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State Income Tax Help

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State Income Tax Help

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