circumstances, such as school, vacation, business, medi-
cal 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
the instructions for line 6c in either the Form 1040 or Form
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 the instructions for
line 6c in either the Form 1040 or Form 1040A instruc-
Limits on the Credit
You must reduce your child tax credit if either (1) or (2) ap-
1. The amount on Form 1040, line 47; Form 1040A,
line 30; or Form 1040NR, line 45, is less than the
credit. If this amount is zero, you cannot take this
credit because there is no tax to reduce. But you may
be able to take the additional child tax credit. See Ad)
ditional Child Tax Credit, later.
2. Your modified adjusted gross income (AGI) is more
than the amount shown below for your filing status.
a. Married filing jointly – $110,000.
b. Single, head of household, or qualifying widow(er)
c. Married filing separately – $55,000.
Modified AGI. For purposes of the child tax credit, your
modified AGI is your AGI plus the following amounts that
may apply to you.
Any amount excluded from income because of the ex-
clusion of income from Puerto Rico. On the dotted line
next to Form 1040, line 38, enter the amount excluded
and identify it as “EPRI.” Also attach a copy of any
Form(s) 499R-2/W-2PR to your return.
Any amount on line 45 or line 50 of Form 2555, For-
eign Earned Income.
Any amount on line 18 of Form 2555-EZ, Foreign
Earned Income Exclusion.
Any amount on line 15 of Form 4563, Exclusion of In-
come for Bona Fide Residents of American Samoa.
If you do not have any of the above, your modified AGI
is the same as your AGI.
AGI. Your AGI is the amount on Form 1040, line 38;
Form 1040A, line 22; or Form 1040NR, line 37.
Claiming the Credit
To claim the child tax credit, you must file Form 1040,
Form 1040A, or Form 1040NR. You cannot claim the child
tax credit on Form 1040EZ or Form 1040NR-EZ. You
must provide the name and identification number (usually
a social security number) on your tax return for each quali-
You will need to figure your earned income using one of
the worksheets that appear later in this publication if you
are completing the Line 11 Worksheet, later, or Schedule
8812. Form 1040 or Form 1040NR filers, use the 1040
and 1040NR Filers — Earned Income Worksheet, later, to
figure your earned income. Form 1040A filers, use the
1040A Filers — Earned Income Worksheet, later.
For this purpose, earned income includes only:
Taxable earned income, and
Nontaxable combat pay.
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
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.
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 on line 13 of the
Child Tax Credit Worksheet in this publication), 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.
Paperwork Reduction Act Notice. We ask for the infor-
mation on the worksheets in this publication to carry out
the Internal Revenue laws of the United States. You are
required to give us the information if requested. We need
it to ensure that you are complying with these laws and to
allow us to figure and collect the right amount of tax.
You are not required to provide the information reques-
ted on a form (or worksheet in this publication) that is sub-
ject to the Paperwork Reduction Act unless the form (or
publication) displays a valid OMB control number. Books
or records relating to a form, its instructions, or this publi-
cation must be retained as long as their contents may be-
come material in the administration of any Internal Reve-
nue law. Generally, tax returns and return information are
confidential, as required by section 6103.
The average time and expenses required to complete
these worksheets will vary depending on individual cir-
cumstances. For the estimated averages, see the
instructions for your income tax return.
Publication 972 (2014)