Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 42

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2017 Form 1040A—Lines 35 and 38
2017 Child Tax Credit Worksheet—Line 35 (Continued)
Keep for Your Records
7.
Enter the amount from Form 1040A, line 30.
7
Part 2
8.
Add the amounts from Form 1040A:
Line 31
Line 32
+
Line 33
+
Line 34
+
Enter the total.
8
9.
Are the amounts on lines 7 and 8 the same?
STOP
Yes.
You can’t take this credit because there is no tax
to reduce. However, you may be able to take the
additional child tax credit. See the TIP below.
No. Subtract line 8 from line 7.
9
10.
Is the amount on line 6 more than the amount on line 9?
Yes. Enter the amount from line 9.
Also, you may be able to take the
This is your child tax
10
additional child tax credit. See the
credit.
TIP below.
Enter this amount on
Form 1040A, line 35.
No. Enter the amount from line 6.
You may be able to take the additional child tax credit
on Form 1040A, line 43, if you answered “Yes” on line 9
TIP
or line 10 above.
• First, complete your Form 1040A through lines 42a
and 42b.
• Then, use Schedule 8812 to gure any additional child tax
credit.
dependent, check the box on this line and leave the entry space
Line 38
blank.
Health Care: Individual Responsibility
You can check the box even if:
A dependent child who was born or adopted during the
For each month of 2017, you must either:
year was not covered by your insurance during the month of or
Have qualifying health care coverage for yourself, your
months before birth or adoption (but the child must have had
spouse (if filing jointly), and anyone you can or do claim as a
minimum essential coverage every month of 2017 following
dependent (you are treated as having coverage for any month in
the birth or adoption), or
which you have coverage for at least 1 day of the month),
A spouse or dependent who died during the year was not
Qualify for an exemption from the requirement to have
covered by your insurance during the month of death and
health care coverage, or
months after death (but he or she must have had minimum es-
Make a shared responsibility payment with your return
sential coverage every month of 2017 before death).
and enter the amount on this line.
If you cannot check the box on this line, you must generally
If you had qualifying health care coverage (called minimum
either claim a coverage exemption on Form 8965 or report a
essential coverage) for every month of 2017 for yourself, your
shared responsibility payment on line 38 for each month that
spouse (if filing jointly), and anyone you can or do claim as a
you, your spouse (if filing jointly), or someone you can or do
-42-
Need more information or forms? Visit IRS.gov.

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