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Back Tax HomeBack tax home Publication 972 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. Back tax home Tax questions. Back tax home Future Developments For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to www. Back tax home irs. Back tax home gov/pub972. Back tax home Reminder Photographs of missing children. Back tax home The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Back tax home Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Back tax home You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Back tax home Introduction The purpose of this publication is: To figure the child tax credit you claim on Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48; and To figure the amount of earned income you enter on line 4a of Schedule 8812 (Form 1040A or 1040), Child Tax Credit. Back tax home This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, or 1040NR, or Schedule 8812. Back tax home Even if you were not sent here by the instructions to one of the forms or the schedule, you can still choose to use this publication to figure your credit. Back tax home However, most individuals can use a simpler worksheet in their tax form instructions. Back tax home If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions. Back tax home Complete the Child Tax Credit Worksheet , later in this publication. Back tax home If you were sent here from your Schedule 8812 instructions. Back tax home Complete the 1040 and 1040NR Filers — Earned Income Worksheet , later in this publication. Back tax home If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions. Back tax home Read the explanation of who must use this publication next. Back tax home If you find that you are not required to use this publication to figure your child tax credit, you can use the simpler worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions to figure your credit. Back tax home Who must use this publication. Back tax home If you answer “Yes” to either of the following questions, you must use this publication to figure your child tax credit. Back tax home Are you excluding income from Puerto Rico or filing any of the following forms? Form 2555 or 2555-EZ (relating to foreign earned income). Back tax home Form 4563 (exclusion of income for residents of American Samoa). Back tax home Are you claiming any of the following credits? Mortgage interest credit, Form 8396. Back tax home Adoption credit, Form 8839. Back tax home Residential energy efficient property credit, Form 5695, Part I. Back tax home District of Columbia first-time homebuyer credit, Form 8859. Back tax home Comments and suggestions. Back tax home We welcome your comments about this publication and your suggestions for future editions. Back tax home You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Back tax home NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Back tax home Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Back tax home You can send your comments from www. Back tax home irs. Back tax home gov/formspubs/. Back tax home Click on “More Information” and then on “Comment on Tax Forms and Publications. Back tax home ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Back tax home Ordering forms and publications. Back tax home Visit www. Back tax home irs. Back tax home gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Back tax home Internal Revenue Service 1201 N. Back tax home Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Back tax home If you have a tax question, check the information available on IRS. Back tax home gov or call 1-800-829-1040. Back tax home We cannot answer tax questions sent to either of the above addresses. Back tax home Prev Up Next Home More Online Publications
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