Instructions - Child Tax Credit - 2016 Page 3
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13For each qualifying child, you must either check the box
1. The amount on Form 1040, line 47; Form 1040A,
on Form 1040 or Form 1040A, line 6c, column (4); or
line 30; or Form 1040NR, line 45, is less than the
Form 1040NR, line 7c, column (4).
credit. If this amount is zero, you cannot take this
credit because there is no tax to reduce. But you may
Example 1. Your son turned 17 on December 30,
be able to take the additional child tax credit. See
Ad
2016. He is a citizen of the United States and you claimed
ditional Child Tax
Credit, later.
him as a dependent on your return. He is not a qualifying
2. Your modified adjusted gross income (AGI) is more
child for the child tax credit because he was not under
than the amount shown below for your filing status.
age 17 at the end of 2016.
a. Married filing jointly – $110,000.
Example 2. Your 10-year-old nephew lives in Mexico
b. Single, head of household, or qualifying widow(er)
and qualifies as your dependent. Because he is not a U.S.
– $75,000.
citizen, U.S. national, or U.S. resident alien, he is not a
qualifying child for the child tax credit.
c. Married filing separately – $55,000.
Filers who have certain child dependents with an IRS
Modified AGI. For purposes of the child tax credit, your
Individual Taxpayer Identification Number (ITIN). If
modified AGI is your AGI plus the following amounts that
you are claiming a child tax credit or additional child tax
may apply to you.
credit for a child identified on your tax return with an ITIN,
Any amount excluded from income because of the ex-
you must complete Part I of Schedule 8812 (Form 1040A
clusion of income from Puerto Rico. On the dotted line
or 1040). An ITIN is for tax use only and may expire under
next to Form 1040, line 38, enter the amount excluded
certain conditions. See the Instructions for Form W-7 for
and identify it as “EPRI.” Also attach a copy of any
details.
Form(s) 499R-2/W-2PR to your return.
Although a child may be your dependent, you may
claim a child tax credit or additional child tax credit only for
Any amount on line 45 or line 50 of Form 2555, For-
a dependent who is a citizen, national, or resident of the
eign Earned Income.
United States. To be treated as a resident of the United
Any amount on line 18 of Form 2555-EZ, Foreign
States, a child generally will need to meet the require-
Earned Income Exclusion.
ments of the substantial presence test. For more informa-
tion about the substantial presence test, see Pub. 519.
Any amount on line 15 of Form 4563, Exclusion of In-
come for Bona Fide Residents of American Samoa.
Adopted child. An adopted child is always treated as
If you do not have any of the above, your modified AGI
your own child. An adopted child includes a child lawfully
is the same as your AGI.
placed with you for legal adoption.
If you are a U.S. citizen or U.S. national and your adop-
AGI. Your AGI is the amount on Form 1040, line 38;
ted child lived with you all year as a member of your
Form 1040A, line 22; or Form 1040NR, line 37.
household in 2016, that child meets condition (7) above to
be a qualifying child for the child tax credit.
Claiming the Credit
Exceptions to time lived with you. A child is consid-
To claim the child tax credit, you must file Form 1040,
ered to have lived with you for more than half of 2016 if
Form 1040A, or Form 1040NR. You cannot claim the child
the child was born or died in 2016 and your home was this
tax credit on Form 1040EZ or Form 1040NR-EZ. You
child's home for more than half the time he or she was
must provide the name and identification number (usually
alive. Temporary absences by you or the child for special
a social security number) on your tax return for each quali-
circumstances, such as school, vacation, business, medi-
fying child.
cal care, military service, or detention in a juvenile facility,
Taxpayer identification number needed by
count as time the child lived with you.
due date of return. If you do not have a social
There are also exceptions for kidnapped children and
!
security number (SSN) or IRS individual taxpayer
children of divorced or separated parents. For details, see
CAUTION
identification number (ITIN) by the due date of your 2016
the instructions for line 6c in either the Form 1040 or Form
return (including extensions), you cannot claim the child
1040A instructions.
tax credit or the additional child tax credit on either your
Qualifying child of more than one person. A special
original or an amended 2016 return, even if you later get
rule applies if your qualifying child is the qualifying child of
an SSN or ITIN. Also, neither credit is allowed on either
more than one person. For details, see the instructions for
your original or an amended 2016 return for a child who
line 6c in either the Form 1040 or Form 1040A instruc-
does not have an SSN, ITIN, or IRS adoption taxpayer
tions.
identification number (ATIN) by the due date of your return
(including extensions), even if that child later gets one of
Limits on the Credit
those numbers.
If you apply for an ATIN or ITIN on or before the due date
You must reduce the maximum credit amount of $1,000
of your 2016 return (including extensions) and the IRS
for each child if either (1) or (2) applies.
issues you an ATIN or ITIN as a result of the application,
Publication 972 (2016)
Page 3
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