Child Tax Credit Instructions - Department Of The Treasury (Page 2 of 16) in pdf

a. Married filing jointly – $110,000

1. Claimed as your dependent on line 6c of Form 1040

b. Single, head of household, or qualifying widow(er)

or Form 1040A.

– $75,000

2. Under age 17 at the end of 2004.

c. Married filing separately – $55,000

3. Your:

3. Are you claiming any of the following credits?

a. Son, daughter, adopted child, stepchild, or a de-

scendant of any of them (for example, your

a. Adoption credit, Form 8839

grandchild);

b. Mortgage interest credit, Form 8396

b. Brother, sister, stepbrother, stepsister, or a de-

c. District of Columbia first-time homebuyer credit,

scendant of any of them (for example, your niece

Form 8859

or nephew), whom you cared for as you would

your own child;

c. Foster child (any child placed with you by an au-

Comments and suggestions. We welcome your com-

thorized placement agency whom you cared for

ments about this publication and your suggestions for

as you would your own child).

future editions.

You can write to us at the following address:

4. A U.S. citizen or resident alien.

Internal Revenue Service

The above requirements are not the same as the

Individual Forms and Publications Branch

requirements to be a qualifying child for the

SE:W:CAR:MP:T:I

earned income credit.

CAUTION

1111 Constitution Ave. NW

Washington, DC 20224

Adopted child. An adopted child is always treated as

your own child. An adopted child includes a child placed

We respond to many letters by telephone. Therefore, it

with you by an authorized placement agency for legal

would be helpful if you would include your daytime phone

adoption even if the adoption is not final. An authorized

number, including the area code, in your correspondence.

placement agency includes any person or court authorized

You can email us at *taxforms@irs.gov. (The asterisk

by state law to place children for legal adoption.

must be included in the address.) Please put “Publications

Comment” on the subject line. Although we cannot re-

Limits on the Credit

spond individually to each email, we do appreciate your

feedback and will consider your comments as we revise

You must reduce your child tax credit if either (1) or (2)

our tax products.

applies.

Tax questions. If you have a tax question, visit

1. The amount on Form 1040, line 45, or Form 1040A,

or call 1-800-829-1040. We cannot answer

line 28, is less than the credit. If this amount is zero,

tax questions at either of the addresses listed above.

you cannot take this credit because there is no tax to

Ordering forms and publications. Visit /

reduce. But you may be able to take the additional

formspubs to download forms and publications, call

child tax credit. See Additional Child Tax Credit,

1-800-829-3676, or write to one of the three addresses

later.

shown under How To Get Tax Help in the back of this

2. Your modified adjusted gross income (AGI) is above

publication.

the amount shown below for your filing status.

a. Married filing jointly – $110,000.

Child Tax Credit

b. Single, head of household, or qualifying widow(er)

– $75,000.

This credit is for people who have a qualifying child as

defined on this page. It is in addition to the credit for child

c. Married filing separately – $55,000.

and dependent care expenses (on Form 1040, line 47, or

Form 1040A, line 29) and the earned income credit (on

Form 1040, line 65a, or Form 1040A, line 41a).

Modified AGI. For purposes of the child tax credit, your

modified AGI is your AGI plus the following amounts that

The maximum amount you can claim for the credit is

may apply to you.

$1,000 for each qualifying child.

•

Any amount excluded from income because of the

Qualifying Child

exclusion of income from Puerto Rico.

•

A qualifying child for purposes of the child tax credit must

Any amount on line 43 or line 48 of Form 2555,

be all of the following.

Foreign Earned Income.

Page 2

Child Tax Credit Instructions - Department Of The Treasury Page 2

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