Instructions For Schedule 8812 - Child Tax Credit - 2015

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Department of the Treasury
Internal Revenue Service
2015 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
Parts II–IV if you are instructed to do so af-
b. 1/3 of the days your child was present
Code unless otherwise noted.
ter completing the Child Tax Credit Work-
in 2014, and
sheet in your tax return instructions or Pub.
c. 1/6 of the days your child was present
Future Developments
972.
in 2013.
For the latest information about develop-
If all your children are identi­
Not all days that your dependent
ments related to Schedule 8812 and its in-
fied by an SSN or an ATIN and
TIP
!
is physically present in the Uni­
structions, such as legislation enacted after
you are not claiming the addi­
ted States count as days of pres­
CAUTION
they were published, go to
tional child tax credit, you do
ence for the substantial pres­
schedule8812.
not need to complete any part of Schedule
ence test. See Days of Presence in the United
8812.
States in Pub. 519.
What's New
Substantial Presence
A child who is present in the United
If you file Form 2555 or Form 2555-EZ.
Test (Part I)
States for less than one-half of 2015 also
Beginning 2015, if you file Form 2555 or
must not have a closer connection to a for-
Form 2555-EZ to claim the foreign earned
In general, to be a qualifying child for purpo-
eign country. See Pub. 519 for more infor-
income exclusion, housing exclusion, or
ses of the child tax credit and additional child
mation. Also, see the chart,
Is Your Depend­
housing deduction, you cannot claim the ad-
tax credit, the child must be a citizen, nation-
ent (Identified by an ITIN) Considered a Res­
ditional child tax credit. Complete Part I, but
al, or resident of the United States. Use Part I
ident of the United States Under the Substan­
do not complete Parts II–IV.
of Schedule 8812 to document that any child
tial Presence
Test.
for whom an IRS Individual Taxpayer Identi-
Additional Child Tax
General Instructions
fication Number (ITIN) was entered on Form
Credit (Parts II–IV)
1040, line 6c; Form 1040A, line 6c; or Form
Who Should Use Part I
1040NR, line 7c; and for whom the box in
column 4 of that line was also checked,
You only need to complete Part I if you are
If you file Form 2555 or Form
meets the substantial presence test and is not
!
claiming the child tax credit for a child iden-
2555­EZ, do not complete Parts
otherwise treated as a nonresident alien.
tified by an IRS individual taxpayer identifi-
II–IV. You cannot claim the ad­
CAUTION
cation number (ITIN). When completing Part
ditional child tax credit.
Note. A child who is a lawful permanent
I, only answer the questions with regard to
If any of your dependents is a qualifying
resident of the United States is eligible to ob-
children identified by an ITIN; you do not
child for purposes of the child tax credit
tain a social security number (SSN). Use an
need to complete Part I of Schedule 8812 for
(whether identified by an ITIN or not), you
SSN to identify the child even if you ob-
any child that is identified by a social securi-
may qualify for the additional child tax cred-
tained an ITIN for the child before the child
ty number (SSN) or an IRS adoption taxpay-
it. Before completing Parts II–IV of Sched-
became a lawful permanent resident.
er identification number (ATIN).
ule 8812, complete the Child Tax Credit
To meet the substantial presence test, a
If all the children for whom you
Worksheet that applies to you. See the in-
child identified with an ITIN generally must
checked the box in column 4 of
TIP
structions for Form 1040, line 52; Form
be physically present in the United States on
line 6c on your Form 1040 or
1040A, line 35; or Form 1040NR, line 49. If
at least:
Form 1040A or column 4 of
you meet the condition given in the TIP at
1. 31 days during 2015, and
line 7c on your Form 1040NR are identified
the end of the Child Tax Credit Worksheet,
by an SSN or an ATIN, you do not need to
complete Parts II–IV of this schedule to fig-
2. 183 days during the 3-year period
complete Part I of Schedule 8812.
ure the amount of any additional child tax
that includes 2015, 2014, and 2013, count-
credit you can claim.
ing:
Who Should Use Parts II–IV
a. All the days your child was present in
Parts II–IV are unrelated to Part I. Parts II–
2015, and
IV help you figure your additional child tax
credit. Generally, you should only complete
-1-
Oct 07, 2015
Cat. No. 59790P

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