Instructions For Schedule 8812 - Child Tax Credit

Earned Income Chart — Line 4a

IF you...

AND you...

THEN enter on line 4a...

have net earnings

use either optional method to

the amount figured using Pub. 972 (even if you are also taking the EIC).

from self-employment

figure those net earnings,

are taking the EIC on

completed Worksheet B of the

your earned income from Worksheet B, line 4b, plus all of your nontaxable combat pay if you did not elect to include it

Form 1040, line 64a,

EIC instructions in your Form

in earned income for the EIC. If you were a member of the clergy, subtract (a) the rental value of a home or the

or Form 1040A,

1040 instructions,

nontaxable portion of an allowance for a home furnished to you (including payments for utilities), and (b) the value of

line 38a

meals and lodging provided to you, your spouse, and your dependents for your employer’s convenience.

did not complete Worksheet B

your earned income from Step 5 of the EIC instructions in your tax return instructions, plus all of your nontaxable

or filed Form 1040A,

combat pay if you did not elect to include it in earned income for the EIC.

were self-employed, or you are

the amount figured using Pub. 972.

filing Schedule SE because you

were a member of the clergy or

you had church employee

income, or you are filing

Schedule C or C-EZ as a

statutory employee,

are not self-employed or filing

your earned income figured as follows:

Schedule SE, C, or C-EZ for

Line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR.

the above reasons,

Subtract, if included on line 7 (line 8 for Form 1040NR), any:

• Taxable scholarship or fellowship grant not reported on a Form W-2.

• Amount received for work performed while an inmate in a penal institution (put “PRI” and

are not taking the EIC

the amount subtracted in the space next to line 7 of Form 1040 or 1040A (line 8 for Form

1040NR)).

• Amount received as a pension or annuity from a nonqualified deferred compensation plan

or a nongovernmental section 457 plan (put “DFC” and the amount subtracted in the space

next to line 7 of Form 1040 or Form 1040A (line 8 for Form 1040NR)). This amount may be

shown in box 11 of your Form W-2. If you received such an amount but box 11 is blank,

contact your employer for the amount received as a pension or annuity.

• Amount from Form 2555, line 43, or Form 2555-EZ, line 18.

Add all your nontaxable combat pay from Form(s) W-2, box 12, with

code Q.

Earned Income =

ted as a nonresident alien due to a tax treaty or because the child has a

More than four children.

If you must complete Part I for more

closer connection to another country. See Pub. 519 for more details.

than four children, check the box following Line D. Use page 1 of an-

other Schedule 8812 and reletter Lines A–D in Part I as E–H. Com-

If you must complete Part I for a child and that child meets the

plete the additional Part I of Schedule 8812 and attach it to your

substantial presence test, but is still treated as a nonresident alien,

Schedule 8812.

check the “No” box for that child.

Parts II through IV

Special circumstances.

Even if your child does not meet the

substantial presence test, your child may meet an exception or be trea-

Line 4a — Earned Income Chart. Use the chart above to determine

ted as a resident of the United States in certain circumstances. If your

the amount to enter on line 4a.

child does not meet the substantial presence test, but one of the fol-

Line 4b — Nontaxable Combat Pay. Enter on line 4b the total

lowing special circumstances applies, check both the "Yes" and "No"

amount of nontaxable combat pay that you, and your spouse if filing

boxes for that child.

jointly, received in 2012. This amount should be shown in Form W-2,

First-year election. If your child was present in the United States

box 12, with code Q.

for at least 31 consecutive days in 2012 and meets the substantial pres-

Line 7 — Railroad Employees. If you worked for a railroad, include

ence test for 2013, your child may be considered a resident of the Uni-

the following taxes in the total on Schedule 8812, line 7.

ted States for part of 2012 if you make a valid election. See FirstYear

Tier 1 tax withheld from your pay. This tax should be shown in

Choice under Dual Status Aliens in Pub. 519.

box 14 of your Form(s) W-2 and identified as “Tier 1 tax.”

Child adopted by U.S. citizen or national. A child legally adop-

If you were an employee representative, 50% of the total tier 1

ted by you or lawfully placed with you for legal adoption is not re-

tax you paid for 2012.

quired to meet the substantial presence test if you are a citizen or na-

tional of the United States, and, for your tax year, the child has the

same main home as you and is a member of your household.

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Instructions For Schedule 8812 - Child Tax Credit - 2012 Page 3

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