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Free online tax Publication 972 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. Free online tax Tax questions. Free online tax Future Developments For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to www. Free online tax irs. Free online tax gov/pub972. Free online tax Reminder Photographs of missing children. Free online tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free online tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free online tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free online tax Introduction The purpose of this publication is: To figure the child tax credit you claim on Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48; and To figure the amount of earned income you enter on line 4a of Schedule 8812 (Form 1040A or 1040), Child Tax Credit. Free online tax This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, or 1040NR, or Schedule 8812. Free online tax Even if you were not sent here by the instructions to one of the forms or the schedule, you can still choose to use this publication to figure your credit. Free online tax However, most individuals can use a simpler worksheet in their tax form instructions. Free online tax If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions. Free online tax   Complete the Child Tax Credit Worksheet , later in this publication. Free online tax If you were sent here from your Schedule 8812 instructions. Free online tax   Complete the 1040 and 1040NR Filers — Earned Income Worksheet , later in this publication. Free online tax If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions. Free online tax   Read the explanation of who must use this publication next. Free online tax If you find that you are not required to use this publication to figure your child tax credit, you can use the simpler worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions to figure your credit. Free online tax Who must use this publication. Free online tax   If you answer “Yes” to either of the following questions, you must use this publication to figure your child tax credit. Free online tax Are you excluding income from Puerto Rico or filing any of the following forms? Form 2555 or 2555-EZ (relating to foreign earned income). Free online tax Form 4563 (exclusion of income for residents of American Samoa). Free online tax Are you claiming any of the following credits? Mortgage interest credit, Form 8396. Free online tax Adoption credit, Form 8839. Free online tax Residential energy efficient property credit, Form 5695, Part I. Free online tax District of Columbia first-time homebuyer credit, Form 8859. Free online tax Comments and suggestions. Free online tax   We welcome your comments about this publication and your suggestions for future editions. Free online tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free online tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free online tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free online tax   You can send your comments from www. Free online tax irs. Free online tax gov/formspubs/. Free online tax Click on “More Information” and then on “Comment on Tax Forms and Publications. Free online tax ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free online tax Ordering forms and publications. Free online tax   Visit www. Free online tax irs. Free online tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free online tax Internal Revenue Service 1201 N. Free online tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free online tax   If you have a tax question, check the information available on IRS. Free online tax gov or call 1-800-829-1040. Free online tax We cannot answer tax questions sent to either of the above addresses. Free online tax Prev  Up  Next   Home   More Online Publications
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Credits

Am I Eligible for the Child Tax Credit?
Determine if you qualify to claim the Child Tax Credit and the Additional Child Tax Credit.

Am I Eligible for the Making Work Pay Credit or Government Retiree Credit?
Determine if you qualify to claim the Making Work Pay and Government Retiree Credit.

Do I Qualify for the Credit For The Elderly or Disabled?
Determine who may claim the Credit for the Elderly or Disabled.

Am I Eligible to Claim an Education Credit?
Determine if you are eligible for certain educational credits or deductions including the American Opportunity Credit, the Lifetime Learning Credit and the Tuition and Fees Deduction.

Page Last Reviewed or Updated: 14-Feb-2014

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