Instructions For Schedule 8812 - Child Tax Credit

Effect of Credit on Welfare

Is Your Dependent (Identi ed by an ITIN) a Resident of the United States?

Benefits

Start here to determine your dependent’s status for 2017

Any refund you receive as a result of taking

the additional child tax credit cannot be

Was your dependent physically present in the

United States on at least 31 days during 2017?

counted as income when determining if you

or anyone else is eligible for benefits or as-

Yes

sistance, or how much you or anyone else

can receive, under any federal program or

Was your dependent physically present in the United

under any state or local program financed in

States on at least 183 days during the 3-year period

whole or in part with federal funds. These

consisting of 2017, 2016, and 2015, counting all

programs include Temporary Assistance for

days of presence in 2017, 1/3 the days of presence

in 2016, and 1/6 the days of presence in 2015?

Your

Needy Families (TANF), Medicaid, Supple-

dependent

mental Security Income (SSI), and Supple-

is a

Yes

Your

nonresident

mental Nutrition Assistance Program (food

dependent

alien for U.S.

is a resident

stamps). In addition, when determining eligi-

tax purposes.

alien for U.S.

bility, the refund cannot be counted as a re-

Was your dependent physically present in the

tax purposes.

United States on at least 183 days during 2017?

source for at least 12 months after you re-

ceive it. Check with your local benefits coor-

Yes

dinator to find out if your refund will affect

your benefits.

For 2017, did your dependent have a tax home in a

foreign country and a closer connection to that

country than to the United States?

Specific

Yes

Instructions

Despite meeting the substantial presence test, your dependent may still be considered a

Part I

nonresident alien under an income tax treaty between the U.S. and your country. Check the

provisions of the treaty carefully.

Lines A through D. If you identified any

See Days of Presence in the United States in Pub. 519 for days that do not count as days of

presence in the United States.

of your dependents using an ITIN on your

If your dependent was present in the United States for at least 31 consecutive days in 2017 and

Form 1040, line 6c; Form 1040A, line 6c; or

meets the substantial presence test for 2018, see First-Year Choice under Dual-Status Aliens in

Form 1040NR, line 7c; and you also checked

Pub. 519 to determine if your dependent may be considered to be a resident of the United States

for part of 2017 under this rule. An individual may make an election for a child who is a dependent if

the box in column (4) of that line for that de-

the individual may make the election on his or her own behalf, the child quali es to make the

election, and the child is not required to le a United States income tax return for the year for which

pendent, you must determine if that depend-

the election is effective.

ent meets the substantial presence test and is

not otherwise treated as a nonresident alien.

To meet the substantial presence test, a

mation. Also, see the chart,

Is Your Depend-

Complete Line A for the first dependent lis-

child identified with an ITIN generally must

ent (Identified by an ITIN) a Resident of the

ted on your Form 1040, line 6c; Form

be physically present in the United States on

United

States.

1040A, line 6c; or Form 1040NR, line 7c,

at least:

Additional Child Tax

who has an ITIN and that you indicated

1. 31 days during 2017, and

Credit (Parts II–IV)

qualified for the child tax credit by checking

2. 183 days during the 3-year period

the box in column (4). Use a separate line for

that includes 2017, 2016, and 2015, count-

each additional child identified by an ITIN

If you file Form 2555 or Form

ing:

for whom you checked the box in column

2555-EZ, do not complete Parts II–

(4).

a. All the days your child was present in

IV. You cannot claim the addition-

CAUTION

2017, and

Do not complete a line in Part I for a

al child tax credit.

child if:

b. 1/3 of the days your child was present

If any of your dependents is a qualifying

You identified that child with an SSN

in 2016, and

child for purposes of the child tax credit

or ATIN on the tax return, or

c. 1/6 of the days your child was present

(whether identified by an ITIN or not), you

You did not check the box in column 4

in 2015.

may qualify for the additional child tax cred-

of line 6c on your Form 1040 or Form

it. Before completing Parts II–IV of Sched-

Not all days that your dependent is

1040A, or line 7c of your Form 1040NR.

ule 8812, complete the Child Tax Credit

physically present in the United

If you only check “No” on any line in

Worksheet that applies to you. See the in-

States count as days of presence

CAUTION

Part I, your child tax credit or additional

structions for Form 1040, line 52; Form

for the substantial presence test. See Days of

child tax credit may be reduced or elimina-

1040A, line 35; or Form 1040NR, line 49. If

Presence in the United States in Pub. 519.

ted.

you meet the condition given in the TIP at

the end of the Child Tax Credit Worksheet,

Child otherwise treated as a nonresi

A child who is present in the United

complete Parts II–IV of this schedule to fig-

dent alien.

Even if your child meets the

States for less than one-half of 2017 also

ure the amount of any additional child tax

substantial presence test, your child may still

must not have a closer connection to a for-

credit you can claim.

be treated as a nonresident alien due to a tax

eign country. See Pub. 519 for more infor-

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Instructions For Schedule 8812 - Child Tax Credit - 2017 Page 2

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