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 2014

Was your dependent physically present in the United States on

at least 31 days during 2014?

Yes

Was your dependent physically present in the United States on

at least 183 days during the 3-year period consisting of 2014,

2013, and 2012, counting all days present in 2014, 1/3 the days

Your

of presence in 2013, and 1/6 the days of presence in 2012?

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 2014?

Yes

For 2014, 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 2014 and meets the

substantial presence test for 2015, 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 2014 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.

Nutrition Assistance Program (food stamps). In addition, when deter-

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

mining eligibility, the refund cannot be counted as a resource for at

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

least 12 months after you receive it. Check with your local benefits

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

coordinator to find out if your refund will affect your benefits.

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

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

credit by checking the box in column (4). Use a separate line for each

additional child identified by an ITIN for whom you checked the box

Specific Instructions

in column (4).

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

Part I

You identified that child with an SSN or ATIN on the tax return,

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

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Instructions For Schedule 8812 - Child Tax Credit - 2014 Page 2

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