Tax Project

SCHEDULE 8812 (Form 1040)

Department of the Treasury Internal Revenue Service (99)

Additional Child Tax Credit ▶ Attach to Form 1040 or Form 1040NR.

▶ Go to www.irs.gov/Schedule8812 for instructions and the latest information.

OMB No. 1545-0074

2018 Attachment Sequence No. 47

1040

8812

◀ 1040NR

Name(s) shown on return Your social security number

Part I All Filers Caution: If you file Form 2555 or 2555-EZ, stop here; you cannot claim the additional child tax credit.

1

If you are required to use the worksheet in Pub. 972, enter the amount from line 10 of the Child Tax Credit and Credit for Other Dependents Worksheet in the publication. Otherwise: 1040 filers:

Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 1040, line 12a).

1040NR filers:

Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 1040NR, line 49).

} 1 2 Enter the amount from Form 1040, line 12a, or Form 1040NR, line 49 . . . . . . . . . . . . 2 3 Subtract line 2 from line 1. If zero, stop here; you cannot claim this credit . . . . . . . . . . . 3 4 Number of qualifying children under 17 with the required social security number: X $1,400.

Enter the result. If zero, stop here; you cannot claim this credit . . . . . . . . . . . . . . 4 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.

5 Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . 5 6a Earned income (see separate instructions) . . . . . . . . . . . 6a

b

Nontaxable combat pay (see separate instructions) . . . . . . . . . . . 6b

7 Is the amount on line 6a more than $2,500? No. Leave line 7 blank and enter -0- on line 8. Yes. Subtract $2,500 from the amount on line 6a. Enter the result . . . 7

8 Multiply the amount on line 7 by 15% (0.15) and enter the result . . . . . . . . . . . . . . 8 Next. On line 4, is the amount $4,200 or more?

No. If line 8 is zero, stop here; you cannot claim this credit. Otherwise, skip Part II and enter the smaller of line 5 or line 8 on line 15.

Yes. If line 8 is equal to or more than line 5, skip Part II and enter the amount from line 5 on line 15. Otherwise, go to line 9.

Part II Certain Filers Who Have Three or More Qualifying Children

9

Withheld social security, Medicare, and Additional Medicare taxes from Form(s) W-2, boxes 4 and 6. If married filing jointly, include your spouse’s amounts with yours. If your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA taxes, see separate instructions . . . . . . 9

10

1040 filers:

Enter the total of the amounts from Schedule 1 (Form 1040), line 27, and Schedule 4 (Form 1040), line 58, plus any taxes that you identified using code “UT” and entered on Schedule 4 (Form 1040), line 62.

1040NR filers:

Enter the total of the amounts from Form 1040NR, lines 27 and 56, plus any taxes that you identified using code “UT” and entered on line 60.

} 10 11 Add lines 9 and 10 . . . . . . . . . . . . . . . . . . 11

12

1040 filers:

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

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

12 13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 13 14 Enter the larger of line 8 or line 13 . . . . . . . . . . . . . . . . . . . . . . 14

Next, enter the smaller of line 5 or line 14 on line 15. Part III Additional Child Tax Credit 15 This is your additional child tax credit . . . . . . . . . . . . . . . . . . . . . 15

1040

1040NR ◀

Enter this amount on Form 1040, line 17b, or Form 1040NR, line 64.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 59761M Schedule 8812 (Form 1040) 2018

Version A, Cycle 10

INTERNAL USE ONLY

DRAFT AS OF

September 12, 2018

2018 Schedule 8812 (Form 1040)

SE:W:CAR:MP

Additional Child Tax Credit

SCHEDULE 8812

(Form 1040)

  

Department of the Treasury Internal Revenue Service (99)

Additional Child Tax Credit

▶ Attach to Form 1040 or Form 1040NR.

▶ Go to www.irs.gov/Schedule8812 for instructions and the latest information.

OMB No. 1545-0074

2018

2018. Cat. No. 59761M.

Attachment 

Sequence No. 47

Attachment Sequence No. 47. For Paperwork Reduction Act Notice, see your tax return instructions.

1040

8812

◀

1040NR

Part I

All Filers

Caution: If you file Form 2555 or 2555-EZ, stop here; you cannot claim the additional child tax credit.

1

 

If you are required to use the worksheet in Pub. 972, enter the amount from line 10 of the Child Tax Credit and Credit for Other Dependents Worksheet in the publication. Otherwise:

1040 filers: 

 

Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 1040, line 12a).

1040NR filers:

 

Enter the amount from line 8 of your Child Tax Credit and Credit for Other Dependents Worksheet (see the instructions for Form 1040NR, line 49).

}

1

2

Enter the amount from Form 1040, line 12a, or Form 1040NR, line 49         

2

3

Subtract line 2 from line 1. If zero, stop here; you cannot claim this credit          

3

4

X $1,400.

Enter the result. If zero, stop here; you cannot claim this credit          

4

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.

5

Enter the smaller of line 3 or line 4          

5

6

a

Earned income (see separate instructions)          

6a

b 

 

Nontaxable combat pay (see separate instructions)          

6b

7

Is the amount on line 6a more than $2,500?

Leave line 7 blank and enter -0- on line 8.

Subtract $2,500 from the amount on line 6a. Enter the result          

7

8

Multiply the amount on line 7 by 15% (0.15) and enter the result          

8

Next. On line 4, is the amount $4,200 or more?

If line 8 is zero, stop here; you cannot claim this credit. Otherwise, skip Part II and enter the smaller of line 5 or line 8 on line 15. 

If line 8 is equal to or more than line 5, skip Part II and enter the amount from line 5 on line 15. Otherwise, go to line 9.

Part II

Certain Filers Who Have Three or More Qualifying Children

9

 

 

 

Withheld social security, Medicare, and Additional Medicare taxes from Form(s) W-2, boxes 4 and 6. If married filing jointly, include your spouse’s amounts with yours. If your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA taxes, see separate instructions                   

9

10

 

 

 

1040 filers: 

 

 

 

Enter the total of the amounts from Schedule 1 (Form 1040), line 27, and Schedule 4 (Form 1040), line 58, plus any taxes that you identified using code “UT” and entered on Schedule 4 (Form 1040), line 62.

1040NR filers: 

 

 

Enter the total of the amounts from Form 1040NR, lines 27 and 56, plus any taxes that you identified using code “UT” and entered on line 60.

}

10

11

Add lines 9 and 10          

11

12 

 

1040 filers: 

 

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

1040NR filers:

Enter the amount from Form 1040NR, line 67.

}

12

13

Subtract line 12 from line 11. If zero or less, enter -0-          

13

14

Enter the larger of line 8 or line 13          

14

Next, enter the smaller of line 5 or line 14 on line 15. 

Part III

Additional Child Tax Credit

15

This is your additional child tax credit          

15

1040

1040NR

◀

Enter this amount on

Form 1040, line 17b, or

Form 1040NR, line 64.

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 59761M

Schedule 8812 (Form 1040) 2018