Instructions For Form 1040 - Draft Worksheet(S) And Tables - 2009 Page 15
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49Child Tax Credit Worksheet—Line 51
Keep for Your Records
● To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end
of 2009, and meet all the conditions in Steps 1 through 3 on page 17.
● Do not use this worksheet if you answered “Yes” to question 1 or 2 on page 42. Instead, use Pub. 972.
CAUTION
1.
Number of qualifying children:
$1,000.
1
Part 1
Enter the result.
2.
Enter the amount from Form 1040, line 38.
2
3.
Enter the amounts shown below for your filing status.
● Married filing jointly — $110,000
● Single, head of household, or
3
qualifying widow(er) — $75,000
● Married filing separately — $55,000
4.
Is the amount on line 2 more than the amount on line 3?
No. Leave line 4 blank. Enter -0- on line 5.
4
Yes. Subtract line 3 from line 2.
If the result is not a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.
5.
Multiply the amount on line 4 by 5% (.05). Enter the result.
5
6.
Is the amount on line 1 more than the amount on line 5?
STOP
No.
You cannot take the child tax credit on Form 1040,
line 51. You also cannot take the additional child
tax credit on Form 1040, line 65. Complete the rest
of your Form 1040.
Yes. Subtract line 5 from line 1. Enter the result.
6
Go to Part 2 on the next page.
Before you begin Part 2: Figure the amount of any
credits you are claiming on Form 5695, Part I; Form
8834, Part I; Form 8910; Form 8936; or Schedule R.
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