Child Tax Credit Instructions - Department Of The Treasury
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16Reminder
Department of the Treasury
Internal Revenue Service
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for
Publication 972
Missing and Exploited Children. Photographs of missing
Cat. No. 26584R — OMB No. 1545 – 0074
children selected by the Center may appear in this publica-
tion on pages that would otherwise be blank. You can help
Child Tax
bring these children home by looking at the photographs
and calling 1-800-THE-LOST (1-800-843-5678) if you rec-
ognize a child.
Credit
Introduction
For use in preparing
The purpose of this publication is:
2004
1. To figure the child tax credit you claim on Form 1040,
Returns
line 51, or Form 1040A, line 33, and
2. To figure the amount of taxable earned income you
enter on line 4a of Form 8812, Additional Child Tax
Credit.
This publication is intended primarily for individuals sent
here by the instructions to Forms 1040, 1040A, and 8812.
Even if you were not sent here by the instructions to one of
the forms, you can still choose to use this publication to
figure your credit. However, most individuals can use the
simpler worksheet in their tax form instructions.
This publication includes a detailed example of a tax-
payer who figures the child tax credit and the additional
child tax credit.
If you were sent here from your Form 1040 or Form
1040A instructions. Go to page 4 of this publication and
complete the Child Tax Credit Worksheet.
If you were sent here from your Form 8812 instruc-
tions. Go to page 8 of this publication and complete the
1040 Filers – Taxable Earned Income Worksheet.
If you have not read your Form 1040 or Form 1040A
instructions. Read the explanation of who must use this
publication next. If you find that you are not required to use
this publication to figure your child tax credit, you can use
the simpler worksheet in the Form 1040 or Form 1040A
instructions to figure your credit.
Who must use this publication. If you answer “Yes” to
any of the following questions, you must use this publica-
tion to figure your child tax credit.
1. Are you excluding income from Puerto Rico or are
you filing any of the following forms?
a. Form 2555 or 2555-EZ (relating to foreign earned
income)
Get forms and other information
b. Form 4563 (exclusion of income for residents of
faster and easier by:
American Samoa)
Internet •
2. Is the amount on Form 1040, line 37, or Form 1040A,
FAX •
703–368–9694 (from your fax machine)
line 22, more than the amount shown next for your
filing status?
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