Form 8812 Additional Child Tax Credit

Form

8812

Department of the Treasury
Internal Revenue Service (99)
Name(s) shown on return

Part I
1

1040

Additional Child Tax Credit

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

OMB No. 1545-0074

§
8812

1040A filers:
1040NR filers:

Your social security number

%

Enter the amount from line 6 of your Child Tax Credit Worksheet (see the
Instructions for Form 1040, line 51).
Enter the amount from line 6 of your Child Tax Credit Worksheet (see the
Instructions for Form 1040A, line 33).
Enter the amount from line 6 of your Child Tax Credit Worksheet (see the
Instructions for Form 1040NR, line 47).

If you used Pub. 972, enter the amount from line 8 of the worksheet on page 4 of the publication.
2
3
4a
b
5

6

Enter the amount from Form 1040, line 51, Form 1040A, line 33, or Form 1040NR, line 47 . . . . . .
Subtract line 2 from line 1. If zero, stop; you cannot take this credit . . . . . . . . . . . . .
4a
Earned income (see instructions on back) . . . . . . . . . . . .
Nontaxable combat pay (see instructions on
4b
back) . . . . . . . . . . . . .
Is the amount on line 4a more than $3,000?
No. Leave line 5 blank and enter -0- on line 6.
5
Yes. Subtract $3,000 from the amount on line 4a. Enter the result . . .
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

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 . . . . . . . . . .

8

1040 filers:

1040A filers:
1040NR filers:

Enter the total of the amounts from Form 1040, lines
27 and 57, plus any taxes that you identified using code
“UT” and entered on the dotted line next to line 60.
Enter -0-.

Enter the total of the amounts from Form 1040NR, line
53, plus any taxes that you identified using code "UT"
and entered on the dotted line next to line 57.
Add lines 7 and 8 . . . . . . . . . . . . . . . . . .
Enter the total of the amounts from Form 1040, lines
1040 filers:
64a and 69.

1040A filers:

11
12

1

2
3

6

Certain Filers Who Have Three or More Qualifying Children

7

9
10

Attachment
Sequence No. 47

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

All Filers

1040 filers:

2009

Enter the total of the amount from Form 1040A, line
41a, plus any excess social security and tier 1 RRTA
taxes withheld that you entered to the left of line 44
(see instructions on back).
1040NR filers: Enter the amount from Form 1040NR, line 63.
Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . .
Enter the larger of line 6 or line 11 . . . . . . . . . . . .
Next, enter the smaller of line 3 or line 12 on line 13.

Part III
Additional Child Tax Credit
This is your additional child tax credit
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1040
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1040A
1040NR §

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For Paperwork Reduction Act Notice, see back of form

Cat. No. 10644E

Enter this amount on
Form 1040, line 65,
Form 1040A, line 42, or
Form 1040NR, line 61.

Form 8812 (2009)

Page 2

Form 8812 (2009)

Instructions
What’s New
The earned income threshold generally needed to
claim the credit has been reduced to $3,000.

Purpose of Form
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 51, Form 1040A, line 33, 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).
● Medicaid and supplemental security income
(SSI).
● Supplemental Nutrition Assistance Program
(food stamps) and low-income housing.

Nontaxable Combat Pay
Enter on line 4b the total amount of nontaxable
combat pay that you, and your spouse if filing
jointly, received in 2009. 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 you paid for 2009.

1040A Filers
If you, or your spouse if filing jointly, had more
than one employer for 2009 and total wages of over
$106,800, figure any excess social security and
tier 1 railroad retirement (RRTA) taxes withheld.
See Pub. 505. Include any excess on Form 8812,
line 10.

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.

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 53
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
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

your earned income from Step 5 of the EIC instructions in your tax return booklet, plus all of your nontaxable combat pay
if you did not elect to include it in earned income for the EIC.

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:

are taking the EIC
on Form 1040, line
64a, or Form
1040A, line 41a

are not taking the
EIC

the amount figured using Pub. 972.

● 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

%

–

+

Earned income =