Publication 972 Draft - Child Tax Credit - 2015 Page 3
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4Keep for Your Records
Child Tax Credit Worksheet
Before you begin:
Figure the amount of any credits you are claiming on Form 5695, Part II, line 30*;
Form 8910; Form 8936; or Schedule R.
DRAFT AS OF
• To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2015
and meet the other requirements listed earlier under Qualifying Child.
CAUTION
• If you do not have a qualifying child, you cannot claim the child tax credit.
*See the Form 5695 instructions to see if line 30 (nonbusiness energy property credit) applies for 2015.
November 17, 2015
Part 1
1.
Number of qualifying children:
$1,000. Enter the result.
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2.
Enter the amount from Form 1040, line 38;
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Form 1040A, line 22; or Form 1040NR, line 37.
3.
1040 Filers. Enter the total of any—
• Exclusion of income from Puerto Rico, and
• Amounts from Form 2555, lines 45 and 50;
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Form 2555-EZ, line 18; and Form 4563, line 15.
1040A and 1040NR Filers. Enter -0-.
4.
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Add lines 2 and 3. Enter the total.
5.
Enter the amount shown below for your ling status.
• Married ling jointly - $110,000
• Single, head of household, or
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qualifying widow(er) - $75,000
• Married ling separately - $55,000
6.
Is the amount on line 4 more than the amount on line 5?
No. Leave line 6 blank. Enter -0- on line 7.
Yes. Subtract line 5 from line 4.
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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.
7.
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Multiply the amount on line 6 by 5% (0.05). Enter the result.
8.
Is the amount on line 1 more than the amount on line 7?
STOP
No.
You cannot take the child tax credit on Form 1040, line 52; Form 1040A,
line 35; or Form 1040NR, line 49. You also cannot take the additional
child tax credit on Form 1040, line 67; Form 1040A, line 43; or
Form 1040NR, line 64. Complete the rest of your Form 1040, Form 1040A,
or Form 1040NR.
Yes. Subtract line 7 from line 1. Enter the result.
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Go to Part 2 on the next page.
Page 2
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