Instructions For Schedule 8812 - Child Tax Credit

Earned Income Chart — Line 4a

IF you...

AND you...

THEN enter on line 4a...

have net earnings from

use either optional method to

the amount figured using the 1040 and 1040NR Filers — Earned Income Worksheet in Pub. 972 (even if you are also

self-employment

figure those net earnings,

taking the EIC).

are taking the EIC on

completed Worksheet B of the

your earned income from Worksheet B, line 4b, plus all of your nontaxable combat pay if you did not elect to include it in

Form 1040, line 66a,

EIC instructions in your Form

earned income for the EIC. If you were a member of the clergy, subtract (a) the rental value of a home or the nontaxable

or Form 1040A,

1040 instructions,

portion of an allowance for a home furnished to you (including payments for utilities), and (b) the value of meals and

line 42a

lodging provided to you, your spouse, and your dependents for your employer’s convenience.

did not complete Worksheet B or

your earned income from Step 5 of the EIC instructions in your tax return instructions, plus all of your nontaxable combat

filed Form 1040A,

pay if you did not elect to include it in earned income for the EIC.

were self-employed, or you are

the amount figured using the 1040 and 1040NR Filers — Earned Income Worksheet in Pub. 972.

filing Schedule SE because you

were a member of the clergy or

you had church employee

income, or you are filing

Schedule C or C-EZ as a

statutory employee,

are not self-employed or filing

your earned income figured as follows:

Schedule SE, C, or C-EZ for the

Line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR.

above reasons,

Subtract, if included on line 7 (line 8 for Form 1040NR), any:

• Taxable scholarship or fellowship grant not reported on a Form W-2.

• Amount received for work performed while an inmate in a penal institution (put “PRI” and

are not taking the EIC

the amount subtracted in the space next to line 7 of Form 1040 or 1040A (line 8 for Form

1040NR)).

• Amount received as a pension or annuity from a nonqualified deferred compensation plan or

a nongovernmental section 457 plan (put “DFC” and the amount subtracted in the space next to

line 7 of Form 1040 or Form 1040A (line 8 for Form 1040NR)). This amount may be shown in

box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your

employer for the amount received as a pension or annuity.

• Medicaid waiver payment you excluded from income (see instructions for Form 1040,

line 21, and Pub. 525 for information about these payments).

Add all your nontaxable combat pay from Form(s) W-2, box 12, with

code Q.

Earned Income =

-4-

Instructions For Schedule 8812 - Child Tax Credit - 2017 Page 4

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