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Download 1040ez 34. Download 1040ez   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. Download 1040ez 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. Download 1040ez This chapter explains the following. Download 1040ez Who is a qualifying child. Download 1040ez The amount of the credit. Download 1040ez How to claim the credit. Download 1040ez 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. Download 1040ez If you have no tax. Download 1040ez   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Download 1040ez 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. Download 1040ez However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Download 1040ez 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. Download 1040ez S. Download 1040ez citizen, a U. Download 1040ez S. Download 1040ez national, or a resident of the United States. Download 1040ez If the child was adopted, see Adopted child , later. Download 1040ez For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Download 1040ez Example 1. Download 1040ez Your son turned 17 on December 30, 2013. Download 1040ez He is a citizen of the United States and you claimed him as a dependent on your return. Download 1040ez He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Download 1040ez Example 2. Download 1040ez Your daughter turned 8 years old in 2013. Download 1040ez She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Download 1040ez She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Download 1040ez Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Download 1040ez   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). Download 1040ez   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. Download 1040ez To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Download 1040ez For more information about the substantial presence test, see Publication 519, U. Download 1040ez S. Download 1040ez Tax Guide for Aliens. Download 1040ez Adopted child. Download 1040ez   An adopted child is always treated as your own child. Download 1040ez An adopted child includes a child lawfully placed with you for legal adoption. Download 1040ez   If you are a U. Download 1040ez S. Download 1040ez citizen or U. Download 1040ez S. Download 1040ez 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. Download 1040ez Exceptions to time lived with you. Download 1040ez   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. Download 1040ez 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. Download 1040ez   There are also exceptions for kidnapped children and children of divorced or separated parents. Download 1040ez For details, see Residency Test in chapter 3. Download 1040ez Qualifying child of more than one person. Download 1040ez   A special rule applies if your qualifying child is the qualifying child of more than one person. Download 1040ez For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Download 1040ez Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Download 1040ez Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Download 1040ez The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Download 1040ez If this amount is zero, you cannot take this credit because there is no tax to reduce. Download 1040ez But you may be able to take the additional child tax credit. Download 1040ez See Additional Child Tax Credit , later. Download 1040ez Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Download 1040ez Married filing jointly - $110,000. Download 1040ez Single, head of household, or qualifying widow(er) - $75,000. Download 1040ez Married filing separately - $55,000. Download 1040ez Modified AGI. Download 1040ez   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Download 1040ez Any amount excluded from income because of the exclusion of income from  Puerto Rico. Download 1040ez On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Download 1040ez ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Download 1040ez Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Download 1040ez Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Download 1040ez Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Download 1040ez   If you do not have any of the above, your modified AGI is the same as your AGI. Download 1040ez AGI. Download 1040ez   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Download 1040ez Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Download 1040ez You cannot claim the child tax credit on Form 1040EZ. Download 1040ez You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Download 1040ez If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Download 1040ez To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Download 1040ez 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. Download 1040ez 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. Download 1040ez Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Download 1040ez The additional child tax credit may give you a refund even if you do not owe any tax. Download 1040ez How to claim the additional child tax credit. Download 1040ez   To claim the additional child tax credit, follow the steps below. Download 1040ez Make sure you figured the amount, if any, of your child tax credit. Download 1040ez See Claiming the Credit , earlier. Download 1040ez 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. Download 1040ez 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. Download 1040ez Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Download 1040ez Part I is distinct and separate from Parts II–IV. Download 1040ez 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. Download 1040ez 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). Download 1040ez 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). Download 1040ez 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. Download 1040ez Parts II–IV Parts II–IV help you figure your additional child tax credit. Download 1040ez 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. Download 1040ez See How to claim the additional child tax credit , earlier. Download 1040ez Prev  Up  Next   Home   More Online Publications
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    The Internet Crime Complain Center has received a significant number of recent complaints regarding Internet auction fraud involving the sale of automobiles purported to be located outside of the United States. The typical fraud involves an auction for a vehicle said to be in Europe, and for which the buyer pays with Western Union or other wire transfer mechanism. The buyer does not receive his or her automobile in these auctions, and the money is not recoverable.
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Download 1040ez Index A Assistance (see Help) C Casualty and theft losses, Casualty and Theft Losses Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Download 1040ez Credits: Employee retention, Employee Retention Credit D Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified recovery assistance property, Qualified recovery assistance property. Download 1040ez Special allowance, Special Depreciation Allowance Disaster area: May 4, 2007 storms and tornadoes, Kansas Disaster Area Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified recovery assistance, Qualified recovery assistance distribution. Download 1040ez Repayment of, Repayment of Qualified Recovery Assistance Distributions Taxation of, Taxation of Qualified Recovery Assistance Distributions E Eligible retirement plan, Eligible retirement plan. Download 1040ez Employee retention credit, Employee Retention Credit F Free tax services, How To Get Tax Help H Help: How to get, How To Get Tax Help Phone number, How To Get Tax Help Special IRS assistance, How To Get Tax Help Website, How To Get Tax Help I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans K Kansas disaster area, Kansas Disaster Area M More information (see Tax help) N Net operating losses, Net Operating Losses P Publications (see Tax help) Q Qualified recovery assistance distribution, Qualified recovery assistance distribution. Download 1040ez Qualified recovery assistance loss, Qualified recovery assistance loss. Download 1040ez R Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Download 1040ez Retirement plans, IRAs and Other Retirement Plans S Section 179 deduction, Increased Section 179 Deduction Storms and tornadoes, Storms and Tornadoes T Tax help, How To Get Tax Help (see Help) Tax return: Request for copy, Request for copy of tax return. Download 1040ez Request for transcript, Request for transcript of tax return. Download 1040ez Taxpayer Advocate, Contacting your Taxpayer Advocate. Download 1040ez Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. Download 1040ez TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications