Instructions For Schedule 8812 - Child Tax Credit

Department of the Treasury

Internal Revenue Service

2014 Instructions for Schedule 8812

Child Tax Credit

Use Part I of Schedule 8812 to document that any child for whom you entered an ITIN on Form

1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c; and for whom you also checked

the box in column 4 of that line, is a resident of the United States because the child meets the

substantial presence test and is not otherwise treated as a nonresident alien.

Use Parts II–IV of Schedule 8812 to figure the additional child tax credit. The additional

child tax credit may give you a refund even if you do not owe any tax.

Section references are to the Internal Revenue Code unless otherwise

Note. A child who is a lawful permanent resident of the United

noted.

States is eligible to obtain a social security number (SSN). Use an

SSN to identify the child even if you obtained an ITIN for the child

Future Developments

before the child became a lawful permanent resident.

For the latest information about developments related to Schedule

To meet the substantial presence test, a child identified with an

8812 and its instructions, such as legislation enacted after they were

ITIN generally must be physically present in the United States on at

published, go to

least:

1. 31 days during 2014, and

General Instructions

2. 183 days during the 3-year period that includes 2014, 2013,

Who Should Use Part I

and 2012, counting:

a. All the days your child was present in 2014, and

You only need to complete Part I if you are claiming the child tax

b. 1/3 of the days your child was present in 2013, and

credit for a child identified by an IRS individual taxpayer identifica-

c. 1/6 of the days your child was present in 2012.

tion number (ITIN). When completing Part I, only answer the ques-

tions with regard to children identified by an ITIN; you do not need to

Not all days that your dependent is physically present in

complete Part I of Schedule 8812 for any child that is identified by a

the United States count as days of presence for the sub

social security number (SSN) or an IRS adoption taxpayer identifica-

stantial presence test. See Days of Presence in the United

CAUTION

tion number (ATIN).

States in Pub. 519.

If all the children for whom you checked the box in col

A child who is present in the United States for less than one-half of

umn 4 of line 6c on your Form 1040 or Form 1040A or

TIP

2014 also must not have a closer connection to a foreign country. See

column 4 of line 7c on your Form 1040NR are identified

Pub. 519 for more information. Also, see the chart, Is Your Dependent

by an SSN or an ATIN, you do not need to complete Part

(Identified by an ITIN) Considered a Resident of the United States Un

I of Schedule 8812.

der the Substantial Presence Test, later.

Who Should Use Parts II–IV

Additional Child Tax Credit (Parts II–

Parts II–IV are unrelated to Part I. Parts II–IV help you figure your ad-

IV)

ditional child tax credit. Generally, you should only complete Parts II–

IV if you are instructed to do so after completing the Child Tax Credit

If any of your dependents is a qualifying child for purposes of the

Worksheet in your tax return instructions or Pub. 972.

child tax credit (whether identified by an ITIN or not), you may quali-

fy for the additional child tax credit. Before completing Parts II–IV of

If all your children are identified by an SSN or an ATIN

Schedule 8812, complete the Child Tax Credit Worksheet that applies

and you are not claiming the additional child tax credit,

TIP

to you. See the instructions for Form 1040, line 52; Form 1040A,

you do not need to complete any part of Schedule 8812.

line 35; or Form 1040NR, line 49. If you meet the condition given in

the TIP at the end of the Child Tax Credit Worksheet, complete Parts

Substantial Presence Test (Part I)

II–IV of this schedule to figure the amount of any additional child tax

credit you can claim.

In general, to be a qualifying child for purposes of the child tax credit

Effect of Credit on Welfare Benefits

and additional child tax credit, the child must be a citizen, national, or

resident of the United States. Use Part I of Schedule 8812 to document

Any refund you receive as a result of taking the additional child tax

that any child for whom an IRS Individual Taxpayer Identification

credit cannot be counted as income when determining if you or any-

Number (ITIN) was entered on Form 1040, line 6c; Form 1040A,

one else is eligible for benefits or assistance, or how much you or any-

line 6c; or Form 1040NR, line 7c; and for whom the box in column 4

one else can receive, under any federal program or under any state or

of that line was also checked, meets the substantial presence test and

local program financed in whole or in part with federal funds. These

is not otherwise treated as a nonresident alien.

programs include Temporary Assistance for Needy Families (TANF),

Medicaid, Supplemental Security Income (SSI), and Supplemental

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Oct 01, 2014

Cat. No. 59790P

Instructions For Schedule 8812 - Child Tax Credit - 2014

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