Instructions For Form 1040 - U.s. Individual Income Tax Return - 2017 Page 47
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107 made (a) contributions, other than roll-
Line 50
Line 52
over contributions, to a traditional or
Roth IRA (including a myRA); (b) elec-
Education Credits
Child Tax Credit
tive deferrals to a 401(k) or 403(b) plan
If you (or your dependent) paid qualified
(including designated Roth contribu-
Form 8862 required. If your 2016
expenses in 2017 for yourself, your
tions) or to a governmental 457, SEP, or
child tax credit was denied or reduced
spouse, or your dependent to enroll in or
SIMPLE plan; (c) voluntary employee
for any reason other than a math or cleri-
attend an eligible educational institution,
contributions to a qualified retirement
cal error, you must attach a completed
you may be able to take an education
plan (including the federal Thrift Sav-
Form 8862 to your 2017 tax return to
credit. See Form 8863 for details. How-
ings Plan); or (d) contributions to a
claim the credit in 2017. See Form 8862
ever, you can't take an education credit
501(c)(18)(D) plan.
and its instructions for details.
if any of the following applies.
If you take the child tax credit
However, you can't take the credit if
You, or your spouse if filing joint-
!
even though you aren't eligible
either of the following applies.
ly, are claimed as a dependent on some-
and it is determined that your
1. The amount on Form 1040,
CAUTION
one else's (such as your parent's) 2017
error is due to reckless or intentional
line 38, is more than $31,000 ($46,500 if
tax return.
disregard of the child tax credit rules,
head of household; $62,000 if married
Your filing status is married filing
you won't be allowed to take the child
filing jointly).
separately.
tax credit or the additional child tax
The amount on Form 1040,
2. The person(s) who made the
credit for 2 years even if you’re other-
line 38, is $90,000 or more ($180,000 or
qualified contribution or elective defer-
wise eligible to do so. If you fraudulently
more if married filing jointly).
ral (a) was born after January 1, 2000,
take the child tax credit, you won't be al-
You, or your spouse, were a non-
(b) is claimed as a dependent on some-
lowed to take either credit for 10 years.
resident alien for any part of 2017 unless
one else's 2017 tax return, or (c) was a
You also may have to pay penalties.
your filing status is married filing joint-
student (defined next).
ly.
You were a student if during any part
You may be able to increase an edu-
of 5 calendar months of 2017 you:
cation credit if the student chooses to in-
Were enrolled as a full-time stu-
clude all or part of a Pell grant or certain
dent at a school, or
other scholarships or fellowships in in-
Took a full-time, on-farm training
come.
course given by a school or a state,
For more information, see Pub. 970,
county, or local government agency.
the instructions for line 68, and
IRS.gov/
A school includes a technical, trade,
EdCredit.
or mechanical school. It doesn't include
Line 51
an on-the-job training course, corre-
spondence school, or school offering
Retirement Savings
courses only through the Internet.
Contributions Credit
For more details, use
Tax Topic 610
(Saver's Credit)
or see Form 8880.
You may be able to take this credit if
you, or your spouse if filing jointly,
-47-
Need more information or forms? Visit IRS.gov.
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