Instructions - Child Tax Credit - 2016
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13Department of the Treasury
Internal Revenue Service
Future Developments
For the latest information about developments related to
Publication 972
Pub. 972, such as legislation enacted after it was
Cat. No. 26584R — OMB No. 1545-0074
published, go to IRS.gov/pub972.
Child Tax
What’s New
Credit
Refunds for 2016 tax returns claiming EIC or ACTC
cannot be issued before Feb. 15, 2017.
Due to
changes in the law, if you claim the earned income tax
credit (EIC) and/or the additional child tax credit (ACTC)
For use in preparing
on your income tax return, the IRS cannot issue your re-
2016
fund before February 15. This applies to the entire refund,
Returns
not just the portion associated with the EIC or ACTC.
Hardship claims for these refunds will not be accepted
prior to February 15, as this refund hold is required by law.
The IRS will begin accepting and processing tax re-
turns once the filing season begins. Check Where's My
Refund? on
IRS.gov
after February 15 for your personal-
ized refund status. It's updated once a day and remains
the best way to check the status of your refund.
Reminders
Foreign earned income. If you are filing Form 2555 or
2555-EZ (both relating to foreign earned income), you
cannot claim the additional child tax credit.
Taxpayer identification number needed by due date
of return. If you do not have a social security number
(SSN) or IRS individual taxpayer identification number
(ITIN) by the due date of your 2016 return (including ex-
tensions), you cannot claim the child tax credit or the addi-
tional child tax credit on either your original or an amen-
ded 2016 return, even if you later get an SSN or ITIN.
Also, neither credit is allowed on either your original or an
amended 2016 return for a child who does not have an
SSN, ITIN, or IRS adoption taxpayer identification number
(ATIN) by the due date of your return (including exten-
sions), even if that child later gets one of those numbers.
If you apply for an ATIN or ITIN on or before the due
date of your 2016 return (including extensions) and the
IRS issues you an ATIN or ITIN as a result of the applica-
tion, the IRS will consider your ATIN or ITIN as issued on
or before the due date of your return.
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the
National Center for
Missing & Exploited Children®
(NCMEC). Photographs of
missing children selected by the Center may appear in
this publication on pages that would otherwise be blank.
You can help bring these children home by looking at the
photographs
and
calling
1-800-THE-LOST
(1-800-843-5678) or visiting
if you
recognize a child.
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Dec 20, 2016
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