Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 41

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2017 Child Tax Credit Worksheet—Line 35
Keep for Your Records
1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17
at the end of 2017, and meet all the conditions in Steps 1 through 3 in the instructions for line 6c.
Make sure you check the box on Form 1040A, line 6c, column (4), for each qualifying child.
CAUTION
2. If you do not have a qualifying child, you can’t claim the child tax credit.
3. Be sure to see “Social security number” in the instructions for line 6c. If your qualifying child has an ITIN instead
of an SSN, le Schedule 8812.
1.
1
Number of qualifying children:
× $1,000. Enter the result.
Part 1
2.
2
Enter the amount from Form 1040A, line 22.
3.
Enter the amount shown below for your ling status.
}
• Married ling jointly — $110,000
• Single, head of household, or
3
qualifying widow(er) — $75,000
• Married ling 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, and
4
go to line 6.
Yes. Subtract line 3 from line 2.
If the result isn’t 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% (0.05). Enter the result.
5
6.
Is the amount on line 1 more than the amount on line 5?
STOP
No.
You can’t take the child tax credit on Form
1040A, line 35. You also can’t take the additional
6
child tax credit on Form 1040A, line 43. Complete
the rest of your Form 1040A.
Yes. Subtract line 5 from line 1. Enter the result.
Go to Part 2.
-41-
Need more information or forms? Visit IRS.gov.

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