Instructions For Schedule 8812 - Child Tax Credit

If you only check “No” on any line in

Is Your Dependent (Identi ed by an ITIN) Considered a Resident of the United States Under the Substantial Presence Test?

Part I, your child tax credit or additional

Start here to determine your dependent’s status for 2015

child tax credit may be reduced or elimina-

ted.

Was your dependent physically present in the

United States on at least 31 days during 2015?

Child otherwise treated as a nonresi

Yes

dent alien.

Even if your child meets the

substantial presence test, your child may still

Was your dependent physically present in the United

be treated as a nonresident alien due to a tax

States on at least 183 days during the 3-year period

consisting of 2015, 2014, and 2013, counting all

treaty or because the child has a closer con-

days present in 2015, 1/3 the days of presence in

nection to another country. See Pub. 519 for

2014, and 1/6 the days of presence in 2013?

Your

dependent

more details.

is a

Yes

Your

nonresident

If you must complete Part I for a child

dependent

alien for U.S.

is a resident

tax purposes.

and that child meets the substantial presence

alien for U.S.

Was your dependent physically present in the

tax purposes.

test, but is still treated as a nonresident alien,

United States on at least 183 days during 2015?

check the “No” box for that child.

Yes

Special circumstances.

Even if your

child does not meet the substantial presence

For 2015, did your dependent have a tax home in a

test, your child may meet an exception or be

foreign country and a closer connection to that

country than to the United States?

treated as a resident of the United States in

certain circumstances. If your child does not

Yes

meet the substantial presence test, but one of

the following special circumstances applies,

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

check both the "Yes" and "No" boxes for that

provisions of the treaty carefully.

child.

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.

First-year election. If your child was

If your dependent was present in the United States for at least 31 consecutive days in 2015 and

present in the United States for at least 31

meets the substantial presence test for 2016, 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

consecutive days in 2015 and meets the sub-

for part of 2015 under this rule. An individual may make an election for a child who is a dependent if

stantial presence test for 2016, your child

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

may be considered a resident of the United

the election is effective.

States for part of 2015 if you make a valid

Specific Instructions

Effect of Credit on Welfare

election. See FirstYear Choice under Du

Benefits

alStatus Aliens in Pub. 519.

Part I

Child adopted by U.S. citizen or nation-

Any refund you receive as a result of taking

al. A child legally adopted by you or lawful-

Lines A through D. If you identified any

the additional child tax credit cannot be

ly placed with you for legal adoption is not

of your dependents using an ITIN on your

counted as income when determining if you

required to meet the substantial presence test

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

or anyone else is eligible for benefits or as-

if you are a citizen or national of the United

Form 1040NR, line 7c; and you also checked

sistance, or how much you or anyone else

States, and, for your entire tax year, the child

the box in column (4) of that line for that de-

can receive, under any federal program or

has the same main home as you and is a

pendent, you must determine if that depend-

under any state or local program financed in

member of your household.

ent meets the substantial presence test and is

whole or in part with federal funds. These

not otherwise treated as a nonresident alien.

More than four children.

programs include Temporary Assistance for

If you must

Complete Line A for the first dependent lis-

Needy Families (TANF), Medicaid, Supple-

complete Part I for more than four children,

ted on your Form 1040, line 6c; Form

mental Security Income (SSI), and Supple-

check the box following Line D. Use page 1

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

mental Nutrition Assistance Program (food

of another Schedule 8812 and reletter Lines

who has an ITIN and that you indicated

A–D in Part I as E–H. Complete the addi-

stamps). In addition, when determining eligi-

qualified for the child tax credit by checking

tional Part I of Schedule 8812 and attach it to

bility, the refund cannot be counted as a re-

the box in column (4). Use a separate line for

source for at least 12 months after you re-

your Schedule 8812.

each additional child identified by an ITIN

ceive it. Check with your local benefits coor-

Parts II–IV

for whom you checked the box in column

dinator to find out if your refund will affect

(4).

Line 4a — Earned Income Chart. Use the

your benefits.

Do not complete a line in Part I for a

chart, later, to determine the amount to enter

child if:

on line 4a.

You identified that child with an SSN

Line 4b — Nontaxable Combat Pay. Enter

or ATIN on the tax return, or

on line 4b the total amount of nontaxable

You did not check the box in column 4

combat pay that you, and your spouse if fil-

of line 6c on your Form 1040 or Form

ing jointly, received in 2015. This amount

1040A, or line 7c of your Form 1040NR.

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Instructions For Schedule 8812 - Child Tax Credit - 2015 Page 2

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