Department of the Treasury
Internal Revenue Service
2013 Instructions for Schedule 8812
Child Tax Credit
Use Part I of Schedule 8812 to document that any child for whom you entered an ITIN on Form
1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c; and for whom you also checked
the box in column 4 of that line, is a resident of the United States because the child meets the
substantial presence test and is not otherwise treated as a nonresident alien.
Use Parts II–IV of Schedule 8812 to figure the additional child tax credit. The additional
child tax credit may give you a refund even if you do not owe any tax.
Section references are to the Internal Revenue Code unless otherwise
Note. A child who is a lawful permanent resident of the United
noted.
States is eligible to obtain a social security number (SSN). Use an
SSN to identify the child even if you obtained an ITIN for the child
Future Developments
before the child became a lawful permanent resident.
For the latest information about developments related to Schedule
To meet the substantial presence test, a child identified with an
8812 and its instructions, such as legislation enacted after they were
ITIN generally must be physically present in the United States on at
published, go to
least:
1. 31 days during 2013, and
General Instructions
2. 183 days during the 3-year period that includes 2013, 2012,
Who Should Use Part I
and 2011, counting:
a. All the days your child was present in 2013, and
You only need to complete Part I if you are claiming the child tax
b. 1/3 of the days your child was present in 2012, and
credit for a child identified by an IRS individual taxpayer identifica-
c. 1/6 of the days your child was present in 2011.
tion number (ITIN). When completing Part I, only answer the ques-
tions with regard to children identified by an ITIN; you do not need to
Not all days that your dependent is physically present in
complete Part I of Schedule 8812 for any child that is identified by a
!
the United States count as days of presence for the sub
social security number (SSN) or an IRS adoption taxpayer identifica-
stantial presence test. See Days of Presence in the United
CAUTION
tion number (ATIN).
States in Pub. 519.
If all the children for whom you checked the box in col
A child who is present in the United States for less than one-half of
umn 4 of line 6c on your Form 1040 or Form 1040A or
TIP
2013 also must not have a closer connection to a foreign country. See
column 4 of line 7c on your Form 1040NR are identified
Pub. 519 for more information. Also, see the chart, Is Your Dependent
by an SSN or an ATIN, you do not need to complete Part
(Identified by an ITIN) Considered a Resident of the United States Un
1 of Schedule 8812.
der the Substantial Presence Test, later.
Who Should Use Parts II–IV
Additional Child Tax Credit (Parts II–
Parts II–IV are unrelated to Part I. Parts II–IV help you figure your ad-
IV)
ditional child tax credit. Generally, you should only complete Parts II–
IV if you are instructed to do so after completing the Child Tax Credit
If any of your dependents is a qualifying child for purposes of the
Worksheet in your tax return instructions or Publication 972.
child tax credit (whether identified by an ITIN or not), you may quali-
fy for the additional child tax credit. Before completing Parts II–IV of
If all your children are identified by an SSN or an ATIN
Schedule 8812, complete the Child Tax Credit Worksheet that applies
and you are not claiming the additional child tax credit,
TIP
to you. See the instructions for Form 1040, line 51; Form 1040A,
you do not need to complete any part of Schedule 8812.
line 33; or Form 1040NR, line 48. If you meet the condition given in
the TIP at the end of the Child Tax Credit Worksheet, complete Parts
Substantial Presence Test (Part I)
II–IV of this schedule to figure the amount of any additional child tax
credit you can claim.
In general, to be a qualifying child for purposes of the child tax credit
Effect of Credit on Welfare Benefits
and additional child tax credit, the child must be a citizen, national, or
resident of the United States. Use Part I of Schedule 8812 to document
Any refund you receive as a result of taking the additional child tax
that any child for whom an IRS Individual Taxpayer Identification
credit cannot be counted as income when determining if you or any-
Number (ITIN) was entered on Form 1040, line 6c; Form 1040A,
one else is eligible for benefits or assistance, or how much you or any-
line 6c; or Form 1040NR, line 7c; and for whom the box in column 4
one else can receive, under any federal program or under any state or
of that line was also checked, meets the substantial presence test and
local program financed in whole or in part with federal funds. These
is not otherwise treated as a nonresident alien.
programs include Temporary Assistance for Needy Families (TANF),
Medicaid, Supplemental Security Income (SSI), and Supplemental
-1-
Nov 18, 2013
Cat. No. 59790P