Instructions For Schedule 8812 - Child Tax Credit

treaty or because the child has a closer con-

2. Your main home or the main home of

employer for 2017 and total wages of over

nection to another country. See Pub. 519 for

your spouse if filing jointly was located in

$127,200, figure any excess social security

more details.

one of the Presidentially declared disaster

and tier 1 RRTA taxes withheld. Include any

areas eligible for this relief on the specified

excess on Schedule 8812, line 10. For more

If you must complete Part I for a child

date. For details, including the specified

information, see Pub. 505.

and that child meets the substantial presence

dates and descriptions of the disaster areas

test, but is still treated as a nonresident alien,

Lines 7 through 12 — Residents of Puerto

eligible for this relief, see Pub. 976.

check the “No” box for that child.

Rico Only. If you are a resident of Puerto

To make this election, enter "PYEI" and

Rico and you have three or more qualifying

Special circumstances.

Even if your

the amount of your 2016 earned income in

children, you may be able to use your 2016

child does not meet the substantial presence

the space next to Form 1040, line 67; Form

social security taxes on lines 7, 8, and 10 to

test, your child may meet an exception or be

1040A, line 43; or Form 1040NR, line 64,

figure the additional child tax credit. If you

treated as a resident of the United States in

unless you are also claiming the earned in-

elect to use your 2016 earned income on

certain circumstances. If your child does not

come tax credit (EIC). If you are claiming

line 4a or to claim the earned income credit

meet the substantial presence test, but one of

both the EIC and the additional child tax

(EIC), you must use your 2016 social securi-

the following special circumstances applies,

credit, then you only need to enter "PYEI"

ty taxes in Part III and indicate the election

check both the "Yes" and "No" boxes for that

and the amount of your 2016 earned income

as described in

Election to use prior year

child.

in the space next to Form 1040, line 66a, or

earned

income, earlier.

First-year election. If your child was

Form 1040A, line 42a. For more informa-

Taxpayers who are not residents of

present in the United States for at least 31

tion, see Pub. 976.

Puerto Rico must use their 2017

consecutive days in 2017 and meets the sub-

social security taxes in Part III

If you claimed the ACTC in 2016,

stantial presence test for 2018, your child

CAUTION

even if they elect to use their 2016 earned in-

you also can find your 2016 earned

may be considered a resident of the United

TIP

come.

income on line 4a of your 2016

States for part of 2017 if you make a valid

Schedule 8812.

election. See First-Year Choice under Du-

If you don't have earned income to enter

al-Status Aliens in Pub. 519.

on line 4a, you can elect to use your 2016 so-

If you elect to use your 2016

Child adopted by U.S. citizen or na-

cial security taxes if all of the following ap-

earned income for the EIC on

tional. A child legally adopted by you or

ply.

Form 1040, line 66a, or Form

lawfully placed with you for legal adoption

CAUTION

1040A, line 42a, you must use your 2016

1. You are a resident of Puerto Rico

is not required to meet the substantial pres-

earned income to figure the additional child

with three or more qualifying children.

ence test if you are a citizen or national of

tax credit.

the United States, and, for your entire tax

2. Your 2016 social security taxes are

year, the child has the same main home as

greater than your 2017 social security taxes.

Residents of Puerto Rico.

If you

you and is a member of your household.

Before completing Part III, figure lines 7

aren't required to file Form 1040, then don't

through 12 twice (including the

Line 7

More than four children.

If you must

use Schedule 8812. Instead, use Form

Worksheet

if applicable)—once with 2017

complete Part I for more than four children,

1040-SS or Form 1040-PR. If you are re-

amounts and once with 2016 amounts to see

check the box following Line D. Use page 1

quired to file Form 1040 and you qualify to

if your 2016 social security taxes are greater

of another Schedule 8812 and reletter Lines

use your 2016 earned income to figure the

than your 2017 social security taxes.

A–D in Part I as E–H. Complete the addi-

additional child tax credit, follow the instruc-

3. Your main home or the main home of

tional Part I of Schedule 8812 and attach it to

tions under

Election to use prior year earned

your spouse if filing jointly was located in

your Schedule 8812.

income, earlier. Residents of Puerto Rico

one of the Presidentially declared disaster

Parts II–IV

with three or more qualifying children who

areas eligible for the election to use prior

make this election must also follow the in-

year earned income on the specified date. For

Line 4a — Earned Income. Use the

Earned

structions under

Lines 7 through 12—Resi-

details, including the specified dates and de-

Income

Chart, later, to determine the amount

dents of Puerto Rico

Only.

scriptions of the disaster areas eligible for

to enter on line 4a. If your main home was

Line 4b — Nontaxable Combat Pay. Enter

this relief, see Pub. 976.

located in a Presidentially declared disaster

on line 4b the total amount of nontaxable

area, see Election to use prior year earned

You will indicate this election as described

combat pay that you, and your spouse if fil-

income next before using the chart.

earlier under

Election to use prior year

ing jointly, received in 2017. This amount

earned

income. If you put -0- on line 4a, then

Election to use prior year earned income.

should be shown in Form W-2, box 12, with

enter “PYEI” and -0- in the space next to

You may be able to use your 2016 earned in-

code Q.

come on line 4a to figure your additional

Form 1040, line 67, or Form 1040A, line 43.

If you are using 2016 earned income on

child tax credit. You can make this election

line 4a, enter your 2016 nontaxable combat

If you claimed the ACTC in 2016,

if both of the following apply.

you also can find your 2016 social

pay on line 4b.

TIP

1. Your 2016 earned income was great-

security taxes on your 2016 Sched-

Line 7 — Additional Medicare Tax and

er than your 2017 earned income. Use the

ule 8812. If you claimed the ACTC in 2016

Tier 1 RRTA Tax. Use the

Line 7 Work-

Earned Income

Chart, later, twice—once

using Form 1040-SS (or Form 1040-PR),

sheet

to figure the amount to enter on line 7

with 2017 amounts and once with 2016

you will have a record of your 2016 social

if your employer withheld or you paid Addi-

amounts to see if your 2016 earned income is

security taxes in the Additional Child Tax

tional Medicare Tax or tier 1 RRTA tax.

greater than your 2017 earned income.

Credit Worksheet you completed in the sepa-

Line 10 — 1040A Filers. If you, or your

rate instructions for that form.

spouse if filing jointly, had more than one

-3-

Instructions For Schedule 8812 - Child Tax Credit - 2017 Page 3

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