Instructions For Form 1040 - Draft Worksheet(S) And Tables - 2008 Page 15

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Child Tax Credit Worksheet—Line 51
Keep for Your Records
● To be a qualifying child for the child tax credit, the child must be under age 17 at the end
of 2008 and meet the other requirements listed on page 15.
● Do not use this worksheet if you answered “Yes” to question 1, 2, or 3 on page 39. Instead, use Pub. 972.
CAUTION
1.
Number of qualifying children:
$1,000.
1
Enter the result.
2.
Enter the amount from Form 1040, line 46.
2
3.
Add the amounts from Form 1040:
Line 47
Line 48
+
Line 49
+
3
Line 50
+
Enter the total.
4.
Are the amounts on lines 2 and 3 the same?
STOP
Yes.
You cannot take this credit because there is no tax
to reduce. However, you may be able to take the
additional child tax credit. See the
below.
TIP
4
No. Subtract line 3 from line 2.
5.
Is the amount on line 1 more than the amount on line 4?
Yes. Enter the amount from line 4.
Also, you may be able to take the
This is your child tax
5
additional child tax credit. See the
credit.
TIP
below.
Enter this amount on
Form 1040, line 51.
No. Enter the amount from line 1.
You may be able to take the additional child tax credit
on Form 1040, line 67, if you answered “Yes” on line 4 or
TIP
66
line 5 above.
● First, complete your Form 1040 through line 66.
65
● Then, use Form 8812 to figure any additional child tax
credit.
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