8901 Information on Qualifying Children Who Are Not Dependent

2007 Form 8901, Information on Qualifying Children Who Are Not
Dependents
(For Child Tax Credit)
Purpose: This is the first circulated draft of the 2007 Form 8901 for your review
and comments.
TPCC Meeting: None, but one can be arranged if requested.
Prior Revisions: The 2006 Form 8901 can be viewed by clicking on the
following link:
http://www.irs.gov/pub/irs-pdf/f8901.pdf
Other Products: Circulations of draft forms, instruction, 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 16, 2007.
Anita Carter
Tax Law Specialist
Individual Publications Section
Phone: (202) 283-7711
Fax: (202) 283-4545
[email protected]
Change to Form 8901
All year and line references have been updated

Form

8901

Information on Qualifying Children
Who Are Not Dependents

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

Name(s) shown on return

2007

8901

Attachment
Sequence No.

59

Your social security number

●
●
●

CAUTION

OMB No. 1545-0074



f
o
s
a
7
t
0
f
0
a
2
r
/
D /10
4
0

(For Child Tax Credit)
Department of the Treasury
Internal Revenue Service (99)

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

Do not use this form for any child who is claimed as your dependent on Form 1040A or
Form 1040, line 6c, or Form 1040NR, line 7c.
It will take us longer to process your return and issue your refund if you do not complete all
columns for each qualifying child.
Be sure the child’s name and social security number (SSN) agree with the child’s social security
card. Otherwise, at the time we process your return, we may reduce or disallow your child tax
credit. If the name or SSN on the child’s social security card is not correct, call the Social
Security Administration at 1-800-772-1213.

Qualifying Child Information

(a) First name

Child 1

Last name

(b) Child’s
social security number

(c) Child’s relationship to you
(son, daughter, etc.)

Child 2

Child 3

Child 4

General Instructions
Purpose of Form
Use Form 8901 to give the IRS information on any qualifying
child (defined on back) who is not your dependent. To figure
the amount of your child tax credit, see the instructions for
Form 1040, line 52; Form 1040A, line 32; or Form 1040NR,
line 47.

Who Must File
Use Form 8901 if your qualifying child is not your dependent
because any of the following statements apply.
● You, or your spouse if filing jointly, can be claimed as a
dependent on someone else’s 2007 return.
● You are a nonresident alien who is not allowed to claim
exemptions for your dependents. However, your qualifying
child must be a U.S. citizen, U.S. national, or U.S. resident
alien.
● Your qualifying child is married and files a joint return for
2007 (and that joint return was not filed only as a claim for
refund, or at least one spouse would have a tax liability if they
had filed separate returns).

Specific Instructions
Column (b)

If you do not have an SSN for your adopted child, enter
“See page 2” in column (b). Then, on the bottom of page 2,
enter the name and address of any agency or agent (such as
an attorney) that assisted in the adoption.
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.
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.

If your child was born and died in 2007 and you do not have
an SSN for the child, you can attach a copy of the child’s
birth certificate instead and enter “Died” in column (b).
For Paperwork Reduction Act Notice, see above.

Cat. No. 37710J

Form

8901

(2007)

Form 8901 (2007)

Page

f
o
s
a
7
t
0
f
0
a
2
r
/
D /10
4
0

Qualifying Child for Child Tax Credit
A qualifying child is a child who is your . . .

Son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, or a descendant of any of them (for
example, your grandchild, niece, or nephew)

AND

was . . .

Under age 17 at the end of 2007

AND

who . . .

Did not provide over half of his or her own support for 2007
(see Pub. 501)

AND
who . . .
Lived with you for more than half of 2007 (if the child did not live with you for the
required time, see Exception to time lived with you on page 23 of the Form 1040A
instructions or page 21 of the Form 1040 instructions, or see Pub. 501)

AND
who . . .
Was a U.S. citizen, U.S. national, or U.S. resident alien.
If the child was adopted, see Exception to citizen test on page 23 of the Form
1040A instructions or page 21 of the Form 1040 instructions, or see Pub. 501.

TIP

For more information, including definitions and special rules relating to an adopted child,
foster child, and qualifying child of more than one person, see the instructions for
Form 1040A or Form 1040, line 6c, or see Pub. 501.

2