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Hrblock free file 34. Hrblock free file   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. Hrblock free file 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. Hrblock free file This chapter explains the following. Hrblock free file Who is a qualifying child. Hrblock free file The amount of the credit. Hrblock free file How to claim the credit. Hrblock free file 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. Hrblock free file If you have no tax. Hrblock free file   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Hrblock free file 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. Hrblock free file However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Hrblock free file 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. Hrblock free file S. Hrblock free file citizen, a U. Hrblock free file S. Hrblock free file national, or a resident of the United States. Hrblock free file If the child was adopted, see Adopted child , later. Hrblock free file For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Hrblock free file Example 1. Hrblock free file Your son turned 17 on December 30, 2013. Hrblock free file He is a citizen of the United States and you claimed him as a dependent on your return. Hrblock free file He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Hrblock free file Example 2. Hrblock free file Your daughter turned 8 years old in 2013. Hrblock free file She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Hrblock free file She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Hrblock free file Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Hrblock free file   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). Hrblock free file   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. Hrblock free file To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Hrblock free file For more information about the substantial presence test, see Publication 519, U. Hrblock free file S. Hrblock free file Tax Guide for Aliens. Hrblock free file Adopted child. Hrblock free file   An adopted child is always treated as your own child. Hrblock free file An adopted child includes a child lawfully placed with you for legal adoption. Hrblock free file   If you are a U. Hrblock free file S. Hrblock free file citizen or U. Hrblock free file S. Hrblock free file 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. Hrblock free file Exceptions to time lived with you. Hrblock free file   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. Hrblock free file 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. Hrblock free file   There are also exceptions for kidnapped children and children of divorced or separated parents. Hrblock free file For details, see Residency Test in chapter 3. Hrblock free file Qualifying child of more than one person. Hrblock free file   A special rule applies if your qualifying child is the qualifying child of more than one person. Hrblock free file For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Hrblock free file Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Hrblock free file Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Hrblock free file The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Hrblock free file If this amount is zero, you cannot take this credit because there is no tax to reduce. Hrblock free file But you may be able to take the additional child tax credit. Hrblock free file See Additional Child Tax Credit , later. Hrblock free file Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Hrblock free file Married filing jointly - $110,000. Hrblock free file Single, head of household, or qualifying widow(er) - $75,000. Hrblock free file Married filing separately - $55,000. Hrblock free file Modified AGI. Hrblock free file   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Hrblock free file Any amount excluded from income because of the exclusion of income from  Puerto Rico. Hrblock free file On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Hrblock free file ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Hrblock free file Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Hrblock free file Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Hrblock free file Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Hrblock free file   If you do not have any of the above, your modified AGI is the same as your AGI. Hrblock free file AGI. Hrblock free file   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Hrblock free file Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Hrblock free file You cannot claim the child tax credit on Form 1040EZ. Hrblock free file You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Hrblock free file If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Hrblock free file To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Hrblock free file 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. Hrblock free file 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. Hrblock free file Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Hrblock free file The additional child tax credit may give you a refund even if you do not owe any tax. Hrblock free file How to claim the additional child tax credit. Hrblock free file   To claim the additional child tax credit, follow the steps below. Hrblock free file Make sure you figured the amount, if any, of your child tax credit. Hrblock free file See Claiming the Credit , earlier. Hrblock free file 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. Hrblock free file 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. Hrblock free file Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Hrblock free file Part I is distinct and separate from Parts II–IV. Hrblock free file 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. Hrblock free file 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). Hrblock free file 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). Hrblock free file 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. Hrblock free file Parts II–IV Parts II–IV help you figure your additional child tax credit. Hrblock free file 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. Hrblock free file See How to claim the additional child tax credit , earlier. Hrblock free file Prev  Up  Next   Home   More Online Publications
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Tax Information for Conduit Borrowers

Publication 3755 - Filing Requirements
TEB's first publication outlines the filing requirements for issuers of tax-exempt bonds, including Forms 8038, 8038-G and 8038-T.

Publication 4079 - Tax-Exempt Governmental Bonds Compliance Guide
This publication provides an overview for state and local governments of the key rules under the federal tax law that generally apply to municipal financing arrangements commonly known as governmental bonds.

Publication 4078 - Tax Exempt Private Activity Bonds Compliance Guide
This publication provides an overview for state and local government issuers and borrowers of bond proceeds of the general post-issuance rules under federal tax law that apply to municipal financing arrangements known as qualified private activity bonds.

Publication 4077 - Tax Exempt Bonds for 501(c)(3) Charitable Organizations
This publication provides an overview for state and local government issuers and 501(c)(3) tax exempt charitable organizations of the general post-issuance rules under the federal tax law that generally apply to municipal and financing arrangements commonly known as 501(c)(3) bonds.

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Hrblock free file Publication 969 - Additional Material Prev  Up  Next   Home   More Online Publications