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E File 2009 Tax Return

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E File 2009 Tax Return

E file 2009 tax return 5. E file 2009 tax return   Soil and Water Conservation Expenses Table of Contents Introduction Topics - This chapter discusses: Business of Farming Plan Certification Conservation ExpensesWater well. E file 2009 tax return Assessment by Conservation DistrictAssessment for Depreciable Property 25% Limit on DeductionNet operating loss. E file 2009 tax return When to Deduct or Capitalize Sale of a Farm Introduction If you are in the business of farming, you can choose to deduct certain expenses for: Soil or water conservation, Prevention of erosion of land used in farming, or Endangered species recovery. E file 2009 tax return Otherwise, these are capital expenses that must be added to the basis of the land. E file 2009 tax return (See chapter 6 for information on determining basis. E file 2009 tax return ) Conservation expenses for land in a foreign country do not qualify for this special treatment. E file 2009 tax return The deduction for conservation expenses cannot be more than 25% of your gross income from farming. E file 2009 tax return See 25% Limit on Deduction , later. E file 2009 tax return Although some expenses are not deductible as soil and water conservation expenses, they may be deductible as ordinary and necessary farm expenses. E file 2009 tax return These include interest and taxes, the cost of periodically clearing brush from productive land, the regular removal of sediment from a drainage ditch, and expenses paid or incurred primarily to produce an agricultural crop that may also conserve soil. E file 2009 tax return You must include in income most government payments for approved conservation practices. E file 2009 tax return However, you can exclude some payments you receive under certain cost-sharing conservation programs. E file 2009 tax return For more information, see Agricultural Program Payments in chapter 3. E file 2009 tax return To get the full deduction to which you are entitled, you should maintain your records to clearly distinguish between your ordinary and necessary farm business expenses and your soil and water conservation expenses. E file 2009 tax return Topics - This chapter discusses: Business of farming Plan certification Conservation expenses Assessment by conservation district 25% limit on deduction When to deduct or capitalize Sale of a farm Business of Farming For purposes of soil and water conservation expenses, you are in the business of farming if you cultivate, operate, or manage a farm for profit, either as an owner or a tenant. E file 2009 tax return You are not in the business of farming if you cultivate or operate a farm for recreation or pleasure, rather than for profit. E file 2009 tax return You are not farming if you are engaged only in forestry or the growing of timber. E file 2009 tax return Farm defined. E file 2009 tax return   A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. E file 2009 tax return It also includes plantations, ranches, ranges, and orchards. E file 2009 tax return A fish farm is an area where fish and other marine animals are grown or raised and artificially fed, protected, etc. E file 2009 tax return It does not include an area where they are merely caught or harvested. E file 2009 tax return A plant nursery is a farm for purposes of deducting soil and water conservation expenses. E file 2009 tax return Farm rental. E file 2009 tax return   If you own a farm and receive farm rental payments based on farm production, either in cash or crop shares, you are in the business of farming. E file 2009 tax return If you get cash rental for a farm you own that is not used in farm production, you cannot deduct soil and water conservation expenses for that farm. E file 2009 tax return   If you receive a fixed rental payment that is not based on farm production, you are in the business of farming only if you materially participate in operating or managing the farm. E file 2009 tax return Example. E file 2009 tax return You own a farm in Iowa and live in California. E file 2009 tax return You rent the farm for $175 in cash per acre and do not materially participate in producing or managing production of the crops grown on the farm. E file 2009 tax return You cannot deduct your soil conservation expenses for this farm. E file 2009 tax return You must capitalize the expenses and add them to the basis of the land. E file 2009 tax return     For more information, see Material participation for landlords under Landlord Participation in Farming in chapter 12. E file 2009 tax return Plan Certification You can deduct soil and water conservation expenses only if they are consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture. E file 2009 tax return If no such plan exists, the expenses must be consistent with a soil conservation plan of a comparable state agency. E file 2009 tax return Keep a copy of the plan with your books and records to support your deductions. E file 2009 tax return Conservation plan. E file 2009 tax return   A conservation plan includes the farming conservation practices approved for the area where your farmland is located. E file 2009 tax return There are three types of approved plans. E file 2009 tax return NRCS individual site plans. E file 2009 tax return These plans are issued individually to farmers who request assistance from NRCS to develop a conservation plan designed specifically for their farmland. E file 2009 tax return NRCS county plans. E file 2009 tax return These plans include a listing of farm conservation practices approved for the county where the farmland is located. E file 2009 tax return You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan. E file 2009 tax return Comparable state agency plans. E file 2009 tax return These plans are approved by state agencies and can be approved individual site plans or county plans. E file 2009 tax return   A list of NRCS conservation programs is available at www. E file 2009 tax return nrcs. E file 2009 tax return usda. E file 2009 tax return gov/programs. E file 2009 tax return Individual site plans can be obtained from NRCS offices and the comparable state agencies. E file 2009 tax return Conservation Expenses You can deduct conservation expenses only for land you or your tenant are using, or have used in the past, for farming. E file 2009 tax return These expenses include, but are not limited to, the following. E file 2009 tax return The treatment or movement of earth, such as: Leveling, Conditioning, Grading, Terracing, Contour furrowing, and Restoration of soil fertility. E file 2009 tax return The construction, control, and protection of: Diversion channels, Drainage ditches, Irrigation ditches, Earthen dams, and Watercourses, outlets, and ponds. E file 2009 tax return The eradication of brush. E file 2009 tax return The planting of windbreaks. E file 2009 tax return You cannot deduct expenses to drain or fill wetlands, or to prepare land for center pivot irrigation systems, as soil and water conservation expenses. E file 2009 tax return These expenses are added to the basis of the land. E file 2009 tax return If you choose to deduct soil and water conservation expenses, you cannot exclude from gross income any cost-sharing payments you receive for those expenses. E file 2009 tax return See chapter 3 for information about payments eligible for the cost-sharing exclusion. E file 2009 tax return New farm or farmland. E file 2009 tax return   If you acquire a new farm or new farmland from someone who was using it in farming immediately before you acquired the land, soil and water conservation expenses you incur on it will be treated as made on land used in farming at the time the expenses were paid or incurred. E file 2009 tax return You can deduct soil and water conservation expenses for this land if your use of it is substantially a continuation of its use in farming. E file 2009 tax return The new farming activity does not have to be the same as the old farming activity. E file 2009 tax return For example, if you buy land that was used for grazing cattle and then prepare it for use as an apple orchard, you can deduct your conservation expenses. E file 2009 tax return Land not used for farming. E file 2009 tax return   If your conservation expenses benefit both land that does not qualify as land used for farming and land that does qualify, you must allocate the expenses between the two types of land. E file 2009 tax return For example, if the expenses benefit 200 acres of your land, but only 120 acres of this land are used for farming, then you can deduct 60% (120 ÷ 200) of the expenses. E file 2009 tax return You can use another method to allocate these expenses if you can clearly show that your method is more reasonable. E file 2009 tax return Depreciable conservation assets. E file 2009 tax return   You generally cannot deduct your expenses for depreciable conservation assets. E file 2009 tax return However, you can deduct certain amounts you pay or incur for an assessment for depreciable property that a soil and water conservation or drainage district levies against your farm. E file 2009 tax return See Assessment for Depreciable Property , later. E file 2009 tax return   You must capitalize expenses to buy, build, install, or improve depreciable structures or facilities. E file 2009 tax return These expenses include those for materials, supplies, wages, fuel, hauling, and moving dirt when making structures such as tanks, reservoirs, pipes, culverts, canals, dams, wells, or pumps composed of masonry, concrete, tile, metal, or wood. E file 2009 tax return You recover your capital investment through annual allowances for depreciation. E file 2009 tax return   You can deduct soil and water conservation expenses for nondepreciable earthen items. E file 2009 tax return Nondepreciable earthen items include certain dams, ponds, and terraces described under Property Having a Determinable Useful Life in chapter 7. E file 2009 tax return Water well. E file 2009 tax return   You cannot deduct the cost of drilling a water well for irrigation and other agricultural purposes as a soil and water conservation expense. E file 2009 tax return It is a capital expense. E file 2009 tax return You recover your cost through depreciation. E file 2009 tax return You also must capitalize your cost for drilling a test hole. E file 2009 tax return If the test hole produces no water and you continue drilling, the cost of the test hole is added to the cost of the producing well. E file 2009 tax return You can recover the total cost through depreciation deductions. E file 2009 tax return   If a test hole, dry hole, or dried-up well (resulting from prolonged lack of rain, for instance) is abandoned, you can deduct your unrecovered cost in the year of abandonment. E file 2009 tax return Abandonment means that all economic benefits from the well are terminated. E file 2009 tax return For example, filling or sealing a well excavation or casing so that all economic benefits from the well are terminated constitutes an abandonment. E file 2009 tax return Endangered species recovery expenses. E file 2009 tax return   If you are in the business of farming and meet other specific requirements, you can choose to deduct the conservation expenses discussed earlier as endangered species recovery expenses. E file 2009 tax return Otherwise, these are capital expenses that must be added to the basis of the land. E file 2009 tax return   The expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act of 1973. E file 2009 tax return See Internal Revenue Code section 175 for more information. E file 2009 tax return Assessment by Conservation District In some localities, a soil or water conservation or drainage district incurs expenses for soil or water conservation and levies an assessment against the farmers who benefit from the expenses. E file 2009 tax return You can deduct as a conservation expense amounts you pay or incur for the part of an assessment that: Covers expenses you could deduct if you had paid them directly, or Covers expenses for depreciable property used in the district's business. E file 2009 tax return Assessment for Depreciable Property You generally can deduct as a conservation expense amounts you pay or incur for the part of a conservation or drainage district assessment that covers expenses for depreciable property. E file 2009 tax return This includes items such as pumps, locks, concrete structures (including dams and weir gates), draglines, and similar equipment. E file 2009 tax return The depreciable property must be used in the district's soil and water conservation activities. E file 2009 tax return However, the following limits apply to these assessments. E file 2009 tax return The total assessment limit. E file 2009 tax return The yearly assessment limit. E file 2009 tax return After you apply these limits, the amount you can deduct is added to your other conservation expenses for the year. E file 2009 tax return The total for these expenses is then subject to the 25% of gross income from farming limit on the deduction, discussed later. E file 2009 tax return See Table 5-1 for a brief summary of these limits. E file 2009 tax return Table 5-1. E file 2009 tax return Limits on Deducting an Assessment by a Conservation District for Depreciable Property Total Limit on Deduction for Assessment for Depreciable Property Yearly Limit on Deduction for Assessment for Depreciable Property Yearly Limit for All Conservation Expenses 10% of: $500 + 10% of: 25% of: Total assessment against all members of the district for the property. E file 2009 tax return Your deductible share of the cost to the district for the property. E file 2009 tax return Your gross income from farming. E file 2009 tax return No one taxpayer can deduct more than 10% of the total assessment. E file 2009 tax return Any amount over 10% is a capital expense and is added to the basis of your land. E file 2009 tax return If an assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. E file 2009 tax return If the amount you pay or incur for any year is more than the limit, you can deduct for that year only 10% of your deductible share of the cost. E file 2009 tax return You can deduct the remainder in equal amounts over the next 9 tax years. E file 2009 tax return Limit for all conservation expenses, including assessments for depreciable property. E file 2009 tax return Amounts greater than 25% can be carried to the following year and added to that year's expenses. E file 2009 tax return The total is then subject to the 25% of gross income from farming limit in that year. E file 2009 tax return To ensure your deduction is within the deduction limits, keep records to show the following. E file 2009 tax return The total assessment against all members of the district for the depreciable property. E file 2009 tax return Your deductible share of the cost to the district for the depreciable property. E file 2009 tax return Your gross income from farming. E file 2009 tax return Total assessment limit. E file 2009 tax return   You cannot deduct more than 10% of the total amount assessed to all members of the conservation or drainage district for the depreciable property. E file 2009 tax return This applies whether you pay the assessment in one payment or in installments. E file 2009 tax return If your assessment is more than 10% of the total amount assessed, both the following rules apply. E file 2009 tax return The amount over 10% is a capital expense and is added to the basis of your land. E file 2009 tax return If the assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. E file 2009 tax return Yearly assessment limit. E file 2009 tax return   The maximum amount you can deduct in any one year is the total of 10% of your deductible share of the cost as explained earlier, plus $500. E file 2009 tax return If the amount you pay or incur is equal to or less than the maximum amount, you can deduct it in the year it is paid or incurred. E file 2009 tax return If the amount you pay or incur is more, you can deduct in that year only 10% of your deductible share of the cost. E file 2009 tax return You can deduct the remainder in equal amounts over the next 9 tax years. E file 2009 tax return Your total conservation expense deduction for each year is also subject to the 25% of gross income from farming limit on the deduction, discussed later. E file 2009 tax return Example 1. E file 2009 tax return This year, the soil conservation district levies and you pay an assessment of $2,400 against your farm. E file 2009 tax return Of the assessment, $1,500 is for digging drainage ditches. E file 2009 tax return You can deduct this part as a soil or conservation expense as if you had paid it directly. E file 2009 tax return The remaining $900 is for depreciable equipment to be used in the district's irrigation activities. E file 2009 tax return The total amount assessed by the district against all its members for the depreciable equipment is $7,000. E file 2009 tax return The total amount you can deduct for the depreciable equipment is limited to 10% of the total amount assessed by the district against all its members for depreciable equipment, or $700. E file 2009 tax return The $200 excess ($900 − $700) is a capital expense you must add to the basis of your farm. E file 2009 tax return To figure the maximum amount you can deduct for the depreciable equipment this year, multiply your deductible share of the total assessment ($700) by 10%. E file 2009 tax return Add $500 to the result for a total of $570. E file 2009 tax return Your deductible share, $700, is greater than the maximum amount deductible in one year, so you can deduct only $70 of the amount you paid or incurred for depreciable property this year (10% of $700). E file 2009 tax return You can deduct the balance at the rate of $70 a year over the next 9 years. E file 2009 tax return You add $70 to the $1,500 portion of the assessment for drainage ditches. E file 2009 tax return You can deduct $1,570 of the $2,400 assessment as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed later. E file 2009 tax return Example 2. E file 2009 tax return Assume the same facts in Example 1 except that $1,850 of the $2,400 assessment is for digging drainage ditches and $550 is for depreciable equipment. E file 2009 tax return The total amount assessed by the district against all its members for depreciable equipment is $5,500. E file 2009 tax return The total amount you can deduct for the depreciable equipment is limited to 10% of this amount, or $550. E file 2009 tax return The maximum amount you can deduct this year for the depreciable equipment is $555 (10% of your deductible share of the total assessment, $55, plus $500). E file 2009 tax return Since your deductible share is less than the maximum amount deductible in one year, you can deduct the entire $550 this year. E file 2009 tax return You can deduct the entire assessment, $2,400, as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed below. E file 2009 tax return Sale or other disposal of land during 9-year period. E file 2009 tax return   If you dispose of the land during the 9-year period for deducting conservation expenses subject to the yearly limit, any amounts you have not yet deducted because of this limit are added to the basis of the property. E file 2009 tax return Death of farmer during 9-year period. E file 2009 tax return   If a farmer dies during the 9-year period, any remaining amounts not yet deducted are deducted in the year of death. E file 2009 tax return 25% Limit on Deduction The total deduction for conservation expenses in any tax year is limited to 25% of your gross income from farming for the year. E file 2009 tax return Gross income from farming. E file 2009 tax return   Gross income from farming is the income you derive in the business of farming from the production of crops, fish, fruits, other agricultural products, or livestock. E file 2009 tax return Gains from sales of draft, breeding, or dairy livestock are included. E file 2009 tax return Gains from sales of assets such as farm machinery, or from the disposition of land, are not included. E file 2009 tax return Carryover of deduction. E file 2009 tax return   If your deductible conservation expenses in any year are more than 25% of your gross income from farming for that year, you can carry the unused deduction over to later years. E file 2009 tax return However, the deduction in any later year is limited to 25% of the gross income from farming for that year as well. E file 2009 tax return Example. E file 2009 tax return In 2012, you have gross income of $32,000 from two farms. E file 2009 tax return During the year, you incurred $10,000 of deductible soil and water conservation expenses for one of the farms. E file 2009 tax return However, your deduction is limited to 25% of $32,000, or $8,000. E file 2009 tax return The $2,000 excess ($10,000 − $8,000) is carried over to 2013 and added to deductible soil and water conservation expenses made in that year. E file 2009 tax return The total of the 2012 carryover plus 2013 expenses is deductible in 2013, subject to the limit of 25% of your gross income from farming in 2013. E file 2009 tax return Any expenses over the limit in that year are carried to 2014 and later years. E file 2009 tax return Net operating loss. E file 2009 tax return   The deduction for soil and water conservation expenses, after applying the 25% limit, is included when figuring a net operating loss (NOL) for the year. E file 2009 tax return If the NOL is carried to another year, the soil and water conservation deduction included in the NOL is not subject to the 25% limit in the year to which it is carried. E file 2009 tax return When to Deduct or Capitalize If you choose to deduct soil and water conservation expenses, you must deduct the total allowable amount on your tax return for the first year you pay or incur these expenses. E file 2009 tax return If you do not choose to deduct the expenses, you must capitalize them. E file 2009 tax return Change of method. E file 2009 tax return   If you want to change your method for the treatment of soil and water conservation expenses, or you want to treat the expenses for a particular project or a single farm in a different manner, you must get the approval of the IRS. E file 2009 tax return To get this approval, submit a written request by the due date of your return for the first tax year you want the new method to apply. E file 2009 tax return You or your authorized representative must sign the request. E file 2009 tax return   The request must include the following information. E file 2009 tax return Your name and address. E file 2009 tax return The first tax year the method or change of method is to apply. E file 2009 tax return Whether the method or change of method applies to all your soil and water conservation expenses or only to those for a particular project or farm. E file 2009 tax return If the method or change of method does not apply to all your expenses, identify the project or farm to which the expenses apply. E file 2009 tax return The total expenses you paid or incurred in the first tax year the method or change of method is to apply. E file 2009 tax return A statement that you will account separately in your books for the expenses to which this method or change of method relates. E file 2009 tax return Send your request to the following  address. E file 2009 tax return  Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999  For more information, see Change in  Accounting Method in chapter 2. E file 2009 tax return Sale of a Farm If you sell your farm, you cannot adjust the basis of the land at the time of the sale for any unused carryover of soil and water conservation expenses (except for deductions of assessments for depreciable property, discussed earlier). E file 2009 tax return However, if you acquire another farm and return to the business of farming, you can start taking deductions again for the unused carryovers. E file 2009 tax return Gain on sale of farmland. E file 2009 tax return   If you held the land 5 years or less before you sold it, gain on the sale of the land is treated as ordinary income up to the amount you previously deducted for soil and water conservation expenses. E file 2009 tax return If you held the land less than 10 but more than 5 years, the gain is treated as ordinary income up to a specified percentage of the previous deductions. E file 2009 tax return See Section 1252 property under Other Gains in chapter 9. 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The E File 2009 Tax Return

E file 2009 tax return 34. E file 2009 tax return   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. E file 2009 tax return 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. E file 2009 tax return This chapter explains the following. E file 2009 tax return Who is a qualifying child. E file 2009 tax return The amount of the credit. E file 2009 tax return How to claim the credit. E file 2009 tax return 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. E file 2009 tax return If you have no tax. E file 2009 tax return   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. E file 2009 tax return 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. E file 2009 tax return However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). E file 2009 tax return 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. E file 2009 tax return S. E file 2009 tax return citizen, a U. E file 2009 tax return S. E file 2009 tax return national, or a resident of the United States. E file 2009 tax return If the child was adopted, see Adopted child , later. E file 2009 tax return For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. E file 2009 tax return Example 1. E file 2009 tax return Your son turned 17 on December 30, 2013. E file 2009 tax return He is a citizen of the United States and you claimed him as a dependent on your return. E file 2009 tax return He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. E file 2009 tax return Example 2. E file 2009 tax return Your daughter turned 8 years old in 2013. E file 2009 tax return She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. E file 2009 tax return She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. E file 2009 tax return Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). E file 2009 tax return   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). E file 2009 tax return   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. E file 2009 tax return To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. E file 2009 tax return For more information about the substantial presence test, see Publication 519, U. E file 2009 tax return S. E file 2009 tax return Tax Guide for Aliens. E file 2009 tax return Adopted child. E file 2009 tax return   An adopted child is always treated as your own child. E file 2009 tax return An adopted child includes a child lawfully placed with you for legal adoption. E file 2009 tax return   If you are a U. E file 2009 tax return S. E file 2009 tax return citizen or U. E file 2009 tax return S. E file 2009 tax return 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. E file 2009 tax return Exceptions to time lived with you. E file 2009 tax return   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. E file 2009 tax return 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. E file 2009 tax return   There are also exceptions for kidnapped children and children of divorced or separated parents. E file 2009 tax return For details, see Residency Test in chapter 3. E file 2009 tax return Qualifying child of more than one person. E file 2009 tax return   A special rule applies if your qualifying child is the qualifying child of more than one person. E file 2009 tax return For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. E file 2009 tax return Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. E file 2009 tax return Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. E file 2009 tax return The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. E file 2009 tax return If this amount is zero, you cannot take this credit because there is no tax to reduce. E file 2009 tax return But you may be able to take the additional child tax credit. E file 2009 tax return See Additional Child Tax Credit , later. E file 2009 tax return Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. E file 2009 tax return Married filing jointly - $110,000. E file 2009 tax return Single, head of household, or qualifying widow(er) - $75,000. E file 2009 tax return Married filing separately - $55,000. E file 2009 tax return Modified AGI. E file 2009 tax return   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. E file 2009 tax return Any amount excluded from income because of the exclusion of income from  Puerto Rico. E file 2009 tax return On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. E file 2009 tax return ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. E file 2009 tax return Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. E file 2009 tax return Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. E file 2009 tax return Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. E file 2009 tax return   If you do not have any of the above, your modified AGI is the same as your AGI. E file 2009 tax return AGI. E file 2009 tax return   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. E file 2009 tax return Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. E file 2009 tax return You cannot claim the child tax credit on Form 1040EZ. E file 2009 tax return You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. E file 2009 tax return If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. E file 2009 tax return To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. E file 2009 tax return 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. E file 2009 tax return 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. E file 2009 tax return Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. E file 2009 tax return The additional child tax credit may give you a refund even if you do not owe any tax. E file 2009 tax return How to claim the additional child tax credit. E file 2009 tax return   To claim the additional child tax credit, follow the steps below. E file 2009 tax return Make sure you figured the amount, if any, of your child tax credit. E file 2009 tax return See Claiming the Credit , earlier. E file 2009 tax return 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. E file 2009 tax return 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. E file 2009 tax return Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. E file 2009 tax return Part I is distinct and separate from Parts II–IV. E file 2009 tax return 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. E file 2009 tax return 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). E file 2009 tax return 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). E file 2009 tax return 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. E file 2009 tax return Parts II–IV Parts II–IV help you figure your additional child tax credit. E file 2009 tax return 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. E file 2009 tax return See How to claim the additional child tax credit , earlier. E file 2009 tax return Prev  Up  Next   Home   More Online Publications