Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 48
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107 2017 Form 1040—Line 52
2017 Child Tax Credit Worksheet—Line 52
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 checked
the box on Form 1040, line 6c, column (4), for each qualifying child.
CAUTION
2. If you don’t 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.
4. Do not use this worksheet, but use Pub. 972 instead, if:
a. You are claiming the adoption credit, mortgage interest credit, District of Columbia rst-time homebuyer
credit, or residential energy ef cient property credit;
b. You are excluding income from Puerto Rico; or
c. You are ling Form 2555, 2555-EZ, or 4563.
1.
Part 1
Number of qualifying children:
$1,000.
1
Enter the result.
2.
Enter the amount from Form 1040, line 38.
2
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
Is the amount on line 2 more than the amount on line 3?
4.
No. Leave line 4 blank. Enter -0- on line 5, and go
to line 6.
4
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 1040,
line 52. You also can’t take the additional child
tax credit on Form 1040, line 67. Complete the rest
of your Form 1040.
6
Yes. Subtract line 5 from line 1. Enter the result.
Go to Part 2.
-48-
Need more information or forms? Visit IRS.gov.
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