Department of the Treasury
Internal Revenue Service
Cat. No. 26584R — OMB No. 1545-0074
For use in preparing
Get forms and other information faster and easier at:
For the latest information about developments related to
Publication 972, such as legislation enacted after it was
published, go to www.irs.gov/pub972.
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publi-
cation on pages that would otherwise be blank. You can
help bring these children home by looking at the photo-
graphs and calling 1-800-THE-LOST (1-800-843-5678) if
you recognize a child.
The purpose of this publication is:
1. To figure the child tax credit you claim on Form 1040,
line 52; Form 1040A, line 35; or Form 1040NR,
line 49; and
2. To figure the amount of earned income you enter on
line 4a of Schedule 8812 (Form 1040A or 1040), Child
This publication is intended primarily for individuals
sent here by the instructions to Forms 1040, 1040A, or
1040NR, or Schedule 8812. Even if you were not sent
here by the instructions to one of the forms or the sched-
ule, you can still choose to use this publication to figure
your credit. However, most individuals can use a simpler
worksheet in their tax form instructions.
If you were sent here from your Form 1040, Form
1040A, or Form 1040NR instructions. Complete the
Child Tax Credit Worksheet, later in this publication.
If you were sent here from your Schedule 8812 in5
structions. Complete the 1040 and 1040NR Filers —
Earned Income Worksheet, later in this publication.
If you have not read your Form 1040, Form 1040A, or
instructions. Read the explanation of
who must use this publication next. If you find that you are
not required to use this publication to figure your child tax
credit, you can use the simpler worksheet in the Form
1040, Form 1040A, or Form 1040NR instructions to figure
Who must use this publication. If you answer “Yes” to
either of the following questions, you must use this publi-
cation to figure your child tax credit.
1. Are you excluding income from Puerto Rico or filing
any of the following forms?
Dec 22, 2014