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Irs gov freefile Publication 972 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. Irs gov freefile Tax questions. Irs gov freefile Future Developments For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to www. Irs gov freefile irs. Irs gov freefile gov/pub972. Irs gov freefile Reminder Photographs of missing children. Irs gov freefile  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs gov freefile Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs gov freefile 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. Irs gov freefile 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. Irs gov freefile This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, or 1040NR, or Schedule 8812. Irs gov freefile 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. Irs gov freefile However, most individuals can use a simpler worksheet in their tax form instructions. Irs gov freefile If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions. Irs gov freefile   Complete the Child Tax Credit Worksheet , later in this publication. Irs gov freefile If you were sent here from your Schedule 8812 instructions. Irs gov freefile   Complete the 1040 and 1040NR Filers — Earned Income Worksheet , later in this publication. Irs gov freefile If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions. Irs gov freefile   Read the explanation of who must use this publication next. Irs gov freefile 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. Irs gov freefile Who must use this publication. Irs gov freefile   If you answer “Yes” to either of the following questions, you must use this publication to figure your child tax credit. Irs gov freefile Are you excluding income from Puerto Rico or filing any of the following forms? Form 2555 or 2555-EZ (relating to foreign earned income). Irs gov freefile Form 4563 (exclusion of income for residents of American Samoa). Irs gov freefile Are you claiming any of the following credits? Mortgage interest credit, Form 8396. Irs gov freefile Adoption credit, Form 8839. Irs gov freefile Residential energy efficient property credit, Form 5695, Part I. Irs gov freefile District of Columbia first-time homebuyer credit, Form 8859. Irs gov freefile Comments and suggestions. Irs gov freefile   We welcome your comments about this publication and your suggestions for future editions. Irs gov freefile   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs gov freefile NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs gov freefile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs gov freefile   You can send your comments from www. Irs gov freefile irs. Irs gov freefile gov/formspubs/. Irs gov freefile Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs gov freefile ”   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. Irs gov freefile Ordering forms and publications. Irs gov freefile   Visit www. Irs gov freefile irs. Irs gov freefile 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. Irs gov freefile Internal Revenue Service 1201 N. Irs gov freefile Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs gov freefile   If you have a tax question, check the information available on IRS. Irs gov freefile gov or call 1-800-829-1040. Irs gov freefile We cannot answer tax questions sent to either of the above addresses. Irs gov freefile Prev  Up  Next   Home   More Online Publications