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Reminder

Foreign earned income. If you are filing Form 2555 or 2555-EZ (both relating to foreign earned income), you cannot claim the additional child tax credit.

Taxpayer identification number needed by due date of return. If you do not have a social security number (SSN) or IRS individual taxpayer identification number (ITIN) by the due date of your 2017 return (including extensions), you cannot claim the child tax credit or the additional child tax credit on either your original or an amended 2017 return, even if you later get an SSN or ITIN. Also, neither credit is allowed on either your original or an amended 2017 return for a child who does not have an SSN, ITIN, or IRS adoption taxpayer identification number (ATIN) by the due date of your return (including extensions), even if that child later gets one of those numbers.

If you apply for an ATIN or ITIN on or before the due date of your 2017 return (including extensions) and the IRS issues you an ATIN or ITIN as a result of the application, the IRS will consider your ATIN or ITIN as issued on or before the due date of your return.

The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children.

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.

If you have no tax. Credits, such as the child tax credit or the child and dependent care credit, reduce your tax. If your tax on Form 1040, line 47, or Form 1040A, line 30, is zero, you cannot claim the child tax credit because there is no tax to reduce. However, you may qualify for the additional child tax credit on line 67 (Form 1040) or line 43 (Form 1040A).

Qualifying Child

A qualifying child for purposes of the child tax credit is a child who:

1. Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew),
2. Was under age 17 at the end of 2017,
3. Did not provide over half of his or her own support for 2017,
4. Lived with you for more than half of 2017 (see Exceptions to time lived with you, later),
5. Is claimed as a dependent on your return,
6. Does not file a joint return for the year (or files it only to claim a refund of withheld income tax or estimated tax paid), and
7. Was a U.S. citizen, a U.S. national, or a resident of the United States. If the child was adopted, see Adopted child, later.

For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, or Form 1040NR, line 7c.

Example 1. Your son turned 17 on December 30, 2017. He is a citizen of the United States and you claimed him as a dependent on your return. He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2017.

Example 2. Your daughter turned 8 years old in 2017. She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2017. She is not a qualifying child for the child tax credit because she was not a U.S. citizen, U.S. national, or resident of the United States for 2017.

Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 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 a social security number (SSN), you must complete Part I of Schedule 8812 (Form 1040A or 1040).

Although a child may be your dependent, you may claim a child tax credit or additional child tax credit only for a dependent who is a citizen, national, or resident of the United States. To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. For more information about the substantial presence test, see Pub. 519, U.S. Tax Guide for Aliens.

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household in 2017, that child meets condition (7) above to be a qualifying child for the child tax credit.

Exceptions to time lived with you. A child is considered to have lived with you for more than half of 2017 if the child was born or died in 2017 and your home was this child’s home for more than half the time he or she was alive. 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.

There are also exceptions for kidnapped children and children of divorced or separated parents. For details, see Residency Test in chapter 3.

Qualifying child of more than one person. A special rule applies if your qualifying child is the qualifying child of more than one person. For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3.

Amount of Credit

The maximum amount you can claim for the credit is $1,000 for each qualifying child.

Claiming the Credit

To claim the child tax credit, you must file Form 1040 or Form 1040A. You cannot claim the child tax credit on Form 1040EZ. You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child.

To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A Instructions. If you are instructed to use Pub. 972, you may not use the worksheet in your tax return Instructions; instead, you must use Pub. 972 to figure the credit. If you are not instructed to use Pub. 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A Instructions or Pub. 972 to figure the credit.

Additional Child Tax Credit

This credit is for certain individuals who get less than the full amount of the child tax credit. The additional child tax credit may give you a refund even if you do not owe any tax.

Foreign earned income. If you file Form 2555 or 2555-EZ (both relating to foreign earned income), you cannot claim the additional child tax credit.

How to claim the additional child tax credit. To claim the additional child tax credit, follow the steps below.

1. Make sure you figured the amount, if any, of your child tax credit. See Claiming the Credit, earlier.
2. If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR Instructions, or line 13 of the Child Tax Credit Worksheet in Pub. 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit.
3. If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 67; Form 1040A, line 43, or Form 1040NR, line 64.

Completing Schedule 8812 (Form 1040A or 1040)

Schedule 8812 contains four parts, but can also be thought of as having two sections. Part I is distinct and separate from Parts II–IV.