the box for line 7. line 68 of their Form 1040.
8. They check the “Yes” box in line 8 since the amount Steve and Gretchen will get a child tax credit of $2,000 and
on line 1 ($4,000) is more than the amount on line 7 an additional child tax credit of $1,900 for the year.
($100). They subtract line 7 ($100) from line 1
($4,000) and enter the result ($3,900) in the box for
line 8.
9. They enter the amount from line 46 of their Form
1040 ($2,000) in the box for line 9.
10. Steve and Gretchen did not have any of the credits
on lines 47, 48, 49, 50, or 51 of Form 1040, so they
enter -0- in the box for line 10.
Page 10
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44,000
112,000
0
110,000
2,000
100
3,900
112,000
⻫
⻫
Leafs’ filled-in worksheet
Child Tax Credit Worksheet
No.
STOP
Keep for Your Records
1.
2.
3.
8.
7.
1
2
Number of qualifying children: $1,000. Enter the result.⫻
Enter the amount from Form 1040, line 38, or
Form 1040A, line 22.
1040 Filers. Enter the total of any—
●Exclusion of income from Puerto Rico, and
●Amounts from Form 2555, lines 43 and 48;
Form 2555-EZ, line 18; and
Form 4563, line 15.
Is the amount on line 1 more than the amount on line 7?
You cannot take the child tax credit on Form 1040, line 52,
or Form 1040A, line 33. You also cannot take the additional child
tax credit on Form 1040, line 68, or Form 1040A, line 42.
Complete the rest of your Form 1040 or 1040A.
Yes. Subtract line 7 from line 1. Enter the result.
Go to Part 2 on the next page.
Multiply the amount on line 6 by 5% (.05). Enter the result.
3
8
1040A Filers. Enter -0-.
其
4. Add lines 2 and 3. Enter the total. 4
5. Enter the amount shown below for your filing status.
●Married filing jointly - $110,000
●Single, head of household, or
qualifying widow(er) - $75,000
●Married filing separately - $55,000
5
其
6.
Is the amount on line 4 more than the amount on line 5?
Yes. Subtract line 5 from line 4.
No. Leave line 6 blank. Enter -0- on line 7.
If the result is not 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.).
6
7
Part 1
To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2005 and meet the other
requirements listed on page 2.
TIP
Page 11
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2,000
0
2,000
2,000
Leafs’ filled-in worksheet continued
Child Tax Credit Worksheet—Continued from page 4 Keep for Your Records
9. 9Enter the amount from Form 1040, line 46, or Form 1040A, line 28.
11. Are you claiming any of the following credits?
●Adoption credit, Form 8839
●Mortgage interest credit, Form 8396
●District of Columbia first-time homebuyer credit, Form 8859
11
其
12.
Subtract line 11 from line 9. Enter the result.
Part 2
1040
13. Is the amount on line 8 of this worksheet more than the amount on line 12?
Yes. Enter the amount from line 12.
See the below.TIP
No. Enter the amount from line 8. This is your
child tax credit.
Enter this amount on
Form 1040, line 52, or
Form 1040A, line 33.
You may be able to take the additional child tax credit on
Form 1040, line 68, or Form 1040A, line 42, only if you answered
“Yes” on line 13.
●First, complete your Form 1040 through line 67, or
Form 1040A through line 41a.
●Then, use Form 8812 to figure any additional child tax credit.
其
13
䊴
Yes. Complete the Line 11 Worksheet on the next page
to figure the amount to enter here.
No. Enter the amount from line 10.
12
1040A
⻫
⻫
10.
10
Add the amounts from—
Form 1040 or Form 1040A
Line 47
Line 48
Line 49
Line 50
Line 51
Line 29
Line 30
Line 31
Line 32
Enter the total.
+
Line
+
+
+
0
Page 12
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Steve and Gretchen Leaf 678 00 4444
3,900
2,000
1,900
15,150
1,900
⻫
⻫
Yes. Subtract $11,000 from the amount on line 4a. Enter the result
OMB No. 1545-0074
Additional Child Tax Credit
8812
Form
Complete and attach to Form 1040 or Form 1040A.
Department of the Treasury
Internal Revenue Service
Attachment
Sequence No. 47
Name(s) shown on return Your social security number
Form 8812 (2005)For Paperwork Reduction Act Notice, see back of form. Cat. No. 10644E
3
2
4a
6
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
Add lines 7 and 8
1
Enter the total of the amounts from Form 1040, lines
27 and 59, plus any uncollected social security and
Medicare or tier 1 RRTA taxes included on line 63.
Enter -0-.
Enter the total of the amounts from Form 1040, lines
66a and 67.
Enter the total of the amount from Form 1040A, line
41a, plus any excess social security and tier 1 RRTA
taxes withheld that you entered to the left of line 43
(see instructions on back).
Enter the amount from line 1 of your Child Tax Credit Worksheet on page 42 of the Form 1040 instructions
or page 39 of the Form 1040A instructions. If you used Pub. 972, enter the amount from line 8 of the
worksheet on page 4 of the publication
Enter the amount from Form 1040, line 52, or Form 1040A, line 33
Subtract line 2 from line 1. If zero, stop; you cannot take this credit
8
9
其
6
其
1040A filers:
1040 filers:
1040 filers:
1040A filers:
1
2
13
1040
1040A
..........
Enter this amount on
Form 1040, line 68, or
Form 1040A, line 42.
䊴
䊴
8812
1040
1040A
. . . . . . . . . .
3
Earned income (see instructions on back). If your main home was in the
Hurricane Katrina disaster area on August 25, 2005, and you are electing to
use your 2004 earned income, check here 䊳
5Is the amount on line 4a more than $11,000?
No. Leave line 5 blank and enter -0- on line 6.
4a
5
Multiply the amount on line 5 by 15% (.15) and enter the result
7
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.
Ye s .
7
8
9
10
10
11 Subtract line 10 from line 9. If zero or less, enter -0- 11
12 12
Enter the larger of line 6 or line 11
Next, enter the smaller of line 3 or line 12 on line 13.
13 This is your additional child tax credit
Part III
Part I
Part II
All Filers
Certain Filers Who Have Three or More Qualifying Children
Additional Child Tax Credit
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.
(99)
4b
Nontaxable combat pay (see instructions on
back)
b
20
05
112,000
101,000
Page 13
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
It contains a list of free tax publications and an index of tax
topics. It also describes other free tax information services,
Paperwork Reduction Act Notice. We ask for the infor- including tax education and assistance programs and a list
mation on the worksheets in this publication to carry out of TeleTax topics.
the Internal Revenue laws of the United States. You are Internet. You can access the IRS website 24
required to give us the information if requested. We need it hours a day, 7 days a week, at www.irs.gov to:
to ensure that you are complying with these laws and to
allow us to figure and collect the right amount of tax.
You are not required to provide the information re- •E-file your return. Find out about commercial tax
quested on a form (or worksheet in this publication) that is preparation and e-file services available free to eli-
subject to the Paperwork Reduction Act unless the form (or gible taxpayers.
publication) displays a valid OMB control number. Books •Check the status of your 2005 refund. Click on
or records relating to a form, its instructions, or this publica- Where’s My Refund. Be sure to wait at least 6
tion must be retained as long as their contents may be- weeks from the date you filed your return (3 weeks
come material in the administration of any Internal if you filed electronically). Have your 2005 tax re-
Revenue law. Generally, tax returns and return information turn available because you will need to know your
are confidential, as required by section 6103. social security number, your filing status, and the
The average time and expenses required to complete exact whole dollar amount of your refund.
these worksheets will vary depending on individual circum- •Download forms, instructions, and publications.
stances. For the estimated averages, see the instructions •Order IRS products online.
for your income tax return. •Research your tax questions online.
If you have suggestions for making these worksheets
simpler, we would be happy to hear from you. See Com- •Search publications online by topic or keyword.
ments and suggestions, earlier. •View Internal Revenue Bulletins (IRBs) published in
the last few years.
•Figure your withholding allowances using our Form
How To Get Tax Help W-4 calculator.
•Sign up to receive local and national tax news by
You can get help with unresolved tax issues, order free email.
publications and forms, ask tax questions, and get informa- •Get information on starting and operating a small
tion from the IRS in several ways. By selecting the method business.
that is best for you, you will have quick and easy access to
tax help. Phone. Many services are available by phone.
Contacting your Taxpayer Advocate. If you have at-
tempted to deal with an IRS problem unsuccessfully, you •Ordering forms, instructions, and publications. Call
should contact your Taxpayer Advocate. 1-800-829-3676 to order current-year forms, in-
The Taxpayer Advocate independently represents your structions, and publications and prior-year forms
interests and concerns within the IRS by protecting your and instructions. You should receive your order
rights and resolving problems that have not been fixed within 10 days.
through normal channels. While Taxpayer Advocates can- •Asking tax questions. Call the IRS with your tax
not change the tax law or make a technical tax decision, questions at 1-800-829-1040.
they can clear up problems that resulted from previous
contacts and ensure that your case is given a complete •Solving problems. You can get face-to-face help
and impartial review. solving tax problems every business day in IRS
To contact your Taxpayer Advocate: Taxpayer Assistance Centers. An employee can
explain IRS letters, request adjustments to your ac-
•Call the Taxpayer Advocate toll free at count, or help you set up a payment plan. Call your
1-877-777-4778. local Taxpayer Assistance Center for an appoint-
•Call, write, or fax the Taxpayer Advocate office in ment. To find the number, go to www.irs.gov/local-
your area. contacts or look in the phone book under United
States Government, Internal Revenue Service.
•Call 1-800-829-4059 if you are a TTY/TDD user. •TTY/TDD equipment. If you have access to TTY/
•Visit www.irs.gov/advocate.TDD equipment, call 1-800-829-4059 to ask tax
questions or to order forms and publications.
For more information, see Publication 1546, How To Get •TeleTax topics. Call 1-800-829-4477 and press 2 to
Help With Unresolved Tax Problems (now available in listen to pre-recorded messages covering various
Chinese, Korean, Russian, and Vietnamese, in addition to tax topics.
English and Spanish). •Refund information. If you would like to check the
Free tax services. To find out what services are avail- status of your 2005 refund, call 1-800-829-4477
able, get Publication 910, IRS Guide to Free Tax Services. and press 1 for automated refund information or
Page 14
Page 15 of 15 of Publication 972 13:28 - 14-DEC-2005
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
call 1-800-829-1954. Be sure to wait at least 6
weeks from the date you filed your return (3 weeks National Distribution Center
if you filed electronically). Have your 2005 tax re- P.O. Box 8903
turn available because you will need to know your Bloomington, IL 61702-8903
social security number, your filing status, and the CD-ROM for tax products. You can order Pub-
exact whole dollar amount of your refund. lication 1796, IRS Tax Products CD-ROM, and
obtain:
Evaluating the quality of our telephone services. To •A CD that is released twice so you have the latest
ensure that IRS representatives give accurate, courteous, products. The first release ships in late December
and professional answers, we use several methods to and the final release ships in late February.
evaluate the quality of our telephone services. One method
is for a second IRS representative to sometimes listen in •Current-year forms, instructions, and publications.
on or record telephone calls. Another is to ask some callers •Prior-year forms, instructions, and publications.
to complete a short survey at the end of the call. •Tax Map: an electronic research tool and finding
Walk-in. Many products and services are avail- aid.
able on a walk-in basis. •Tax law frequently asked questions (FAQs).
•Tax Topics from the IRS telephone response sys-
•Products. You can walk in to many post offices, tem.
libraries, and IRS offices to pick up certain forms, •Fill-in, print, and save features for most tax forms.
instructions, and publications. Some IRS offices, •Internal Revenue Bulletins.
libraries, grocery stores, copy centers, city and •Toll-free and email technical support.
county government offices, credit unions, and office Buy the CD-ROM from National Technical Information
supply stores have a collection of products avail- Service (NTIS) at www.irs.gov/cdorders for $25 (no han-
able to print from a CD-ROM or photocopy from dling fee) or call 1-877-233-6767 toll free to buy the
reproducible proofs. Also, some IRS offices and CD-ROM for $25 (plus a $5 handling fee).
libraries have the Internal Revenue Code, regula-
tions, Internal Revenue Bulletins, and Cumulative CD-ROM for small businesses. Publication
Bulletins available for research purposes. 3207, The Small Business Resource Guide
CD-ROM for 2005, has a new look and en-
•Services. You can walk in to your local Taxpayer hanced navigation features. This year’s CD includes:
Assistance Center every business day for personal,
face-to-face tax help. An employee can explain IRS •Helpful information, such as how to prepare a busi-
letters, request adjustments to your tax account, or ness plan, find financing for your business, and
help you set up a payment plan. If you need to much more.
resolve a tax problem, have questions about how •All the business tax forms, instructions, and publi-
the tax law applies to your individual tax return, or cations needed to successfully manage a business.
you’re more comfortable talking with someone in •Tax law changes for 2005.
person, visit your local Taxpayer Assistance Center •IRS Tax Map to help you find forms, instructions,
where you can spread out your records and talk and publications by searching on a keyword or
with an IRS representative face-to-face. No ap- topic.
pointment is necessary, but if you prefer, you can •Web links to various government agencies, busi-
call your local Center and leave a message re- ness associations, and IRS organizations.
questing an appointment to resolve a tax account
issue. A representative will call you back within 2 •“Rate the Product” survey—your opportunity to
business days to schedule an in-person appoint- suggest changes for future editions.
ment at your convenience. To find the number, go An updated version of this CD is available each year in
to early April. You can get a free copy by calling
www.irs.gov/localcontacts or look in the phone 1-800-829-3676 or by visiting www.irs.gov/smallbiz.
book under United States Government, Internal
Revenue Service.
Mail. You can send your order for forms, instruc-
tions, and publications to the address below and
receive a response within 10 business days after
your request is received.
Page 15
