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Section A: Filers With a Qualifying Child or

Example 2. Your spouse was born on February 14, 1991, and

died on February 13, 2016. Your spouse is considered age 25 at the

Children

time of death. However, if your spouse died on February 12, 2016,

your spouse isn't considered age 25 at the time of death and isn't at

Line 6. A qualifying child for the EIC is a child who:

least age 25 at the end of 2016.

1. Is your son, daughter, stepchild, foster child, brother, sister,

Part III—Child Tax Credit and

stepbrother, stepsister, half brother, half sister, or a descendant of

any of them (for example, your grandchild, niece, or nephew);

Additional Child Tax Credit

2. Was (a) under age 19 at the end of the year on line 1 and

younger than you (or your spouse, if filing jointly), (b) under age 24

Line 13. A qualifying child for purposes of the CTC is a child who:

at the end of the year on line 1, a student, and younger than you (or

1. Is your son, daughter, stepchild, foster child, brother, sister,

your spouse, if filing jointly), or (c) any age and permanently and

stepbrother, stepsister, half brother, half sister, or a descendant of

totally disabled;

any of them (for example, your grandchild, niece, or nephew);

3. Is not filing a joint return for the year on line 1 or is filing a joint

2. Was under age 17 at the end of the year;

return for the year on line 1 only to claim a refund of withheld income

tax or estimated tax paid; and

3. Did not provide over half of his or her own support for the

year;

4. Lived with you in the United States for more than half of the

year on line 1.

4. Lived with you for more than half of the year;

5. Is claimed as a dependent on your return;

Adopted child. An adopted child is always treated as your own

child. An adopted child includes a child lawfully placed with you for

6. Does not file a joint return for the year (or files it only to claim

legal adoption.

a refund of withheld income tax or estimated tax paid); and

For more information on who is a qualifying child see your tax

7. Was a U.S. citizen, a U.S. national, or a U.S. resident alien.

return instructions or Pub. 596.

See Pub. 519 for the definition of a U.S. national or U.S. resident

alien.

Line 7. You cannot take the credit for a child who lived with you for

half of the year or less, even if you paid most of the child's living

Adopted child. An adopted child is always treated as your own

expenses. The IRS may ask you for documents to show you lived

child. An adopted child includes a child lawfully placed with you for

with each qualifying child. Documents you might want to keep for

legal adoption.

this purpose include school and child care records and other

For more information on who is a qualifying child, see your tax

records that show your child's address.

return instructions or Pub. 972.

Temporary absences by you or the child for special

Line 14. Generally, a child must live with you for more than half of

circumstances, such as school, vacation, business, medical care,

the year for you to claim the credit. A child is considered to have

military service, or detention in a juvenile facility, count as time the

lived with you for more than half of the year if the child was born or

child lived with you.

died during the year on line 1 and your home was this child's home

If your child was born or died during the year entered on line 1

for more than half the time he or she was alive. Temporary absences

and your home was the child's home for more than half the time he

by you or the child for special circumstances, such as school,

or she was alive during that year, enter "365" ("366" if the year is a

vacation, business, medical care, military service, or detention in a

leap year) on line 7 and complete line 8.

juvenile facility, count as time the child lived with you.

For more information, see your tax return instructions or Pub.

However, there are exceptions for kidnapped children and

596.

children of divorced or separated parents. If you meet one of these

exceptions, including being the noncustodial parent who is entitled

Section B: Filers Without a Qualifying Child or

to claim the dependency exemption for the child, answer "Yes" to

Children

question 14 for that child. For details, see your tax return

instructions.

Line 9. Enter the number of days that your main home (and your

spouse's if filing jointly) was in the United States during the year on

Line 15. Use Part I of Schedule 8812 (Form 1040) to document that

line 1.

a child, who has an ITIN, is a resident of the United States because

the child meets the substantial presence test and is not otherwise

Temporary absences for special circumstances such as for

treated as a nonresident alien.

business, medical care, school, or military service, count as time

lived at your main home.

Even if your child meets the substantial presence test, your child

may still be considered a nonresident alien because of an income

Members of the military. If you were on extended active duty

tax treaty between the United States and your country or the child's

outside the United States, your main home is considered to be in the

tax home is in a foreign country and he or she has a closer

United States during that duty period. Extended active duty is

connection to that country than the United States. See Pub. 519 for

military duty ordered for an indefinite period or for a period of more

more information.

than 90 days. Once you begin serving extended active duty, you are

considered to be on extended active duty even if you do not serve

There are special circumstances where your child does not meet

more than 90 days.

the substantial presence test, but may meet an exception or be

treated as a resident of the United States. If your child does not meet

Line 10. If your spouse died during the year on line 1, or you are

the substantial presence test, but one of the following special

preparing a return for someone who died during the year on line 1,

circumstances applies, answer "Yes" to question 15 for that child.

the age test is met if your spouse, or the deceased taxpayer was at

First-year election. If your child was present in the United States

least age 25 but under age 65 at the time of death.

for at least 31 consecutive days in the year on line 1 and meets the

Your spouse, or the deceased taxpayer, is considered to reach

substantial presence test in the following year, your child may be

age 25 on the day before his or her 25th birthday. However, the rule

considered a resident of the United States for part of the year on

for reaching age 65 is different; your spouse, or the deceased

line 1 if you make a valid election. See First-Year Choice in Pub.

taxpayer, reaches age 65 on his or her 65th birthday.

519.

Example 1. You are married and filing a joint return with your

Child adopted by U.S. citizen or national. A child legally adopted

spouse who died in August 2016. You are age 67. Your spouse

by you or lawfully placed with you for legal adoption is not required

would have become age 65 in November 2016. Because your

to meet the substantial presence test if you are a citizen or national

spouse was under age 65 when she died, you meet the age test.

of the United States, and, for your entire tax year, the child has the

same main home as you and is a member of your household.

-2-

Instructions For Form 8862 - Information To Claim Earned Income Credit After Disallowance Page 2

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