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Cheapest state tax filing 34. Cheapest state tax filing   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Cheapest state tax filing The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Cheapest state tax filing This chapter explains the following. Cheapest state tax filing Who is a qualifying child. Cheapest state tax filing The amount of the credit. Cheapest state tax filing How to claim the credit. Cheapest state tax filing The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. Cheapest state tax filing If you have no tax. Cheapest state tax filing   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Cheapest state tax filing If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. Cheapest state tax filing However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Cheapest state tax filing Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Cheapest state tax filing S. Cheapest state tax filing citizen, a U. Cheapest state tax filing S. Cheapest state tax filing national, or a resident of the United States. Cheapest state tax filing If the child was adopted, see Adopted child , later. Cheapest state tax filing For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Cheapest state tax filing Example 1. Cheapest state tax filing Your son turned 17 on December 30, 2013. Cheapest state tax filing He is a citizen of the United States and you claimed him as a dependent on your return. Cheapest state tax filing He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Cheapest state tax filing Example 2. Cheapest state tax filing Your daughter turned 8 years old in 2013. Cheapest state tax filing She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Cheapest state tax filing She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Cheapest state tax filing Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Cheapest state tax filing   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Cheapest state tax filing   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Cheapest state tax filing To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Cheapest state tax filing For more information about the substantial presence test, see Publication 519, U. Cheapest state tax filing S. Cheapest state tax filing Tax Guide for Aliens. Cheapest state tax filing Adopted child. Cheapest state tax filing   An adopted child is always treated as your own child. Cheapest state tax filing An adopted child includes a child lawfully placed with you for legal adoption. Cheapest state tax filing   If you are a U. Cheapest state tax filing S. Cheapest state tax filing citizen or U. Cheapest state tax filing S. Cheapest state tax filing national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Cheapest state tax filing Exceptions to time lived with you. Cheapest state tax filing   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Cheapest state tax filing Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Cheapest state tax filing   There are also exceptions for kidnapped children and children of divorced or separated parents. Cheapest state tax filing For details, see Residency Test in chapter 3. Cheapest state tax filing Qualifying child of more than one person. Cheapest state tax filing   A special rule applies if your qualifying child is the qualifying child of more than one person. Cheapest state tax filing For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Cheapest state tax filing Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Cheapest state tax filing Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Cheapest state tax filing The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Cheapest state tax filing If this amount is zero, you cannot take this credit because there is no tax to reduce. Cheapest state tax filing But you may be able to take the additional child tax credit. Cheapest state tax filing See Additional Child Tax Credit , later. Cheapest state tax filing Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Cheapest state tax filing Married filing jointly - $110,000. Cheapest state tax filing Single, head of household, or qualifying widow(er) - $75,000. Cheapest state tax filing Married filing separately - $55,000. Cheapest state tax filing Modified AGI. Cheapest state tax filing   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Cheapest state tax filing Any amount excluded from income because of the exclusion of income from  Puerto Rico. Cheapest state tax filing On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Cheapest state tax filing ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Cheapest state tax filing Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Cheapest state tax filing Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Cheapest state tax filing Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Cheapest state tax filing   If you do not have any of the above, your modified AGI is the same as your AGI. Cheapest state tax filing AGI. Cheapest state tax filing   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Cheapest state tax filing Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Cheapest state tax filing You cannot claim the child tax credit on Form 1040EZ. Cheapest state tax filing You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Cheapest state tax filing If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Cheapest state tax filing To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Cheapest state tax filing If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. Cheapest state tax filing If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. Cheapest state tax filing Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Cheapest state tax filing The additional child tax credit may give you a refund even if you do not owe any tax. Cheapest state tax filing How to claim the additional child tax credit. Cheapest state tax filing   To claim the additional child tax credit, follow the steps below. Cheapest state tax filing Make sure you figured the amount, if any, of your child tax credit. Cheapest state tax filing See Claiming the Credit , earlier. Cheapest state tax filing If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Cheapest state tax filing If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. Cheapest state tax filing Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Cheapest state tax filing Part I is distinct and separate from Parts II–IV. Cheapest state tax filing If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. Cheapest state tax filing Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). Cheapest state tax filing When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). Cheapest state tax filing If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. Cheapest state tax filing Parts II–IV Parts II–IV help you figure your additional child tax credit. Cheapest state tax filing Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. Cheapest state tax filing See How to claim the additional child tax credit , earlier. Cheapest state tax filing Prev  Up  Next   Home   More Online Publications
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