8812 Additional Child Tax Credit

2007 Form 8812, Additional Child Tax Credit
Purpose: This is the first circulated draft of the 2007 Form 8812 for your review
and comments.
TPCC Meeting: None, but one can be arranged if requested.
Prior Revisions: The 2006 Form 8812 can be viewed by clicking on the
following link:
http://www.irs.gov/pub/irs-pdf/f8812.pdf
Other Products: Circulations of draft forms, instructions, notices, and
publications are posted at:
http://taxforms.web.irs.gov/draft_products.html
Comments: Please email, fax, call, or mail any comments by May 18, 2007.
Anita Carter
Tax Law Specialist
Individual Publications Section
Phone: (202) 283-7711
Fax: (202) 283-4545
[email protected]
Major Changes to the 2007 Form 8812
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Year references have been updated.
The inflation amounts on line 5 have been adjusted. (Rev. Proc. 2006-53,
sec. 3.04)
Increased the maximum social security wage limit under 1040A filers on
page 2. (Notice 2006-102)
Line references were updated to conform to Forms 1040, 1040A, and
1040NR. If Congress later passes legislation to allow personal credits to
offset AMT, a revision will be made. (IRC 26(a)(1))
Line 10, under 1040A filers, changed line 43 to line 42.

Form

8812

Additional Child Tax Credit

Department of the Treasury
Internal Revenue Service (99)

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OMB No. 1545-0074

2007

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Complete and attach to Form 1040, Form 1040A, or Form 1040NR.

Name(s) shown on return

Part I

1040

.1040A
.........
1040NR
..........

8812

Attachment
Sequence No.

All Filers

Enter the amount from line 1 of your Child Tax Credit Worksheet on page 43 of the Form 1040 instructions,
page 38 of the Form 1040A instructions, or page 20 of the Form 1040NR instructions. If you used Pub.
972, enter the amount from line 8 of the worksheet on page 4 of the publication

1

Enter the amount from Form 1040, line 52, Form 1040A, line 32, or Form 1040NR, line 47

2

3

3 Subtract line 2 from line 1. If zero, stop; you cannot take this credit
4a
4a Enter your total earned income (see instructions on back)
b Nontaxable combat pay (see instructions on
4b
back)
5 Is the amount on line 4a more than $11,750?
No. Leave line 5 blank and enter -0- on line 6.
5
Yes. Subtract $11,750 from the amount on line 4a. Enter the result
6 Multiply the amount on line 5 by 15% (.15) and enter the result
Next. Do you have three or more qualifying children?
No. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part II and enter the
smaller of line 3 or line 6 on line 13.
Yes. If line 6 is equal to or more than line 3, skip Part II and enter the amount from line 3 on
line 13. Otherwise, go to line 7.

Part II
7

8

6

Certain Filers Who Have Three or More Qualifying Children

Withheld social security and Medicare taxes from Form(s) W-2, boxes 4 and
6. If married filing jointly, include your spouse’s amounts with yours. If you
worked for a railroad, see instructions on back
1040 filers:

1040A filers:
1040NR filers:

9
10

47

Your social security number

Enter the total of the amounts from Form 1040, lines
27 and 59, plus any taxes that you identified using code
"UT" and entered on the dotted line next to line 63.
Enter -0-.
Enter the total of the amounts from Form 1040NR, line
54, plus any taxes that you identified using code "UT"
and entered on the dotted line next to line 58.

Add lines 7 and 8
1040 filers:
Enter the total of the amounts from Form 1040, lines
66a and 67.
1040A filers:
Enter the total of the amount from Form 1040A, line
40a, plus any excess social security and tier 1 RRTA
taxes withheld that you entered to the left of line 42
(see instructions on back).
1040NR filers:

Enter the amount from Form 1040NR, line 61.

11

Subtract line 10 from line 9. If zero or less, enter -0-

12

Enter the larger of line 6 or line 11





7

8

9

10

11
12

Next, enter the smaller of line 3 or line 12 on line 13.

Part III
13

Additional Child Tax Credit
13

This is your additional child tax credit
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1040

For Paperwork Reduction Act Notice, see back of form.

Cat. No. 10644E



Enter
Form
Form
Form

this amount on
1040, line 68,
1040A, line 41, or
1040NR, line 62.

Form

8812

(2007)

Form 8812 (2007)

Page

Instructions

● Medicaid and supplemental security income
(SSI).

Purpose of Form

● Food stamps and low-income housing.

Use Form 8812 to figure your additional child tax
credit. The additional child tax credit may give
you a refund even if you do not owe any tax.

Who Should Use Form 8812
First, complete the Child Tax Credit Worksheet
that applies to you. See the instructions for Form
1040, line 52, Form 1040A, line 32, or Form
1040NR, line 47. If you meet the condition given
in the TIP at the end of your Child Tax Credit
Worksheet, use Form 8812 to see if you can take
the additional child tax credit.

Effect of Credit on Welfare Benefits
Any refund you receive as a result of taking the
additional child tax credit will not be used to
determine if you are eligible for the following
programs, or how much you can receive from
them. But if the refund you receive because of the
additional child tax credit is not spent within a
certain period of time, it may count as an asset (or
resource) and affect your eligibility.
● Temporary Assistance for Needy Families
(TANF).

2

Paperwork Reduction Act Notice. We ask for
the information on this form to carry out the
Internal Revenue laws of the United States. You
are required to give us the information. We need
it to ensure that you are complying with these
laws and to allow us to figure and collect the right
amount of tax.
You are not required to provide the information
requested on a form that is subject to the
Paperwork Reduction Act unless the form displays
a valid OMB control number. Books or records
relating to a form or its instructions must be
retained as long as their contents may become
material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as required by
Internal Revenue Code section 6103.
The average time and expenses required to
complete and file this form will vary depending
on individual circumstances. For the estimated
averages, see the instructions for your income tax
return.

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Nontaxable Combat Pay

Enter on line 4b the total amount of nontaxable
combat pay that you, and your spouse if filing
jointly, received in 2007. This amount should be
shown in Form W-2, box 12, with code Q.

Railroad Employees

If you worked for a railroad, include the following
taxes in the total on Form 8812, line 7.
● Tier 1 tax withheld from your pay. This tax
should be shown in box 14 of your Form(s) W-2
and identified as “Tier 1 tax.”

● If you were an employee representative, 50% of
the total tier 1 tax and tier 1 Medicare tax you
paid for 2007.

1040A Filers

If you, or your spouse if filing jointly, had more
than one employer for 2007 and total wages of
over $97,500, figure any excess social security
and tier 1 railroad retirement (RRTA) taxes
withheld. See Pub. 505. Include any excess on
Form 8812, line 10.

If you have suggestions for making this form
simpler, we would be happy to hear from you. See
the instructions for your income tax return.

Earned Income Chart—Line 4a
IF you...

AND you...

THEN enter on line 4a...

have net earnings
from selfemployment

use either optional method to figure
those net earnings

the amount figured using Pub. 972.

completed Worksheet B on page 51
of your Form 1040 instructions

your earned income from Worksheet B, line 4b, plus all of your nontaxable combat pay if you did not elect to
include it in earned income for the EIC. If you were a member of the clergy, subtract (a) the rental value of a home
or the nontaxable portion of an allowance for a home furnished to you (including payments for utilities), and (b) the
value of meals and lodging provided to you, your spouse, and your dependents for your employer’s convenience.

did not complete Worksheet B or
filed Form 1040A

your earned income from Step 5 on page 48 of your 1040 instructions or page 42 of your 1040A instructions, plus all
of your nontaxable combat pay if you did not elect to include it in earned income for the EIC.

were self-employed, or you are 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

the amount figured using Pub. 972.

are not self-employed or filing
Schedule SE, C, or C-EZ for the
above reasons

your earned income figured as follows:
Line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR
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 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.
● Amount from Form 2555, line 43, or Form 2555-EZ, line 18.
Add all your nontaxable combat pay from Form(s) W-2, box 12, with code Q

are taking the EIC
on Form 1040,
line 66a, or Form
1040A, line 40a

are not taking the
EIC



–

+

Earned income =