8901 Information on Qualifying Children Who Are Not Dependent

Form

8901

Information on Qualifying Children
Who Are Not Dependents
(For Child Tax Credit)

Department of the Treasury
Internal Revenue Service (99)

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

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

Name(s) shown on return

2008

8901

Attachment
Sequence No.

59

Your social security number

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CAUTION

OMB No. 1545-0074

§

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

Last name

(b) Child’s
social security number

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

Child 1

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 1040A, line 33; Form 1040, line 52; 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 2008 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
2008 (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 your child was born and died in 2008 and you do not have
an SSN for the child, enter “Died” in column (b) and attach a
copy of the child’s birth certificate, death certificate, or
hospital records. The document must show the child was
born alive.
For Paperwork Reduction Act Notice, see above.

If you do not have an SSN for your adopted child, enter
“See attached statement” in column (b). Then attach a
statement to your return, providing the name and address of
any agency or agent (such as an attorney) that assisted in
the adoption. Be sure to put your name and SSN on the
statement.
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.

Cat. No. 37710J

Form

8901

(2008)

Form 8901 (2008)

Page

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 2008

AND
who . . .
Did not provide over half of his or her own support for 2008
(see Pub. 501)

AND
who . . .
Lived with you for more than half of 2008 (if the child did not live with you for the
required time, see Exception to time lived with you on page 22 of the Form 1040A
instructions or page 19 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 22 of the Form
1040A instructions or page 19 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.

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