U.S. Individual Income Tax Return

Department of the Treasury
Internal Revenue Service

Publication 972

Cat. No. 26584R — OMB No. 1545-0074

Child Tax
Credit
For use in preparing

2018 Returns

Future Developments
For the latest information about developments related to
Pub. 972, such as legislation enacted after it was
published, go to IRS.gov/Pub972.

What’s New
New social security number (SSN) requirement for a
qualifying child. To claim the child tax credit (CTC) or
additional child tax credit (ACTC), your qualifying child
must have the required SSN. If you have a qualifying child
who was not issued an SSN valid for employment before
the due date of your 2018 return (including extensions),
you cannot use the child to claim the CTC or ACTC on either your original or an amended 2018 return.
If your qualifying child does not have the required SSN
but has another type of taxpayer identification number issued on or before the due date of your 2018 return (including extensions), you may be able to claim the new
credit for other dependents for that child.
Increased child tax credit. The maximum amount of the
CTC has increased to $2,000 per qualifying child.
Increased phaseout for the child tax credit. When figuring your CTC (and credit for other dependents), the
threshold amount for the limitation based on adjusted
gross income has increased to $400,000 in the case of a
joint return and $200,000 for all other returns.
Increased additional child tax credit. The maximum
amount of the ACTC has increased to $1,400 per qualifying child.
Decreased earned income threshold. The earned income threshold for claiming the ACTC has decreased
from $3,000 to $2,500.
New credit for other dependents. If you have a dependent, you may be able to claim the credit for other dependents (ODC). The ODC is a nonrefundable credit of up
to $500 for each eligible dependent who cannot be
claimed for the child tax credit.
The ODC and CTC are both figured using the Child Tax
Credit and Credit for Other Dependents Worksheet and
reported on Form 1040, line 12a, or Form 1040NR,
line 49. For more information, see Credit for Other Dependents (ODC), later.

Reminders
Abbreviations used throughout this publication. The
following abbreviations will be used in this publication
when appropriate.
Get forms and other information faster and easier at:
• IRS.gov (English)
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Dec 10, 2018

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•
•
•
•

ACTC means additional child tax credit.
ATIN means adoption taxpayer identification number.
CTC means child tax credit.
ITIN means individual taxpayer identification number.

• ODC means credit for other dependents.
• SSN means social security number.
• TIN means taxpayer identification number.
Other abbreviations may be used in this publication
and will be defined as needed.
Delayed refund for returns claiming the EIC or ACTC.
The IRS cannot issue refunds before mid-February 2019
for returns that properly claim the earned income credit
(EIC) or the ACTC. This time frame applies to the entire
refund, not just the portion associated with these credits.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for
Missing & Exploited Children® (NCMEC). Photographs of
missing children selected by the Center may appear in
this publication on pages that would otherwise be blank.
You can help bring these children home by looking at the
photographs
and
calling
1-800-THE-LOST
(1-800-843-5678) or visiting www.missingkids.com if you
recognize a child.

Introduction
This publication has worksheets for figuring the CTC and
ODC. It also has a worksheet for figuring earned income.
These worksheets are intended primarily for individuals
sent to this publication by the instructions to Forms 1040
or 1040NR, or Schedule 8812. Anyone can choose to use
the worksheets in this publication, but most individuals
can use a simpler worksheet in their tax return instructions.
If you were sent here from your Form 1040 or Form
1040NR instructions. Start with the Child Tax Credit
and Credit for Other Dependents Worksheet later in this
publication.
If you were sent here from your Schedule 8812 instructions. Complete the Earned Income Worksheet
later in this publication. You only need to complete the
other worksheets in this publication if you also were sent
here from your Form 1040 or Form 1040NR instructions.
(If you are required to use this worksheet to figure earned
income, be sure to follow the special instructions under
the asterisk in the worksheet about attaching a Schedule SE to your return if those instructions apply to you.)
If you have not read your Form 1040 or Form 1040NR
instructions. Read the explanation of who must use this
publication next. If you find that you are not required to
use this publication to figure your CTC and ODC, you can
use the simpler worksheet in the Form 1040 or Form
1040NR instructions to figure these credits.
Who must use this publication. If you answer “Yes” to
either of the following questions, you must use this publication to figure your CTC and ODC.
1. Are you excluding income from Puerto Rico or filing
any of the following forms?
Page 2

a. Form 2555 or 2555-EZ (relating to foreign earned
income).
b. Form 4563 (exclusion of income for residents of
American Samoa).
2. Are you claiming any of the following credits?
a. Mortgage interest credit, Form 8396.
b. Adoption credit, Form 8839.
c. Residential energy efficient property credit, Form
5695, Part I.
d. District of Columbia first-time homebuyer credit,
Form 8859.
Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.
You can send us comments through IRS.gov/
FormComments. Or you can write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Although we cannot respond individually to each comment received, we do appreciate your feedback and will
consider your comments as we revise our tax forms, instructions, and publications.
Ordering forms and publications. Visit IRS.gov/
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and prior-year forms and instructions. Your order should
arrive within 10 business days.
Tax questions. If you have a tax question not answered by this publication, check IRS.gov and How To
Get Tax Help at the end of this publication.

Taxpayer Identification
Number Requirements
You must have a TIN by the due date of your return.
If you, or your spouse if filing jointly, do not have an SSN
or ITIN issued on or before the due date of your 2018 return (including extensions), you cannot claim the CTC,
ODC, or ACTC on either your original or an amended
2018 return.
If you apply for an ITIN on or before the due date of
your 2018 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will
consider your ITIN as issued on or before the due date of
your return.
Each qualifying child you use for the CTC or ACTC
must have the required SSN. If you have a qualifying
child who does not have the required SSN, you cannot
use the child to claim the CTC or ACTC on either your
original or an amended 2018 return. The required SSN is
Publication 972 (2018)

one that is valid for employment and that is issued before
the due date of your 2018 return (including extensions).
If your qualifying child does not have the required SSN,
but has another type of taxpayer identification number issued on or before the due date of your 2018 return (including extensions), you may be able to claim the ODC for
that child. See Credit for Other Dependents (ODC), later.
Each dependent you use for the ODC must have a
TIN by the due date of your return. If you have a dependent who does not have an SSN, ITIN, or ATIN issued
on or before the due date of your 2018 return (including
extensions), you cannot use that dependent to claim the
ODC on either your original or an amended 2018 return.
If you apply for an ITIN or ATIN for the dependent on or
before the due date of your 2018 return (including extensions) and the IRS issues the ITIN or ATIN as a result of
the application, the IRS will consider the ITIN or ATIN as
issued on or before the due date of your return.

Improper Claims
If you claim the CTC, ODC, or ACTC, but you are not
eligible for the credit and it is later determined that your
error was due to reckless or intentional disregard of the
CTC, ODC, or ACTC rules, you will not be allowed to
claim any of these credits for 2 years. If it is determined
that your error was due to fraud, you will not be allowed to
claim any of these credits for 10 years. You also may have
to pay penalties.
Form 8862 may be required. If your CTC or ACTC for a
year after 2015 was denied or reduced for any reason
other than a math or clerical error, you must attach Form
8862 to your tax return to claim the CTC, ACTC, or ODC
unless an exception applies. See Form 8862 and its instructions for more information, including whether an exception applies.

Child Tax Credit (CTC)
This credit is for individuals who claim a child as a dependent if the child meets additional conditions (described later). It is in addition to the credit for child and dependent care expenses (on Schedule 3 (Form 1040),
line 49, or Form 1040NR, line 47) and the earned income
credit (on Form 1040, line 17a).
The maximum amount you can claim for the credit is
$2,000 for each child who qualifies you for the CTC. But,
see Limits on the CTC and ODC, later.
For more information about claiming the CTC, see
Claiming the CTC and ODC, later.

Qualifying Child for the CTC
A child qualifies you for the CTC if the child meets all of
the following conditions.
1. The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half
Publication 972 (2018)

brother, half sister, or a descendant of any of them
(for example, you grandchild, niece, or nephew).
2. The child was under age 17 at the end of 2018.
3. The child did not provide over half of his or her own
support for 2018.
4. The child lived with you for more than half of 2018
(see Exceptions to time lived with you, later).
5. The child is claimed as a dependent on your return.
See Pub. 501 for more information about claiming
someone as a dependent.
6. The child does not file a joint return for the year (or
files it only to claim a refund of withheld income tax or
estimated tax paid).
7. The child was a U.S. citizen, U.S. national, or U.S.
resident alien. For more information, see Pub. 519,
U.S. Tax Guide for Aliens. If the child was adopted,
see Adopted child, later.
Example. Your son turned 17 on December 30, 2018.
He is a citizen of the United States and you claimed him
as a dependent on your return. You cannot use him to
claim the CTC because he was not under age 17 at the
end of 2018.
If your child is age 17 or older at the end of 2018,

TIP see Credit for Other Dependents (ODC), later.

Adopted child. An adopted child is always treated as
your own child. An adopted child includes a child lawfully
placed with you for legal adoption.
If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your
household in 2018, that child meets condition (7), earlier,
to be a qualifying child for the CTC (or condition (3), later,
to be a qualifying person for the ODC).
Exceptions to time lived with you. A child is considered to have lived with you for more than half of 2018 if
the child was born or died in 2018 and your home was this
child's home for more than half the time he or she was
alive. Temporary absences by you or the child for special
circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility,
count as time the child lived with you.
There also are exceptions for kidnapped children and
children of divorced or separated parents. For details, see
your tax return instructions for column (4) of the section on
Dependents.
Qualifying child of more than one person. Special
rules apply if a child is the qualifying child of more than
one person. For details, see your tax return instructions for
column (4) of the section on Dependents and Pub. 501.

Required SSN
In addition to being a qualifying child for the CTC (defined
earlier), your child must have the required SSN. The
Page 3

required SSN is one that is valid for employment and that
is issued by the Social Security Administration before the
due date of your 2018 return (including extensions).
If your child was a U.S. citizen when the child received
the SSN, the SSN is valid for employment. If “Not Valid for
Employment” is printed on your child's social security card
and your child's immigration status has changed so that
your child is now a U.S. citizen or permanent resident, ask
the SSA for a new social security card without the legend.
However, if “Valid for Work Only With DHS Authorization”
is printed on your child's social security card, your child
has the required SSN only as long as the DHS authorization is valid.
If your dependent child was born and died in 2018 and
you do not have an SSN for the child, enter “Died” in column (2) of the Dependents section of your tax return and
include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the
child was born alive.
If your child does not have the required SSN, you cannot use the child to claim the CTC (or ACTC) on either
your original or amended 2018 tax return.

TIP

If your child is a qualifying child for the CTC, but
does not have the required SSN, see Credit for
Other Dependents (ODC) next.

Credit for Other Dependents
(ODC)
This credit is for individuals with a dependent who meets
additional conditions (described later). This credit is in addition to the credit for child and dependent care expenses
(on Schedule 3 (Form 1040), line 49, or Form 1040NR,
line 47) and the earned income credit (on Form 1040,
line 17a).
The maximum amount you can claim for the credit is
$500 for each dependent who qualifies for the ODC. But,
see Limits on the CTC and ODC, later.
For more information about claiming the ODC, see
Claiming the CTC and ODC, later.

Qualifying Person for the ODC
A person qualifies you for the ODC if the person meets all
of the following conditions.
1. The person is claimed as a dependent on your return.
See Pub. 501 for more information about claiming
someone as a dependent.

Example. Your 10-year-old nephew lives in Mexico
and qualifies as your dependent. He is not a U.S. citizen,
U.S. national, or U.S. resident alien. You cannot use him
to claim ODC.

!

You cannot use the same child to claim both the
CTC (or ACTC) and ODC.

CAUTION

Timely Issued TIN
In addition to being a qualifying person for the ODC (defined earlier), the person must have an SSN, ITIN, or ATIN
issued to the dependent on or before the due date of your
2018 return (including extensions). If the person has not
been issued an SSN, ITIN, or ATIN by that date, you cannot use the person to claim the ODC. For more information, see Taxpayer Identification Number Requirements,
earlier.

Limits on the CTC and ODC
The maximum credit amount of your CTC or ODC may be
reduced if either (1) or (2) applies.
1. The amount on Form 1040, line 11, or Form 1040NR,
line 45, is less than the total of both credits. If this
amount is zero, you cannot take either credit because
there is no tax to reduce. But you may be able to take
the ACTC if you are claiming the CTC (you cannot
take the ACTC if you are only claiming the ODC). See
Additional Child Tax Credit (ACTC), later.
2. Your modified adjusted gross income (AGI) is more
than the amount shown below for your filing status.
a. Married filing jointly – $400,000.
b. All other filing statuses – $200,000.
Modified AGI. For purposes of the CTC and ODC, your
modified AGI is your AGI plus the following amounts that
may apply to you.

• Any amount excluded from income because of the ex-

clusion of income from Puerto Rico. On the dotted line
next to Form 1040, line 7, enter the amount excluded
and identify it as “EPRI.” Also, attach a copy of any
Form(s) 499R-2/W-2PR to your return.

• Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income.

• Any amount on line 18 of Form 2555-EZ, Foreign
Earned Income Exclusion.

• Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa.

2. The person cannot be used by you to claim the CTC
or ACTC. See Child Tax Credit (CTC), earlier

If you do not have any of the above, your modified AGI
is the same as your AGI.

3. The person was a U.S. citizen, U.S. national, or U.S.
resident alien. For more information, see Pub. 519. If
the person is your adopted child, see Adopted child,
earlier.

AGI. Your AGI is the amount on Form 1040, line 7, or
Form 1040NR, line 35.

Page 4

Publication 972 (2018)

Claiming the CTC and ODC
To claim the CTC or ODC, be sure you meet the following
requirements.

• You must file Form 1040 or Form 1040NR and include

How to claim the additional child tax credit. To claim
the ACTC, follow the steps below.
1. Be sure you figured the amount, if any, of your CTC
and ODC using the appropriate Child Tax Credit and
Credit for Other Dependents Worksheet.

• You must enter a timely issued TIN on your tax return

2. If you answered “Yes” on line 11 or line 12 of the Child
Tax Credit and Credit for Other Dependents Worksheet in the Form 1040 or Form 1040NR instructions
(or on line 16 of the Child Tax Credit and Credit for
Other Dependents Worksheet in this publication) and
line 1 of that worksheet is more than zero, use Schedule 8812 to see if you can take the ACTC.

• For each qualifying child under 17 for whom you are

3. If you have an ACTC on line 15 of Schedule 8812,
carry it to Form 1040, line 17b, or Form 1040NR,
line 64.

the name and TIN of each dependent for whom you
are claiming the CTC or ODC.

• You must file Form 8862 if applicable. See Improper
Claims, earlier.

for you and your spouse (if filing jointly). See Taxpayer
Identification Number Requirements, earlier.
claiming the CTC, you must enter the required SSN
for the child in column (2) of the Dependents section
of your tax return and check the Child tax credit box in
column (4). See Child Tax Credit (CTC), earlier.

• For each dependent for whom you are claiming the

ODC, you must enter the timely issued TIN for the dependent in column (2) of the Dependents section of
your tax return and check the Credit for other dependents box in column (4). See Credit for Other Dependents (ODC), earlier.

!

CAUTION

Do not check both the Child tax credit box and the
Credit for other dependents box for the same person.

Earned Income
You will need to figure your earned income using the
Earned Income Worksheet, later in this publication, if you
are completing the Line 14 Worksheet, later, or you were
sent to Pub. 972 from your Schedule 8812 instructions.
For this purpose, earned income includes only:

• Taxable earned income, and
• Nontaxable combat pay.

Additional Child Tax Credit
(ACTC)
This credit is for certain individuals who get less than the
full amount of the CTC. The ACTC may give you a refund
even if you do not owe any tax.
The ODC cannot be used to figure the ACTC.
Only your CTC can be used to figure the ACTC. If
CAUTION you are claiming the ODC but not the CTC, you
cannot claim the ACTC.

!

4. For each qualifying child under 17 for whom you are
claiming the ACTC, be sure to enter the required SSN
for the child in column (2) of the Dependents section
of your tax return and check the Child tax credit box in
column (4).
If the amount on line 1 of your Child Tax Credit

TIP and Credit for Other Dependents Worksheet is

zero, your ACTC also is zero. You don't need to
complete Schedule 8812.

Paperwork Reduction Act
Notice
We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United
States. You are required to give us the information if requested. 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 (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or
publication) displays a valid OMB control number. Books
or records relating to a form, its instructions, or this publication 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 section 6103.
The average time and expenses required to complete
these worksheets will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.
If you have suggestions for making these worksheets
simpler, we would be happy to hear from you. See Comments and suggestions, earlier.

Foreign earned income. If you file Form 2555 or
2555-EZ (both relating to foreign earned income), you
cannot claim the ACTC.
Publication 972 (2018)

Page 5

Child Tax Credit and Credit for Other Dependents Worksheet
Before you begin:

Figure the amount of any credits you are claiming on Form 5695, Part II, line 30*;
Form 8910; Form 8936; or Schedule R.

*See the Form 5695 instructions to see if line 30 (nonbusiness energy property credit) applies for 2018.

Part 1

1.

Number of qualifying children under 17 with the required social security number:
$2,000. Enter the result.

1

2.

Number of other dependents, including qualifying children who are not under 17 or
who do not have the required social security number:
$500.
Enter the result.

2

Caution: Do not include yourself, your spouse, or anyone who is not a U.S. citizen,
U.S. national, or U.S. resident alien. Also, do not include anyone you included on
line 1.
3.

Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

Enter the amount from Form 1040, line 7, or
Form 1040NR, line 35.

4

5.

1040 Filers. Enter the total of any—
• Exclusion of income from Puerto Rico; and
• Amounts from Form 2555, lines 45 and 50;
Form 2555-EZ, line 18; and Form 4563, line 15.

5

3

1040NR Filers. Enter -0-.

6.

Add lines 4 and 5. Enter the total.

7.

Enter the amount shown below for your filing status.
• Married filing jointly—$400,000
• All other filing statuses—$200,000

8.

6

7

Is the amount on line 6 more than the amount on line 7?
No. Leave line 8 blank. Enter -0- on line 9.
Yes. Subtract line 7 from line 6.
If the result is not a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.

9.
10.

8

Multiply the amount on line 8 by 5% (0.05). Enter the result.

9

Is the amount on line 3 more than the amount on line 9?
No. STOP
You cannot take the child tax credit or credit for other dependents on Form
1040, line 12a, or Form 1040NR, line 49. You also cannot take the additional
child tax credit on Form 1040, line 17b, or Form 1040NR, line 64. Complete the
rest of your Form 1040 or Form 1040NR.
Yes. Subtract line 9 from line 3. Enter the result.
Go to Part 2 on the next page.

Page 6

10

Publication 972 (2018)

Child Tax Credit and Credit for Other Dependents Worksheet—Continued
Part 2

11.

Enter the amount from Form 1040, line 11, or Form 1040NR, line 45.

12.

Add the following amounts from:
Form 1040
or
Schedule 3, line 48
Schedule 3, line 49
Schedule 3, line 50
Schedule 3, line 51
Form 5695, line 30*
Form 8910, line 15
Form 8936, line 23
Schedule R, line 22

Form 1040NR
Line 46
Line 47
Line 48

11

+
+
+
+
+
+
+
+

Enter the total.

12

*See the Form 5695 instructions to see if line 30 (nonbusiness energy property
credit) applies for 2018.

13.

Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . .

14.

Are you claiming any of the following credits?
• Mortgage interest credit, Form 8396.
• Adoption credit, Form 8839.
• Residential energy efficient property credit, Form 5695, Part I.
• District of Columbia first-time homebuyer credit, Form 8859.

13

No. Enter -0-.
Yes. If you are filing Form 2555 or 2555-EZ, enter -0-.
Otherwise, complete the Line 14 Worksheet, later, to figure
the amount to enter here.

15

15.

Subtract line 14 from line 13. Enter the result.

16.

Is the amount on line 10 of this worksheet more than the amount on line 15?
No. Enter the amount from line 10.
Yes. Enter the amount from line 15.
See the TIP below.

14

This is your child tax
credit and credit for
other dependents.

16
Enter this amount on
Form 1040, line 12a, or
Form 1040NR, line 49.

1040
R
1040N

TIP

You may be able to take the additional child tax credit on
Form 1040, line 17b, or Form 1040NR, line 64, only if you
answered “Yes” on line 16 and line 1 is more than zero.
• First, complete your Form 1040 through line 17a (also
complete Schedule 5, line 72) or Form 1040NR through
line 63 (also complete line 67).

• Then, use Schedule 8812 to figure any additional
child tax credit.

Publication 972 (2018)

Page 7

Line 14 Worksheet
Before you begin:

Complete the Earned Income Worksheet, later in this publication.

1040 filers. Complete line 17a; Schedule 4, line 58; and Schedule 5, line 72
of your return if they apply to you.
1040NR filers. Complete lines 56 and 67 of your return if they apply to you.

CAUTION

Use this worksheet only if you answered “Yes” on line 14 of the Child Tax Credit and Credit for Other Dependents
Worksheet earlier and are not filing Form 2555 or 2555-EZ.

1.

Enter the amount from line 10 of the Child Tax Credit and Credit for Other
Dependents Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

2.

Number of qualifying children under 17 with the required social security
× $1,400. Enter the result.
number:

2

TIP: The number of children you use for this line is the same as the number of
children you used for line 1 of the Child Tax Credit and Credit for Other
Dependents Worksheet.
3.

Enter your earned income from the Earned Income
Worksheet.

3

4.

Is the amount on line 3 more than $2,500?
No. Leave line 4 blank, enter -0- on line 5, and go
to line 6.
Yes. Subtract $2,500 from the amount on line 3.
Enter the result.

4

5.

Multiply the amount on line 4 by 15% (0.15) and enter the result.

6.

On line 2 of this worksheet, is the amount $4,200 or more?

5

No.
• If line 2 or line 5 above is zero, enter the amount from line 1 above on line
14 of this worksheet. Do not complete the rest of this worksheet. Instead, go
back to the Child Tax Credit and Credit for Other Dependents Worksheet
and do the following. Enter -0- on line 14, and complete lines 15 and 16.
• If both line 2 and line 5 are more than zero, leave lines 7 through 10 blank,
enter -0- on line 11, and go to line 12.
Yes. If line 5 above is equal to or more than line 1 above, leave lines 7 through 10
blank, enter -0- on line 11, and go to line 12. Otherwise, go to line 7.
If married filing
jointly, include your
spouse’s amounts
with yours when
completing lines 7
and 8.

7.

If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA
taxes, use the Additional Medicare Tax and RRTA Tax
Worksheet to figure the amount to enter; otherwise enter 7
the total of the following amounts from Form(s) W-2.
• Social security tax withheld from box 4, and
• Medicare tax withheld from box 6.

8.

1040 filers. Enter the total of any—
• Amounts from Schedule 1, line 27, and
Schedule 4, line 58; and

8

• Any taxes that you identified using code “UT”
and entered on Schedule 4, line 62.
1040NR filers. Enter the total of any—
• Amounts from Form 1040NR, lines 27 and 56; and

• Any taxes that you identified using code “UT” and
entered on line 60.
9.

Page 8

Add lines 7 and 8. Enter the total.

9

Publication 972 (2018)

10.

1040 filers. Enter the total of the amounts from
Form 1040, line 17a, and Schedule 5, line 72.

10

1040NR filers. Enter the amount from Form
1040NR, line 67.
11.

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

11

12.

Enter the larger of line 5 or line 11.

12

13.

Enter the smaller of line 2 or line 12.

13

14.

Is the amount on line 13 of this worksheet more than the amount on line 1?
No. Subtract line 13 from line 1. Enter the result.

14

Yes. Enter -0-.
Next, figure the amount of any of the following credits that you are claiming.
• Mortgage interest credit, Form 8396.
• Adoption credit, Form 8839.
• Residential energy efficient property credit, Form 5695, Part I.
• District of Columbia first-time homebuyer credit, Form 8859.
Then, go to line 15.
15.

Publication 972 (2018)

Enter the total of the amounts from—
• Form 8396, line 9, and
• Form 8839, line 16, and
• Form 5695, line 15, and
• Form 8859, line 3.

15
Enter this amount on
line 14 of the Child
Tax Credit and
Credit for Other
Dependents Worksheet.

Page 9

Earned Income Worksheet (for line 3 of the Line 14
Worksheet or line 6a of Schedule 8812, Additional Child
Tax Credit)

Keep for Your Records

Before you begin:
Use this worksheet only if you were sent here from the Line 14 Worksheet earlier in this publication or line
6a of Schedule 8812, Additional Child Tax Credit.
Disregard community property laws when figuring the amounts to enter on this worksheet.
If married filing jointly, include your spouse's amounts with yours when completing this worksheet.
1.

a. Enter the amount from Form 1040, line 1, or Form 1040NR, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.
b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule
8812, line 6b. This amount should be shown in Form(s) W-2, box 12, with code Q . . . . . . . . . . . . . . . 1b.
Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or
Form 1065-B), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3.
2. a. Enter any statutory employee income reported on line 1 of Schedule C or C-EZ . . . . . . . . . . . . . . . . . 2a.
b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form
1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.*
Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in
the Partner's Instructions for Schedule K-1. Do not include on this line any statutory employee
income or any other amounts exempt from self-employment tax. Options and commodities dealers
must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256
contracts) from section 1256 contracts or related property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b.
c. Enter any net farm profit or (loss) from Schedule F, line 34, and from farm
partnerships, Schedule K-1 (Form 1065), box 14, code A.* Reduce any
Schedule K-1 amounts as described in the instructions for completing
Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this
line any amounts exempt from self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . 2c.
d. If you used the farm optional method to figure net earnings from self-employment,
enter the amount from Schedule SE, Section B, line 15. Otherwise, skip this line
and enter on line 2e the amount from line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d.
e. If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss)
from line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e.
3. Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet.
Instead, enter -0- on line 3 of the Line 14 Worksheet or line 6a of Schedule 8812, whichever
applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter any amount included on line 1a that is:
a. A scholarship or fellowship grant not reported on Form W-2 . . . . . . . . . . . . . . . . . . . 4a.
b. For work done while an inmate in a penal institution (enter “PRI” and this amount
on the dotted line next to line 1 of Form 1040 or line 8 of Form 1040NR) . . . . . . . . . 4b.
c. A pension or annuity from a nonqualified deferred compensation plan or a
nongovernmental section 457 plan (enter “DFC” and this amount on the dotted
line next to line 1 of Form 1040 or line 8 of 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c.
d. Medicaid waiver payments you exclude from income (see the instructions for
Schedule 1 (Form 1040), line 21, and Pub. 525 for information about these
payments) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4d.
5. Enter the amount from Schedule 1 (Form 1040), line 27, or Form 1040NR,
line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Add lines 4a, 4b, 4c, 4d, and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
• If you were sent here from the Line 14 Worksheet, enter this amount on line 3 of that worksheet.
• If you were sent here from Schedule 8812, enter this amount on line 6a of that form.
*If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate
line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to
your return.

Page 10

Publication 972 (2018)

Additional Medicare Tax and RRTA Tax Worksheet (for
line 7 of the Line 14 Worksheet)

Keep for Your Records

If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 7 of the Line 14
Worksheet.
Social security tax, Medicare tax, and Additional Medicare Tax on wages.
1.
Enter the social security tax withheld (Form(s) W-2, box 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2.

Enter the Medicare tax withheld (Form(s) W-2, box 6). Box 6 includes any Additional Medicare Tax . . . . . . . . . . . . . . . . .

2.

3.

Enter any amount from Form 8959, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4.

Add lines 1, 2, and 3

.......................................................................

4.

5.

Enter the Additional Medicare Tax withheld (Form 8959, line 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6.

Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

Additional Medicare Tax on Self-Employment Income.
7.
Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) . . . . . . .

7.

Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13,
14, and 15). Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Do not include amounts shown on Form
CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax.
8.
Enter the Tier 1 tax (Form(s) W-2, box 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9.

Enter the Medicare tax (Form(s) W-2, box 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10.
11.

Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Do not use the same 10.
amount from Form 8959, line 17, for both this line and line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 8, 9, and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.

12.

Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2018) . . . . . . . . . . . . . . . . . . . . . . . . . .

12.

13.

Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2018) . . . . . . . . . . . . . . . . . . .

13.

14.

Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of
Form 8959, line 17). Do not use the same amount from Form 8959, line 17, for both this line and line 10 . . . . . . . . . . . . . .
Add lines 12, 13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14.
15.

15.

Line 6 amount
16. Add lines 6, 7, 11, and 15. Enter here and on line 7 of the Line 14 Worksheet

................................

9.

16.

How To Get Tax Help
If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to
IRS.gov and find resources that can
help you right away.
Tax reform. Major tax reform legislation impacting individuals, businesses,
and tax-exempt entities was enacted in
the Tax Cuts and Jobs Act on December 22, 2017. Go to IRS.gov/
TaxReform for information and updates on how this legislation affects
your taxes.
Preparing and filing your tax return.
Find free options to prepare and file
your return on IRS.gov or in your local
community if you qualify.
The Volunteer Income Tax Assistance (VITA) program offers free tax
help to people who generally make
$55,000 or less, persons with disabilities, and limited-English-speaking
Publication 972 (2018)

taxpayers who need help preparing • TCE. Go to IRS.gov/TCE, downtheir own tax returns. The Tax Counload the free IRS2Go app, or call
seling for the Elderly (TCE) program of888-227-7669 to find the nearest
fers free tax help for all taxpayers, parTCE location for free tax return
ticularly those who are 60 years of age
preparation.
and older. TCE volunteers specialize in
Getting answers to your tax
answering questions about pensions
questions. On IRS.gov, get
and retirement-related issues unique to
answers to your tax questions
seniors.
anytime, anywhere.
You can go to IRS.gov to see your
options for preparing and filing your re- • Go to IRS.gov/Help for a variety of
tools that will help you get answers
turn which include the following.
to some of the most common tax
• Free File. Go to IRS.gov/FreeFile
questions.
to see if you qualify to use
• Go to IRS.gov/ITA for the Interacbrand-name software to prepare
tive Tax Assistant, a tool that will
and e-file your federal tax return for
ask you questions on a number of
free.
tax law topics and provide an• VITA. Go to IRS.gov/VITA, downswers. You can print the entire inload the free IRS2Go app, or call
terview and the final response for
800-906-9887 to find the nearest
your records.
VITA location for free tax return
• Go to IRS.gov/Pub17 to get Pub.
preparation.
17, Your Federal Income Tax for
Individuals, which features details
Page 11

on tax-saving opportunities, 2018
tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or
download it to your mobile device
as an eBook.

•

of your tax transcript is to go to Checking on the status of your reIRS.gov/Transcripts. Click on either fund.
"Get Transcript Online" or "Get Tran• Go to IRS.gov/Refunds.
script by Mail" to order a copy of your
• The IRS can’t issue refunds before
transcript. If you prefer, you can:
mid-February 2019 for returns that
• Order your transcript by calling
claimed the EIC or the ACTC. This
800-908-9946, or
applies to the entire refund, not just
You may also be able to access tax
the portion associated with these
• Mail Form 4506-T or Form
law information in your electronic
4506T-EZ (both available on
credits.
filing software.
IRS.gov).
Download the official IRS2Go app

•

Getting tax forms and publications. Using online tools to help prepare
Go to IRS.gov/Forms to view, down- your return. Go to IRS.gov/Tools for
load, or print all of the forms and publi- the following.
cations you may need. You can also • The Earned Income Tax Credit
download and view popular tax publiAssistant (IRS.gov/EITCAssistant)
cations and instructions (including the
determines if you’re eligible for the
1040 instructions) on mobile devices
EIC.
as an eBook at no charge. Or you can
• The Online EIN Application
go to IRS.gov/OrderForms to place an
(IRS.gov/EIN) helps you get an
order and have forms mailed to you
employer identification number.
within 10 business days.
• The IRS Withholding Calculator
Access your online account (indi(IRS.gov/W4App) estimates the
vidual taxpayers only). Go to
amount you should have withheld
IRS.gov/Account to securely access infrom your paycheck for federal information about your federal tax accome tax purposes and can help
count.
you perform a “paycheck checkup.”
• View the amount you owe, pay on- • The First Time Homebuyer Credit
line, or set up an online payment
Account Look-up (IRS.gov/
agreement.
HomeBuyer) tool provides information on your repayments and ac• Access your tax records online.
count balance.
• Review the past 24 months of your
• The Sales Tax Deduction
payment history.
Calculator (IRS.gov/SalesTax) fig• Go to IRS.gov/SecureAccess to reures the amount you can claim if
view the required identity authentiyou itemize deductions on Schedcation process.
ule A (Form 1040), choose not to
claim state and local income taxes,
Using direct deposit. The fastest
and you didn’t save your receipts
way to receive a tax refund is to comshowing the sales tax you paid.
bine direct deposit and IRS e-file. Direct deposit securely and electronically Resolving tax-related identity theft
transfers your refund directly into your issues.
financial account. Eight in 10 taxpayers
use direct deposit to receive their re- • The IRS doesn’t initiate contact
with taxpayers by email or telefund. The IRS issues more than 90% of
phone to request personal or finanrefunds in less than 21 days.
cial information. This includes any
type of electronic communication,
Refund timing for returns claiming
such as text messages and social
certain credits. The IRS can’t issue
media channels.
refunds before mid-February 2019 for
returns that claimed the earned income • Go to IRS.gov/IDProtection for incredit (EIC) or the additional child tax
formation.
credit (ACTC). This applies to the entire refund, not just the portion associ- • If your SSN has been lost or stolen
or you suspect you’re a victim of
ated with these credits.
tax-related identity theft, visit
Getting a transcript or copy of a reIRS.gov/IdentityTheft to learn what
turn. The quickest way to get a copy
steps you should take.
Page 12

to your mobile device to check your
refund status.

• Call the automated refund hotline
at 800-829-1954.

Making a tax payment. The IRS uses
the latest encryption technology to ensure your electronic payments are safe
and secure. You can make electronic
payments online, by phone, and from a
mobile device using the IRS2Go app.
Paying electronically is quick, easy,
and faster than mailing in a check or
money order. Go to IRS.gov/Payments
to make a payment using any of the following options.

• IRS Direct Pay: Pay your individual
tax bill or estimated tax payment
directly from your checking or savings account at no cost to you.

• Debit or credit card: Choose an

approved payment processor to
pay online, by phone, and by mobile device.

• Electronic Funds Withdrawal:

Offered only when filing your federal taxes using tax return preparation software or through a tax professional.

• Electronic Federal Tax Payment
System: Best option for businesses. Enrollment is required.

• Check or money order: Mail your
payment to the address listed on
the notice or instructions.

• Cash: You may be able to pay your
taxes with cash at a participating
retail store.

What if I can’t pay now? Go to
IRS.gov/Payments for more information about your options.

• Apply for an online payment

agreement (IRS.gov/OPA) to meet
your tax obligation in monthly installments if you can’t pay your
taxes in full today. Once you
Publication 972 (2018)

complete the online process, you
will receive immediate notification
of whether your agreement has
been approved.

• Use the Offer in Compromise Pre-

•
•
•
•

Chinese (IRS.gov/Chinese).
Vietnamese (IRS.gov/Vietnamese).
Korean (IRS.gov/Korean).
Russian (IRS.gov/Russian).

Qualifier (IRS.gov/OIC) to see if
The
IRS
TACs
provide
you can settle your tax debt for less over-the-phone interpreter service in
than the full amount you owe.
over 170 languages, and the service is
available free to taxpayers.
Checking the status of an amended
return. Go to IRS.gov/WMAR to track
the status of Form 1040X amended re- The Taxpayer Advocate
turns. Please note that it can take up to Service (TAS) Is Here To
3 weeks from the date you mailed your Help You
amended return for it to show up in our
system and processing it can take up What is TAS?
to 16 weeks.
TAS is an independent organization
Understanding an IRS notice or let- within the IRS that helps taxpayers and
ter. Go to IRS.gov/Notices to find ad- protects taxpayer rights. Their job is to
ditional information about responding ensure that every taxpayer is treated
fairly and that you know and underto an IRS notice or letter.
stand your rights under the Taxpayer
Contacting your local IRS office. Bill of Rights.
Keep in mind, many questions can be
answered on IRS.gov without visiting How Can You Learn About
an IRS Tax Assistance Center (TAC).
Your Taxpayer Rights?
Go to IRS.gov/LetUsHelp for the topics
people ask about most. If you still need The Taxpayer Bill of Rights describes
help, IRS TACs provide tax help when 10 basic rights that all taxpayers have
a tax issue can’t be handled online or when dealing with the IRS. Go to
by phone. All TACs now provide serv- TaxpayerAdvocate.IRS.gov to help you
ice by appointment so you’ll know in understand what these rights mean to
advance that you can get the service you and how they apply. These are
you need without long wait times. Be- your rights. Know them. Use them.
fore you visit, go to IRS.gov/
TACLocator to find the nearest TAC, What Can TAS Do For You?
check hours, available services, and
appointment options. Or, on the TAS can help you resolve problems
IRS2Go app, under the Stay Connec- that you can’t resolve with the IRS. And
ted tab, choose the Contact Us option their service is free. If you qualify for
and click on “Local Offices.”
their assistance, you will be assigned
to one advocate who will work with you
Watching IRS videos. The IRS Video
throughout the process and will do evportal (IRSVideos.gov) contains video
erything possible to resolve your issue.
and audio presentations for individuals,
TAS can help you if:
small businesses, and tax professio• Your problem is causing financial
nals.
difficulty for you, your family, or
Getting tax information in other lanyour business;
guages. For taxpayers whose native
You face (or your business is faclanguage isn’t English, we have the fol- •
ing) an immediate threat of adlowing resources available. Taxpayers
verse action; or
can find information on IRS.gov in the
following languages.
• You’ve tried repeatedly to contact
the IRS but no one has responded,
• Spanish (IRS.gov/Spanish).

Publication 972 (2018)

or the IRS hasn’t responded by the
date promised.

How Can You Reach TAS?
TAS has offices in every state, the
District of Columbia, and Puerto Rico.
Your local advocate’s number is in your
local
directory
and
at
TaxpayerAdvocate.IRS.gov/ContactUs. You can also call them at
877-777-4778.

How Else Does TAS Help
Taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you
know of one of these broad issues,
please report it to them at IRS.gov/
SAMS.
TAS also has a website, Tax Reform
Changes, which shows you how the
new tax law may change your future
tax filings and helps you plan for these
changes. The information is categorized by tax topic in the order of the
IRS Form 1040. Go to TaxChanges.us
for more information.

Low Income Taxpayer
Clinics (LITCs)
LITCs are independent from the IRS.
LITCs represent individuals whose income is below a certain level and need
to resolve tax problems with the IRS,
such as audits, appeals, and tax collection disputes. In addition, clinics can
provide information about taxpayer
rights and responsibilities in different
languages for individuals who speak
English as a second language. Services are offered for free or a small fee.
To find a clinic near you, visit
TaxpayerAdvocate.IRS.gov/LITCmap
or see IRS Pub. 4134, Low Income
Taxpayer Clinic List.

Page 13

Index

To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
Qualifying person for the ODC 4

A

Additional child tax credit (ACTC) 5
Assistance (See Tax help)

C

Child tax credit (CTC) 3
Claiming the credits 5
Credit for other dependents (ODC) 4

E

I

Identity theft 12
Improper Claims 3

L

Limits on the credits 4

P

R

Required SSN 3

T

Tax help 11
Taxpayer Identification Number Requirements 2
Timely Issued TIN 4

Publications (See Tax help)

Earned income 5

Q

Qualifying child for the CTC 3

Page 14

Publication 972 (2018)