Instructions For Schedule 8812 - Child Tax Credit

Is Your Dependent (Identi ed by an ITIN) Considered a Resident of the United States Under the Substantial Presence Test?

Start here to determine your dependent’s status for 2012

Was your dependent physically present in the United States on

at least 31 days during 2012?

Yes

Was your dependent physically present in the United States on

at least 183 days during the 3-year period consisting of 2012,

2011, and 2010, counting all days present in 2012, 1/3 the days

Your

of presence in 2011, and 1/6 the days of presence in 2010?

dependent

is a

Yes

nonresident

Your dependent

alien for U.S.

is a resident

tax purposes.

alien for U.S.

tax purposes.

Was your dependent physically present in the United States on

at least 183 days during 2012?

Yes

For 2012, did your dependent have a tax home in a foreign

country and a closer connection to that country than to the

United States?

Yes

Despite meeting the substantial presence test, your dependent may still be considered a nonresident alien under an

income tax treaty between the U.S. and your country. Check the provisions of the treaty carefully.

See Days of Presence in the United States in Pub. 519 for days that do not count as days of presence in the

United States.

If your dependent was present in the United States for at least 31 consecutive days in 2012 and meets the

substantial presence test for 2013, see First-Year Choice under Dual Status Aliens in Pub. 519 to determine if your

dependent may be considered to be a resident of the United States for part of 2012 under this rule. An individual may

make an election for a child who is a dependent if the individual may make the election on his or her own behalf, the

child quali es to make the election, and the child is not required to le a United States income tax return for the year for

which the election is effective.

child identified by an ITIN for whom you checked the box in column

Specific Instructions

(4).

Do not complete a line in Part I for a child if:

Part I

You identified that child with an SSN or adoption taxpayer iden-

tification number on the tax return, or

Lines A through D. If you identified any of your dependents using

You did not check the box in column 4 of line 6c on your Form

an ITIN on your Form 1040, line 6c; Form 1040A, line 6c; or Form

1040 or Form 1040A, or line 7c of your Form 1040NR.

1040NR, line 7c; and you also checked the box in column (4) of that

If you only check “No” on any line in Part I, your child tax credit

line for that dependent, you must determine if that dependent meets

or additional child tax credit may be reduced or eliminated.

the substantial presence test and is not otherwise treated as a nonresi-

dent alien. Complete Line A for the first dependent listed on your

Child otherwise treated as a nonresident alien.

Even if your

Form 1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c,

child meets the substantial presence test, your child may still be trea-

who has an ITIN and that you indicated qualified for the child tax

credit by checking column (4). Use a separate line for each additional

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Instructions For Schedule 8812 - Child Tax Credit - 2012 Page 2

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