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Amended 1040

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Amended 1040

Amended 1040 20. Amended 1040   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Amended 1040 Married persons who filed separate returns. Amended 1040 What's New Standard deduction increased. Amended 1040  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. Amended 1040 The amount depends on your filing status. Amended 1040 You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. Amended 1040 Introduction This chapter discusses the following topics. Amended 1040 How to figure the amount of your standard deduction. Amended 1040 The standard deduction for dependents. Amended 1040 Who should itemize deductions. Amended 1040 Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. Amended 1040 If you have a choice, you can use the method that gives you the lower tax. Amended 1040 The standard deduction is a dollar amount that reduces your taxable income. Amended 1040 It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). Amended 1040 The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. Amended 1040 You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Amended 1040 Persons not eligible for the standard deduction. Amended 1040   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Amended 1040 You are considered a dual-status alien if you were both a nonresident and resident alien during the year. Amended 1040 Note. Amended 1040 If you are a nonresident alien who is married to a U. Amended 1040 S. Amended 1040 citizen or resident alien at the end of the year, you can choose to be treated as a U. Amended 1040 S. Amended 1040 resident. Amended 1040 (See Publication 519, U. Amended 1040 S. Amended 1040 Tax Guide for Aliens. Amended 1040 ) If you make this choice, you can take the standard deduction. Amended 1040 If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. Amended 1040 See Standard Deduction for Dependents, later. Amended 1040 Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Amended 1040 Generally, the standard deduction amounts are adjusted each year for inflation. Amended 1040 The standard deduction amounts for most people are shown in Table 20-1. Amended 1040 Decedent's final return. Amended 1040   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Amended 1040 However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Amended 1040 Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. Amended 1040 You are considered 65 on the day before your 65th birthday. Amended 1040 Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Amended 1040 Use Table 20-2 to figure the standard deduction amount. Amended 1040 Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Amended 1040 Not totally blind. Amended 1040   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. Amended 1040   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. Amended 1040 You must keep the statement in your records. Amended 1040   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Amended 1040 Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. Amended 1040 You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Amended 1040 Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. Amended 1040 Example 1. Amended 1040 Larry, 46, and Donna, 33, are filing a joint return for 2013. Amended 1040 Neither is blind, and neither can be claimed as a dependent. Amended 1040 They decide not to itemize their deductions. Amended 1040 They use Table 20-1. Amended 1040 Their standard deduction is $12,200. Amended 1040 Example 2. Amended 1040 The facts are the same as in Example 1 except that Larry is blind at the end of 2013. Amended 1040 Larry and Donna use Table 20-2. Amended 1040 Their standard deduction is $13,400. Amended 1040 Example 3. Amended 1040 Bill and Lisa are filing a joint return for 2013. Amended 1040 Both are over age 65. Amended 1040 Neither is blind, and neither can be claimed as a dependent. Amended 1040 If they do not itemize deductions, they use Table 20-2. Amended 1040 Their standard deduction is $14,600. Amended 1040 Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Amended 1040 However, if the individual is 65 or older or blind, the standard deduction may be higher. Amended 1040 If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. Amended 1040 Earned income defined. Amended 1040   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. Amended 1040    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. Amended 1040 See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. Amended 1040 Example 1. Amended 1040 Michael is single. Amended 1040 His parents can claim an exemption for him on their 2013 tax return. Amended 1040 He has interest income of $780 and wages of $150. Amended 1040 He has no itemized deductions. Amended 1040 Michael uses Table 20-3 to find his standard deduction. Amended 1040 He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. Amended 1040 His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). Amended 1040 Example 2. Amended 1040 Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. Amended 1040 Joe is married and files a separate return. Amended 1040 His wife does not itemize deductions on her separate return. Amended 1040 Joe has $1,500 in interest income and wages of $3,800. Amended 1040 He has no itemized deductions. Amended 1040 Joe finds his standard deduction by using Table 20-3. Amended 1040 He enters his earned income, $3,800 on line 1. Amended 1040 He adds lines 1 and 2 and enters $4,150 on line 3. Amended 1040 On line 5, he enters $4,150, the larger of lines 3 and 4. Amended 1040 Because Joe is married filing a separate return, he enters $6,100 on line 6. Amended 1040 On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. Amended 1040 Example 3. Amended 1040 Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. Amended 1040 She is 18 years old and blind. Amended 1040 She has interest income of $1,300 and wages of $2,900. Amended 1040 She has no itemized deductions. Amended 1040 Amy uses Table 20-3 to find her standard deduction. Amended 1040 She enters her wages of $2,900 on line 1. Amended 1040 She adds lines 1 and 2 and enters $3,250 on line 3. Amended 1040 On line 5, she enters $3,250, the larger of lines 3 and 4. Amended 1040 Because she is single, Amy enters $6,100 on line 6. Amended 1040 She enters $3,250 on line 7a. Amended 1040 This is the smaller of the amounts on lines 5 and 6. Amended 1040 Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. Amended 1040 She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. Amended 1040 Example 4. Amended 1040 Ed is single. Amended 1040 His parents can claim an exemption for him on their 2013 tax return. Amended 1040 He has wages of $7,000, interest income of $500, and a business loss of $3,000. Amended 1040 He has no itemized deductions. Amended 1040 Ed uses Table 20-3 to figure his standard deduction. Amended 1040 He enters $4,000 ($7,000 - $3,000) on line 1. Amended 1040 He adds lines 1 and 2 and enters $4,350 on line 3. Amended 1040 On line 5 he enters $4,350, the larger of lines 3 and 4. Amended 1040 Because he is single, Ed enters $6,100 on line 6. Amended 1040 On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. Amended 1040 Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. Amended 1040 Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . Amended 1040 You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. Amended 1040 You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). Amended 1040 See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. Amended 1040 When to itemize. Amended 1040   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. Amended 1040 These deductions are explained in chapters 21–28. Amended 1040    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Amended 1040 Enter the amount from Schedule A, line 29, on Form 1040, line 40. Amended 1040 Electing to itemize for state tax or other purposes. Amended 1040   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. Amended 1040 You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. Amended 1040 To make this election, you must check the box on line 30 of Schedule A. Amended 1040 Changing your mind. Amended 1040   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. Amended 1040 S. Amended 1040 Individual Income Tax Return. Amended 1040 See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. Amended 1040 Married persons who filed separate returns. Amended 1040   You can change methods of taking deductions only if you and your spouse both make the same changes. Amended 1040 Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. Amended 1040    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. Amended 1040 You both must use the same method of claiming deductions. Amended 1040 If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. Amended 1040 See Persons not eligible for the standard deduction , earlier. Amended 1040 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Amended 1040 Table 20-1. Amended 1040 Standard Deduction Chart for Most People* If your filing status is. Amended 1040 . Amended 1040 . Amended 1040 Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Amended 1040 Use Table 20-2 or 20-3 instead. Amended 1040 Table 20-2. Amended 1040 Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. Amended 1040 Then go to the chart. Amended 1040 You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. Amended 1040 . Amended 1040 . Amended 1040 AND the number in the box above is. Amended 1040 . Amended 1040 . Amended 1040 THEN your standard deduction is. Amended 1040 . Amended 1040 . Amended 1040 Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. Amended 1040 Table 20-3. Amended 1040 Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Amended 1040 Check the correct number of boxes below. Amended 1040 Then go to the worksheet. Amended 1040 You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. Amended 1040 Enter your earned income (defined below). Amended 1040 If none, enter -0-. Amended 1040 1. Amended 1040   2. Amended 1040 Additional amount. Amended 1040 2. Amended 1040 $350 3. Amended 1040 Add lines 1 and 2. Amended 1040 3. Amended 1040   4. Amended 1040 Minimum standard deduction. Amended 1040 4. Amended 1040 $1,000 5. Amended 1040 Enter the larger of line 3 or line 4. Amended 1040 5. Amended 1040   6. Amended 1040 Enter the amount shown below for your filing status. Amended 1040 Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. Amended 1040   7. Amended 1040 Standard deduction. Amended 1040         a. Amended 1040 Enter the smaller of line 5 or line 6. Amended 1040 If born after January 1, 1949, and not blind, stop here. Amended 1040 This is your standard deduction. Amended 1040 Otherwise, go on to line 7b. Amended 1040 7a. Amended 1040     b. Amended 1040 If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. Amended 1040 7b. Amended 1040     c. Amended 1040 Add lines 7a and 7b. Amended 1040 This is your standard deduction for 2013. Amended 1040 7c. Amended 1040   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Amended 1040 It also includes any amount received as a scholarship that you must include in your income. Amended 1040 Prev  Up  Next   Home   More Online Publications
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The Amended 1040

Amended 1040 34. Amended 1040   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Amended 1040 The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Amended 1040 This chapter explains the following. Amended 1040 Who is a qualifying child. Amended 1040 The amount of the credit. Amended 1040 How to claim the credit. Amended 1040 The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. Amended 1040 If you have no tax. Amended 1040   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Amended 1040 If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. Amended 1040 However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Amended 1040 Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit 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), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Amended 1040 S. Amended 1040 citizen, a U. Amended 1040 S. Amended 1040 national, or a resident of the United States. Amended 1040 If the child was adopted, see Adopted child , later. Amended 1040 For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Amended 1040 Example 1. Amended 1040 Your son turned 17 on December 30, 2013. Amended 1040 He is a citizen of the United States and you claimed him as a dependent on your return. Amended 1040 He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Amended 1040 Example 2. Amended 1040 Your daughter turned 8 years old in 2013. Amended 1040 She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Amended 1040 She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Amended 1040 Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Amended 1040   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Amended 1040   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Amended 1040 To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Amended 1040 For more information about the substantial presence test, see Publication 519, U. Amended 1040 S. Amended 1040 Tax Guide for Aliens. Amended 1040 Adopted child. Amended 1040   An adopted child is always treated as your own child. Amended 1040 An adopted child includes a child lawfully placed with you for legal adoption. Amended 1040   If you are a U. Amended 1040 S. Amended 1040 citizen or U. Amended 1040 S. Amended 1040 national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Amended 1040 Exceptions to time lived with you. Amended 1040   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Amended 1040 Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Amended 1040   There are also exceptions for kidnapped children and children of divorced or separated parents. Amended 1040 For details, see Residency Test in chapter 3. Amended 1040 Qualifying child of more than one person. Amended 1040   A special rule applies if your qualifying child is the qualifying child of more than one person. Amended 1040 For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Amended 1040 Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Amended 1040 Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Amended 1040 The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Amended 1040 If this amount is zero, you cannot take this credit because there is no tax to reduce. Amended 1040 But you may be able to take the additional child tax credit. Amended 1040 See Additional Child Tax Credit , later. Amended 1040 Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Amended 1040 Married filing jointly - $110,000. Amended 1040 Single, head of household, or qualifying widow(er) - $75,000. Amended 1040 Married filing separately - $55,000. Amended 1040 Modified AGI. Amended 1040   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Amended 1040 Any amount excluded from income because of the exclusion of income from  Puerto Rico. Amended 1040 On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Amended 1040 ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Amended 1040 Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Amended 1040 Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Amended 1040 Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Amended 1040   If you do not have any of the above, your modified AGI is the same as your AGI. Amended 1040 AGI. Amended 1040   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Amended 1040 Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Amended 1040 You cannot claim the child tax credit on Form 1040EZ. Amended 1040 You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Amended 1040 If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Amended 1040 To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Amended 1040 If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. Amended 1040 If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. Amended 1040 Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Amended 1040 The additional child tax credit may give you a refund even if you do not owe any tax. Amended 1040 How to claim the additional child tax credit. Amended 1040   To claim the additional child tax credit, follow the steps below. Amended 1040 Make sure you figured the amount, if any, of your child tax credit. Amended 1040 See Claiming the Credit , earlier. Amended 1040 If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Amended 1040 If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. Amended 1040 Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Amended 1040 Part I is distinct and separate from Parts II–IV. Amended 1040 If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. Amended 1040 Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). Amended 1040 When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). Amended 1040 If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. Amended 1040 Parts II–IV Parts II–IV help you figure your additional child tax credit. Amended 1040 Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. Amended 1040 See How to claim the additional child tax credit , earlier. Amended 1040 Prev  Up  Next   Home   More Online Publications