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How To File State Tax Return

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How To File State Tax Return

How to file state tax return 14. How to file state tax return   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. How to file state tax return Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). How to file state tax return Custom application of fertilizer and pesticide. How to file state tax return Fuel not used for farming. How to file state tax return Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. How to file state tax return Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. How to file state tax return You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. How to file state tax return Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. How to file state tax return The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. How to file state tax return Use on a farm for farming purposes. How to file state tax return Off-highway business use. How to file state tax return Uses other than as a fuel in a propulsion engine, such as home use. How to file state tax return Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. How to file state tax return See Publication 510, Excise Taxes, for more information. How to file state tax return Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. How to file state tax return Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. How to file state tax return See Table 14-1 for a list of available fuel tax credits and refunds. How to file state tax return Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. How to file state tax return Farm. How to file state tax return   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. How to file state tax return It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. How to file state tax return A fish farm is an area where fish are grown or raised and not merely caught or harvested. How to file state tax return Table 14-1. How to file state tax return Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. How to file state tax return Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. How to file state tax return 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. How to file state tax return See Reg. How to file state tax return 48. How to file state tax return 6427-10 (b)(1) for the definition of a blocked pump. How to file state tax return 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. How to file state tax return It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. How to file state tax return Farming purposes. How to file state tax return   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. How to file state tax return To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. How to file state tax return To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. How to file state tax return To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. How to file state tax return To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. How to file state tax return For this use to qualify, you must have produced more than half the commodity so treated during the tax year. How to file state tax return The more-than-one-half test applies separately to each commodity. How to file state tax return Commodity means a single raw product. How to file state tax return For example, apples and peaches are two separate commodities. How to file state tax return To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. How to file state tax return Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. How to file state tax return   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. How to file state tax return Therefore, you can still claim the credit or refund for the fuel so used. How to file state tax return However, see Custom application of fertilizer and pesticide, later. How to file state tax return If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. How to file state tax return Buyer of fuel, including undyed diesel fuel or undyed kerosene. How to file state tax return   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. How to file state tax return For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. How to file state tax return Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). How to file state tax return   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. How to file state tax return However, see Custom application of fertilizer and pesticide, next. How to file state tax return Also see Dyed Diesel Fuel and Dyed Kerosene, later. How to file state tax return Example. How to file state tax return Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. How to file state tax return Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. How to file state tax return In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. How to file state tax return Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. How to file state tax return Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. How to file state tax return No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. How to file state tax return In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. How to file state tax return Custom application of fertilizer and pesticide. How to file state tax return   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. How to file state tax return Generally, the applicator is treated as having used the fuel on a farm for farming purposes. How to file state tax return For applicators using highway vehicles, only the fuel used on the farm is exempt. How to file state tax return Fuel used traveling on the highway to and from the farm is taxable. How to file state tax return Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. How to file state tax return For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. How to file state tax return For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. How to file state tax return A sample waiver is included as Model Waiver L in the appendix of Publication 510. How to file state tax return A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. How to file state tax return To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. How to file state tax return However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. How to file state tax return Fuel not used for farming. How to file state tax return   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. How to file state tax return Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. How to file state tax return For personal use, such as lawn mowing. How to file state tax return In processing, packaging, freezing, or canning operations. How to file state tax return In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. How to file state tax return All-terrain vehicles (ATVs). How to file state tax return   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. How to file state tax return Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. How to file state tax return If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. How to file state tax return Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. How to file state tax return For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. How to file state tax return Excise tax applies to the fuel used by the truck on the highways. How to file state tax return In this situation, undyed (taxed) fuel should be purchased for the truck. How to file state tax return You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. How to file state tax return You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. How to file state tax return Penalty. How to file state tax return   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. How to file state tax return The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. How to file state tax return After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. How to file state tax return For more information on this penalty, see Publication 510. How to file state tax return Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. How to file state tax return Off-highway business use. How to file state tax return   This is any use of fuel in a trade or business or in an income-producing activity. How to file state tax return The use must not be in a highway vehicle registered or required to be registered for use on public highways. How to file state tax return Off-highway business use generally does not include any use in a recreational motorboat. How to file state tax return Examples. How to file state tax return   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. How to file state tax return In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. How to file state tax return   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. How to file state tax return For more information, see Publication 510. How to file state tax return Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. How to file state tax return This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. How to file state tax return Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. How to file state tax return How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. How to file state tax return The basic rules for claiming credits and refunds are listed in Table 14-2 . How to file state tax return Table 14-2. How to file state tax return Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. How to file state tax return   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. How to file state tax return Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. How to file state tax return You do not have to use any special form, but the records should establish the following information. How to file state tax return The total number of gallons bought and used during the period covered by your claim. How to file state tax return The dates of the purchases. How to file state tax return The names and addresses of suppliers and amounts bought from each during the period covered by your claim. How to file state tax return The nontaxable use for which you used the fuel. How to file state tax return The number of gallons used for each nontaxable use. How to file state tax return It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. How to file state tax return For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. How to file state tax return Credit or refund. How to file state tax return   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. How to file state tax return If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. How to file state tax return Credit only. How to file state tax return   You can claim the following taxes only as a credit on your income tax return. How to file state tax return Tax on gasoline and aviation gasoline you used on a farm for farming purposes. How to file state tax return Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. How to file state tax return Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. How to file state tax return Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. How to file state tax return Do not claim a credit for any excise tax for which you have filed a refund claim. How to file state tax return How to claim a credit. How to file state tax return   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. How to file state tax return Individuals. How to file state tax return   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. How to file state tax return If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. How to file state tax return Partnership. How to file state tax return   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. How to file state tax return , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. How to file state tax return Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. How to file state tax return An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. How to file state tax return S. How to file state tax return Return of Income for Electing Large Partnerships. How to file state tax return Other entities. How to file state tax return   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. How to file state tax return When to claim a credit. How to file state tax return   You can claim a fuel tax credit on your income tax return for the year you used the fuel. How to file state tax return You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. How to file state tax return A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. How to file state tax return Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. How to file state tax return Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). How to file state tax return The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. How to file state tax return If you file Form 720, you can use its Schedule C for your refund claims for the quarter. How to file state tax return See the Instructions for Form 720. How to file state tax return Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. How to file state tax return You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. How to file state tax return This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. How to file state tax return If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. How to file state tax return If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. How to file state tax return Only one claim can be filed for a quarter. How to file state tax return You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. How to file state tax return You must claim a credit on your income tax return for the tax. How to file state tax return How to file a quarterly claim. How to file state tax return   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. How to file state tax return Send it to the address shown in the instructions. How to file state tax return If you file Form 720, you can use its Schedule C for your refund claims. How to file state tax return See the Instructions for Form 720. How to file state tax return When to file a quarterly claim. How to file state tax return   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. How to file state tax return If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. How to file state tax return    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. How to file state tax return 001 per gallon is generally not subject to credit or refund. How to file state tax return Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. How to file state tax return Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. How to file state tax return Cash method. How to file state tax return   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. How to file state tax return If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. How to file state tax return If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. How to file state tax return Example. How to file state tax return Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. How to file state tax return On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. How to file state tax return Then, on Form 4136, she claimed the $110 as a credit. How to file state tax return Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. How to file state tax return Accrual method. How to file state tax return   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. How to file state tax return It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. How to file state tax return Example. How to file state tax return Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. How to file state tax return On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. How to file state tax return On Form 4136, Patty claims the $155 as a credit. How to file state tax return She reports the $155 as other income on line 8b of her 2012 Schedule F. How to file state tax return Prev  Up  Next   Home   More Online Publications
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The How To File State Tax Return

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