U.S. Individual Income Tax Return

Publication 972

U.S. Individual Income Tax Return

OMB: 1545-0074

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Department of the Treasury
Internal Revenue Service

Publication 972

Cat. No. 26584R — OMB No. 1545 – 0074

Child Tax
Credit
For use in preparing

2009 Returns

What’s new
Definition of qualifying child changed. Beginning in
2009, you must claim the child as a dependent to be a
qualifying child for the child tax credit. See Qualifying Child
for more information.
Reduction in earned income limit to claim additional
child tax credit. The earned income generally needed to
claim the additional child tax credit is reduced to $3,000 for
2009.

Reminder
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publication on pages that would otherwise be blank. 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.

Introduction
The purpose of this publication is:
1. To figure the child tax credit you claim on Form 1040,
line 51; Form 1040A, line 33; or Form 1040NR, line
47; and
2. To figure the amount of earned income you enter on
line 4a of Form 8812, Additional Child Tax Credit.
This publication is intended primarily for individuals sent
here by the instructions to Forms 1040, 1040A, 1040NR
and 8812. Even if you were not sent here by the instructions to one of the forms, you can still choose to use this
publication to figure your credit. However, most individuals
can use the simpler worksheet in their tax form instructions.
This publication includes a detailed example of a taxpayer who figures the child tax credit and the additional
child tax credit.
If you were sent here from your Form 1040, Form
1040A, or Form 1040NR instructions. Go to page 4 of
this publication and complete the Child Tax Credit Worksheet.
If you were sent here from your Form 8812 instructions. Go to page 8 of this publication and complete the
1040 and 1040NR Filers – Earned Income Worksheet.

Get forms and other information
faster and easier by:
Internet www.irs.gov
Dec 16, 2009

If you have not read your Form 1040, Form 1040A, or
Form 1040NR instructions. Read the explanation of who
must use this publication next. 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

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1040, Form 1040A, or Form 1040NR instructions to figure
your credit.
Who must use this publication. If you answer “Yes” to
either of the following questions, you must use this publication to figure your child tax credit.

Child Tax Credit

a. Form 2555 or 2555-EZ (relating to foreign earned
income).

This credit is for people who have a qualifying child as
defined on this page. It is in addition to the credit for child
and dependent care expenses (on Form 1040, line 48;
Form 1040A, line 29; or Form 1040NR, line 45) and the
earned income credit (on Form 1040, line 64a; or Form
1040A, line 41a).
The maximum amount you can claim for the credit is
$1,000 for each qualifying child.

b. Form 4563 (exclusion of income for residents of
American Samoa).

Qualifying Child

1. Are you excluding income from Puerto Rico or are
you filing any of the following forms?

2. Are you claiming any of the following credits?
a. Mortgage interest credit, Form 8396.
b. Adoption credit, Form 8839.
c. Residential energy efficient property credit, Form
5695, Part II.
d. District of Columbia first-time homebuyer credit,
Form 8859.
Comments and suggestions. We welcome your comments about this publication and your suggestions for
future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it
would be helpful if you would include your daytime phone
number, including the area code, in your correspondence.
You can email us at *taxforms@irs.gov. (The asterisk
must be included in the address.) Please put “Publications
Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise
our tax products.
Ordering forms and publications. Visit www.irs.gov/
formspubs to download forms and publications, call
1-800-829-3676, or write to the address below and receive
a response within 10 days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Tax questions. If you have a tax question, check the
information available on www.irs.gov or call
1-800-829-1040. We cannot answer tax questions sent to
either of the above addresses.
Page 2

A qualifying child for purposes of the child tax credit is a
child who:
1. 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),
2. Was under age 17 at the end of 2009,
3. Did not provide over half of his or her own support for
2009,
4. Lived with you for more than half of 2009 (see Exceptions to time lived with you below),
5. Is claimed as a dependent on your return, and
6. Was a U.S. citizen, a U.S. national, or a U.S. resident alien. For more information see Publication 519,
U.S. Tax Guide for Aliens. If the child was adopted,
see Adopted child below.
For each qualifying child, you must either check the box
on Form 1040 or Form 1040A, line 6c, column (4); or Form
1040NR, line 7c, column (4).
Example. Your 10-year-old nephew lives in Mexico and
qualifies as your dependent. Because he is not a U.S.
citizen, U.S. national, or U.S. resident alien, he is not a
qualifying child for the child tax credit.
Adopted child. An adopted child is always treated as
your own child. An adopted child includes a child lawfully
placed with you for legal adoption.
If you are a U.S. citizen or U.S. national and your
adopted child lived with you all year as a member of your
household in 2009, that child meets condition (6) above to
be a qualifying child for the child tax credit.
Exceptions to time lived with you. A child is considered
to have lived with you for all of 2009 if the child was born or
died in 2009 and your home was this child’s home for the
entire time he or she was alive. Temporary absences by
you or the child for special circumstances, such as school,
vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived
with you.
There are also exceptions for kidnapped children and
children of divorced or separated parents. For details, see
Publication 972 (2009)

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the instructions for Form 1040, lines 51 and 6c; Form
1040A, lines 33 and 6c; or Form 1040NR, lines 47 and 7c.

Claiming the Credit

Qualifying child of more than one person. A special
rule applies if your qualifying child is the qualifying child of
more than one person. For details, see the instructions for
Form 1040, lines 51 and 6c, or Form 1040A, lines 33 and
6c.

To claim the child tax credit, you must file Form 1040, Form
1040A, or Form 1040NR. You cannot claim the child tax
credit on Form 1040EZ or Form 1040NR-EZ. You must
provide the name and identification number (usually a
social security number) on your tax return for each qualifying child.

Limits on the Credit
You must reduce your child tax credit if either (1) or (2)
applies.
1. The amount on Form 1040, line 46; Form 1040A, line
28; or Form 1040NR, line 43; is less than the credit.
If this amount is zero, you cannot take this credit
because there is no tax to reduce. But you may be
able to take the additional child tax credit. See Additional Child Tax Credit, later.
2. Your modified adjusted gross income (AGI) is above
the amount shown below for your filing status.

Earned Income
You will need to figure your earned income using one of the
worksheets in this publication if you are completing the
Line 11 Worksheet (page 6) or Form 8812. Form 1040 or
Form 1040NR filers, use the worksheet on page 8 to figure
your earned income. Form 1040A filers, use the worksheet
on page 9.
For this purpose, earned income includes only:

• Taxable earned income, and
• Nontaxable combat pay.

a. Married filing jointly – $110,000.
b. Single, head of household, or qualifying widow(er)
– $75,000.
c. Married filing separately – $55,000.
Modified AGI. For purposes of the child tax credit, your
modified AGI is your AGI plus the following amounts that
may apply to you.

• Any amount excluded from income because of the

exclusion of income from Puerto Rico. On the dotted
line next to Form 1040, line 38, enter the amount
excluded and identify it as “EPRI.” Also attach a
copy of any Form(s) 499R-2/W-2PR to your return.

• Any amount on line 45 or line 50 of Form 2555,
Foreign Earned Income.

• Any amount on line 18 of Form 2555-EZ, Foreign
Earned Income Exclusion.

• Any amount on line 15 of Form 4563, Exclusion of
Income for Bona Fide Residents of American Samoa.

Additional Child Tax Credit
This credit is for certain individuals who get less than the
full amount of the child tax credit. The additional child tax
credit may give you a refund even if you do not owe any
tax.
How to claim the additional child tax credit. To claim
the additional child tax credit, follow the steps below.
1. Make sure you figured the amount, if any, of your
child tax credit.
2. If you answered “Yes” on line 9 or line 10 of the Child
Tax Credit Worksheet in the Form 1040, Form 1040A
or Form 1040NR instructions (or on line 13 of the
Child Tax Credit Worksheet in this publication), use
Form 8812 to see if you can take the additional child
tax credit.
3. If you have an additional child tax credit on line 13 of
Form 8812, carry it to Form 1040, line 65; Form
1040A, line 42; or Form 1040NR, line 61.

If you do not have any of the above, your modified AGI is
the same as your AGI.
AGI. Your AGI is the amount on Form 1040, line 38;
Form 1040A, line 22; or Form 1040NR, line 36.

Publication 972 (2009)

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Child Tax Credit Worksheet
Before you begin: ⻫

CAUTION

Keep for Your Records

Figure the amount of any credits you are claiming on Form 5695, Part I, Form 8834, Part I,
Form 8910, Form 8936, or Schedule R.

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2009 and meet
the other requirements listed on page 2.

Part 1

1. Number of qualifying children:

⫻ $1,000. Enter the result.

2. Enter the amount from Form 1040, line 38;
Form 1040A, line 22; or Form 1040NR, line 36.
3. 1040 Filers. Enter the total of any—
● Exclusion of income from Puerto Rico, and
● Amounts from Form 2555, lines 45 and 50;
Form 2555-EZ, line 18; and
Form 4563, line 15.
1040A and 1040NR Filers. Enter -0-.

其

4. Add lines 2 and 3. Enter the total.

5. Enter the amount shown below for your filing status.
● Married filing jointly - $110,000
● Single, head of household, or
5
qualifying widow(er) - $75,000
● Married filing separately - $55,000

其

6. Is the amount on line 4 more than the amount on line 5?
No. Leave line 6 blank. Enter -0- on line 7.
Yes. Subtract line 5 from line 4.
If the result is not a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.

7. Multiply the amount on line 6 by 5% (.05). Enter the result.

8. Is the amount on line 1 more than the amount on line 7?
No. STOP
You cannot take the child tax credit on Form 1040, line 51;
Form 1040A, line 33; or Form 1040NR, line 47. You also cannot take
the additional child tax credit on Form 1040, line 65; Form 1040A,
line 42; or Form 1040NR, line 61. Complete the rest of your
Form 1040, 1040A, or Form 1040NR.
Yes. Subtract line 7 from line 1. Enter the result.
Go to Part 2 on the next page.

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Publication 972 (2009)

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Child Tax Credit Worksheet—Continued from page 4
Part 2

9.
10.

Keep for Your Records

Enter the amount from Form 1040, line 46; Form 1040A, line 28; or
Form 1040NR, line 43.
Add the following amounts from:
Form 1040 or Form 1040A or Form 1040NR
Line 47
Line 44
Line 48
Line 45
Line 29
Line 49
Line 31
Line 50
Line 46
Line 32
Form 5695, line 11
Form 8834, line 22
Form 8910, line 21
Form 8936, line 14
Schedule R, line 24
Enter the total.

11.

+
+
+
+
+
+
+
+
+

Are you claiming any of the following credits?
●
●
●
●

Mortgage interest credit, Form 8396
Adoption credit, Form 8839
Residential energy efficient property credit, Form 5695, Part II
District of Columbia first-time homebuyer credit, Form 8859
No. Enter the amount from line 10.
Yes. Complete the Line 11 Worksheet on the next page
to figure the amount to enter here.

其

12.

Subtract line 11 from line 9. Enter the result.

13.

Is the amount on line 8 of this worksheet more than the amount on line 12?
No. Enter the amount from line 8.
Yes. Enter the amount from line 12.
See the TIP below.

其

This is your
child tax credit.

13
Enter this amount on
Form 1040, line 51;
Form 1040A, line 33;
or Form 1040NR, line
47.

䊴
1040
A
1040
R
1040N

TIP

You may be able to take the additional child tax credit on
Form 1040, line 65; Form 1040A, line 42; or Form 1040NR,
line 61, only if you answered “Yes” on line 13.
● First, complete your Form 1040 through line 64a (also
complete line 69), Form 1040A through line 41a, or Form
1040NR through line 60 (also complete line 63).
● Then, use Form 8812 to figure any additional child tax credit.

Publication 972 (2009)

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Line 11 Worksheet

Keep for Your Records

⻫

Before you begin:

Complete the Earned Income Worksheet on page 8 or 9 that applies to you.

Use this worksheet only if you answered “Yes” on line 11 of the Child Tax Credit Worksheet on page 5.
CAUTION

䊳

If married filing
jointly, include your
spouse’s amounts
with yours when
completing lines 6
and 7.

䊳

Page 6

Enter the amount from line 8 of the Child Tax Credit Worksheet on page 4.

Enter your earned income from the worksheet on page
8 or 9 that applies to you.

Is the amount on line 2 more than $3,000?
No. Leave line 3 blank, enter -0- on line 4, and go
3
to line 5.
Yes. Subtract $3,000 from the amount on line 2. Enter
the result.

Multiply the amount on line 3 by 15% (.15) and enter the result.

Is the amount on line 1 of the Child Tax Credit Worksheet on page 4, $3,000 or
more?
No. If line 4 above is:
● Zero, enter the amount from line 1 above on line 12 of this worksheet. Do
not complete the rest of this worksheet. Instead, go back to the Child Tax
Credit Worksheet on page 5 and do the following. Enter the amount from
line 10 on line 11, and complete lines 12 and 13.
● More than zero, leave lines 6 through 9 blank, enter -0- on line 10, and
go to line 11.
Yes. If line 4 above is equal to or more than line 1 above, leave lines 6 through 9
blank, enter -0- on line 10, and go to line 11. Otherwise, see 1040 filers, 1040A
filers, and 1040NR filers on page 7 and then go to line 6.

Enter the total of the following amounts from
Form(s) W-2:
● Social security taxes from box 4, and
● Medicare taxes from box 6.
Railroad employees, see the bottom of page 7.

Add lines 6 and 7. Enter the total.

1040 filers. Enter the total of the amounts from
Form 1040, lines 64a and 69.
1040A filers. Enter the total of any—
● Amount from Form 1040A, line 41a, and
● Excess social security and tier 1 RRTA taxes
withheld that you entered to the left of Form
1040A, line 44.
1040NR filers. Enter the amount from Form
1040NR, line 63.

其

1040 filers. Enter the total of any—
● Amounts from Form 1040, lines 27 and 57, and
● Any taxes that you identified using code
“UT” and entered on the dotted line next to line
60.
1040A filers. Enter -0-.
1040NR filers. Enter the total of any—
● Amount from Form 1040NR, line 53, and
● Any taxes that you identified using code “UT” and entered
on the dotted line next to line 57.

其

Publication 972 (2009)

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Line 11 Worksheet—Continued from page 6

Keep for Your Records

10.

Subtract line 9 from line 8. If the result is zero or less, enter -0-.

11.

Enter the larger of line 4 or line 10.

12. Is the amount on line 11 of this worksheet more than the amount on line 1?
No. Subtract line 11 from line 1. Enter the result.
Yes. Enter -0-.

其

Next, figure the amount of any of the following credits that you are claiming.
●
●
●
●

Mortgage interest credit, Form 8396
Adoption credit, Form 8839
Residential energy efficient property credit, Form 5695, Part II
District of Columbia first-time homebuyer credit, Form 8859

Then, go to line 13.
13. Enter the total of the amounts from—
● Form 8396, line 11, and
● Form 8839, line 18, and
● Form 5695, line 27, and
● Form 8859, line 11.

其

14. Enter the amount from line 10 of the Child Tax Credit Worksheet on page 5.

15. Add lines 13 and 14. Enter the total.

15
Enter this amount on
line 11 of the Child
Tax Credit Worksheet
on page 5.

1040 filers. Complete lines 57, 64a, and 69 of your return if they apply to you.
1040A filers. Complete line 41a of your return if it applies to you. If you, or your spouse if
filing jointly, had more than one employer for 2009 and total wages of over $106,800, figure any
excess social security and railroad retirement (RRTA) taxes withheld. See the instructions for
Form 1040A, line 44.
1040NR filers. Complete lines 53 and 63 of your return if they apply to you.
Railroad employees. Include the following taxes in the total on line 6 of the Line 11 Worksheet.

⻫
⻫

Publication 972 (2009)

Tier 1 tax withheld from your pay.
This tax should be shown in box 14 of your Form(s) W-2 and
identified as “Tier 1 tax.”
If you were an employee representative, 50% of the total Tier
1 tax and Tier 1 Medicare tax you paid for 2009.

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1040 and 1040NR Filers - Earned Income Worksheet

Keep for Your Records

Before you begin:
u Use this worksheet only if you were sent here from the Line 11 Worksheet on page 6 of this publication or line
4a of Form 8812, Additional Child Tax Credit.
u Disregard community property laws when figuring the amounts to enter on this worksheet.
u If married filing jointly, include your spouse’s amounts with yours when completing this worksheet.

1. a. Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Form 8812, line 4b. This
amount should be shown in Form(s) W-2, box 12, with code Q. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form
1065-B), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3.
2. a. Enter any statutory employee income reported on line 1 of Schedule C or C-EZ . . . . . . . . . . . . . . . . . . . . . . .
b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box
14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. *Reduce this amount by any
partnership section 179 expense deduction, any depletion on oil and gas properties, and any unreimbursed
nonfarm partnership expenses deducted on Schedule E. Do not include any statutory employee income or any
other amounts exempt from self-employment tax. Options and commodities dealers must add any gain or
subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256
contracts or related property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c. Enter any net farm profit or (loss) from Schedule F, line 36, and from farm partnerships,
Schedule K-1 (Form 1065), box 14, code A. *Reduce this amount by any partnership section
179 expense deduction, any depletion on oil and gas properties, and any unreimbursed farm
partnership expenses you deducted on Schedule E. Do not include any amounts exempt from
self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c.
d. If you used the farm optional method to figure net earnings from self-employment, enter the
amount from Schedule SE, Section B, line 15. Otherwise, skip this line and enter on line 2e
the amount from line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d.
e. If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss) from line 2c. . . . .
3. Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet. Instead,
enter -0- on line 2 of the Line 11 Worksheet on page 6 or line 4a of Form 8812, whichever applies . . . . . . . . . . . . .
4. Enter any amount included on line 1a that is:
a. A scholarship or fellowship grant not reported on Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . 4a.
b. For work done while an inmate in a penal institution (enter “PRI” and this amount on the
dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) . . . . . . . . . . . . . . . . . . . . 4b.
c. A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental
section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040
or line 8 of Form 1040NR). This amount may be shown in box 11 of your Form W-2. If you
received such an amount but box 11 is blank, contact your employer for the amount received
as a pension or annuity.
4c.
5. a. Enter any amount included on line 3 that is also included on Form 2555,
line 43, or Form 2555-EZ, line 18. Do not include any amount that is also
included on line 4a, 4b, or 4c above . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a.
b. Enter the amount, if any, from Form 2555, line 44, that is also deducted on
Schedule C, C-EZ, or F, or included on Schedule E in partnership net
income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b.
c. Subtract line 5b from line 5a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5c.
6. Enter the amount from Form 1040, line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Add lines 4a through 4c, 5c, and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Subtract line 7 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
• If you were sent here from the Line 11 Worksheet on page 6, enter this amount on line 2 of that worksheet.
• If you were sent here from Form 8812, enter this amount on line 4a of that form.
• If you are claiming the making work pay credit on Schedule M (Form 1040A or Form 1040), also enter this
amount on line 1a of that form only if you check the “No” checkbox. You do not have to complete the
worksheet in the Schedule M instructions.
*If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of
Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your return.

Page 8

1a.
1b.
2a.

2b.

2e.
3.

7.
8.

Publication 972 (2009)

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1040A Filers - Earned Income Worksheet

Keep for Your Records

Before you begin:
u Use this worksheet only if you were sent here from the Line 11 Worksheet on page 6 of this publication.
u Disregard community property laws when figuring the amounts to enter on this worksheet.

1. a. Enter the amount from Form 1040A, line 7 . . . . . . . . . . . . . . . . . . . . . . . 1a.
b. Enter the amount of any nontaxable combat pay received. Also enter
this amount on Form 8812, line 4b. This amount should be shown in
Form(s) W-2, box 12, with code Q. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b.
c. Add lines 1a and 1b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c.
2. Enter any amount included on line 1a that is:
a. A scholarship or fellowship grant not reported on Form W-2 . . . . . . . . . . 2a.
b. For work done while an inmate in a penal institution (enter “PRI” and this
amount next to line 7 of Form 1040A) . . . . . . . . . . . . . . . . . . . . . . . . . . 2b.
c. A pension or annuity from a nonqualified deferred compensation plan or
a nongovernmental section 457 plan (enter “DFC” and this amount next
to line 7 of Form 1040A). This amount may be shown in box 11 of your
Form W-2. If you received such an amount but box 11 is blank, contact
your employer for the amount received as a pension or annuity . . . . . . . 2c.
3. Add lines 2a through 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Subtract line 3 from line 1c. Enter the result here and on line 2 of the Line 11 Worksheet on
page 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

Publication 972 (2009)

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Detailed Example
Steve and Gretchen Leaf have four children who are all
qualifying children for the child tax credit. Steve and Gretchen’s adjusted gross income (AGI) (Form 1040, line 38) is
$97,000. This amount represents Steve’s salary and is
considered earned income. They will file a joint return.
Assume that their tax (Form 1040, line 46) is $3,371.
Steve and Gretchen have the 2009 Form 1040 tax
package and instructions. They want to see if they qualify
for the child tax credit, so they follow the steps for line 51 in
the instructions.
Step 1. In Step 1 of those instructions Steve and Gretchen
determine all four children qualify for the child tax credit.
Step 2. The Leafs check the box in column (4) of line 6c on
Form 1040 for each child.
Step 3. In Step 3 the Leafs find out they must use Publication 972 to figure their child tax credit because they are
excluding $15,000 in income from Puerto Rico. When they
read Publication 972, they find out they must complete the
Child Tax Credit Worksheet that begins on page 4.
Completing the Child Tax Credit Worksheet. Steve and
Gretchen fill out the worksheet (shown on the next page) to
find out how much child tax credit they can claim.
1. Steve and Gretchen enter the number of qualifying
children (4), multiply 4 by $1,000, and enter the result ($4,000) on line 1.
2. They enter their AGI ($97,000) on line 2.
3. They enter $15,000 on line 3 since they excluded
income from Puerto Rico.

other credits listed on line 10 of the Child Tax Credit
Worksheet, so they enter -0- on line 10.
11. They check the “No” box on line 11 because they are
not claiming any of the other credits shown on line
11. They enter -0- on line 11.
12. They subtract the amount on line 11 ($0) from the
amount on line 9 ($3,371) and enter the result
($3,371) on line 12.
13. They check the “Yes” box on line 13 since the
amount on line 8 ($3,900) is more than the amount
on line 12 ($3,371). They enter the amount from line
12 ($3,371) on line 13. Their child tax credit is
$3,371. They enter $3,371 on line 51 of their Form
1040.
Steve and Gretchen read the TIP in the worksheet and find
that they may be able to take the additional child tax credit
because they checked the “Yes” box on line 13.
Steve and Gretchen complete their Form 1040 through
line 64a, and use Form 8812 to see if they can claim the
additional child tax credit.
Completing Form 8812.
1. They enter the amount from line 8 of their Child Tax
Credit Worksheet ($3,900) on line 1.
2. On line 2, they enter the amount of their child tax
credit ($3,371) from line 51 of their Form 1040.
3. Steve and Gretchen subtract the amount on line 2
($3,371) from the amount on line 1 ($3,900) and
enter the result ($529) on line 3.

4. They add $97,000 and $15,000 and enter the result
($112,000) on line 4.

4. Before completing line 4a, they read the instructions
on the back of the form and find they should enter
the amount from line 7 of their Form 1040 ($97,000)
on line 4a.

5. They enter $110,000 on line 5 since they will file a
joint return.

5. Neither Steve nor Gretchen had any nontaxable
combat pay, so they leave line 4b blank.

6. They check the “Yes” box on line 6 since the amount
on line 4 ($112,000) is more than the amount on line
5 ($110,000). They subtract line 5 ($110,000) from
line 4 ($112,000) and enter the result ($2,000) on
line 6.

6. Since the amount on line 4a ($97,000) is more than
$3,000, they check the “Yes” box on line 5, and
subtract $3,000 from the amount on line 4a
($97,000) and enter the result ($94,000) on line 5.

7. They multiply the amount on line 6 ($2,000) by 5%
(.05) and enter the result ($100) on line 7.
8. They check the “Yes” box on line 8 since the amount
on line 1 ($4,000) is more than the amount on line 7
($100). They subtract line 7 ($100) from line 1
($4,000) and enter the result ($3,900) on line 8.
9. They enter the amount from line 46 of their Form
1040 ($3,371) on line 9.
10. Steve and Gretchen did not have any of the credits
on lines 47, 48, 49, or 50 of Form 1040, or any of the

Page 10

7. They multiply the amount on line 5 ($94,000) by 15%
(.15) and enter the result ($14,100) on line 6. Next,
they are asked if they have three or more qualifying
children. Steve and Gretchen check the “Yes” box.
Since line 6 ($14,100) is more than line 3 ($529),
they skip Part II and enter the amount from line 3
($529) on line 13. This $529 is their additional child
tax credit. They also enter this amount on line 65 of
their Form 1040.
Steve and Gretchen will get a child tax credit of $3,371 and
an additional child tax credit of $529 for the year.

Publication 972 (2009)

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Child Tax Credit Worksheet
Before you begin: ⻫

CAUTION

Leafs’ filled-in worksheet

Keep for Your Records

Figure the amount of any credits you are claiming on Form 5695, Part I, Form 8834, Part I,
Form 8910, Form 8936, or Schedule R.

To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2009 and meet
the other requirements listed on page 2.

Part 1

1. Number of qualifying children:

⫻ $1,000. Enter the result.

其

4. Add lines 2 and 3. Enter the total.
5. Enter the amount shown below for your filing status.
● Married filing jointly - $110,000
● Single, head of household, or
qualifying widow(er) - $75,000
● Married filing separately - $55,000

其

97,000

15,000

112,000

110,000

2,000

4,000

100

3,900

6. Is the amount on line 4 more than the amount on line 5?
No. Leave line 6 blank. Enter -0- on line 7.

⻫ Yes. Subtract line 5 from line 4.
If the result is not a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.
7. Multiply the amount on line 6 by 5% (.05). Enter the result.
8. Is the amount on line 1 more than the amount on line 7?

No. STOP
You cannot take the child tax credit on Form 1040, line 51;
Form 1040A, line 33; or Form 1040NR, line 47. You also cannot take
the additional child tax credit on Form 1040, line 65; Form 1040A,
line 42; or Form 1040NR, line 61. Complete the rest of your
Form 1040, 1040A, or Form 1040NR.

⻫ Yes. Subtract line 7 from line 1. Enter the result.
Go to Part 2 on the next page.

Publication 972 (2009)

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Leafs’ filled-in worksheet continued
Child Tax Credit Worksheet—Continued from page 4
Part 2

9.
10.

11.

Keep for Your Records

3,371

+
+
+
+
+
+
+
+
+

Are you claiming any of the following credits?
●
●
●
●

Mortgage interest credit, Form 8396
Adoption credit, Form 8839
Residential energy efficient property credit, Form 5695, Part II
District of Columbia first-time homebuyer credit, Form 8859

⻫ No. Enter the amount from line 10.
Yes. Complete the Line 11 Worksheet on the next page
to figure the amount to enter here.

其

12.

Subtract line 11 from line 9. Enter the result.

13.

Is the amount on line 8 of this worksheet more than the amount on line 12?
No. Enter the amount from line 8.

⻫ Yes. Enter the amount from line 12.
See the TIP below.

其

This is your
child tax credit.

Enter this amount on
Form 1040, line 51;
Form 1040A, line 33;
or Form 1040NR, line
47.

䊴
1040
A
1040
R
1040N

TIP

Page 12

Publication 972 (2009)

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EPS Filename: 26584r07

Form

8812

Size: Width = 44.0 picas, Depth = 46.0 picas
1040

Additional Child Tax Credit

Department of the Treasury
Internal Revenue Service (99)
Name(s) shown on return

..........
. .1040A
........
1040NR

䊴

OMB No. 1545-0074

8812

Attachment
Sequence No. 47

2009

Complete and attach to Form 1040, Form 1040A, or Form 1040NR.

Your social security number

Steve and Gretchen Leaf
All Filers
Part I
1

1040 filers:
1040A filers:
1040NR filers:

其

Enter the amount from line 6 of your Child Tax Credit Worksheet on page 43 of the
Form 1040 instructions.
Enter the amount from line 6 of your Child Tax Credit Worksheet on page 38 of the
Form 1040A instructions.
Enter the amount from line 6 of your Child Tax Credit Worksheet on page 19 of the
Form 1040NR instructions.

If you used Pub. 972, enter the amount from line 8 of the worksheet on page 4 of the publication.
2
3
4a
b
5

Enter the amount from Form 1040, line 51, Form 1040A, line 33, or Form 1040NR, line 47 . . . . . .
Subtract line 2 from line 1. If zero, stop; you cannot take this credit . . . . . . . . . . . . .
97,000
4a
Earned income (see instructions on back) . . . . . . . . . . . .
Nontaxable combat pay (see instructions on
4b
back) . . . . . . . . . . . . .
Is the amount on line 4a more than $3,000?
No. Leave line 5 blank and enter -0- on line 6.
✔
94,000
5
Yes. Subtract $3,000 from the amount on line 4a. Enter the result . . .
Multiply the amount on line 5 by 15% (.15) and enter the result . . . . . . . . . . . . . .
Next. Do you have three or more qualifying children?
No. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part II and enter the smaller of
line 3 or line 6 on line 13.
✔
Yes. If line 6 is equal to or more than line 3, skip Part II and enter the amount from line 3 on line 13.
Otherwise, go to line 7.

Part II

Withheld social security and Medicare taxes from Form(s) W-2, boxes 4 and 6.
If married filing jointly, include your spouse’s amounts with yours. If you
worked for a railroad, see instructions on back . . . . . . . . . .

1040 filers:

1040A filers:
1040NR filers:

Enter the total of the amounts from Form 1040, lines
27 and 57, plus any taxes that you identified using code
“UT” and entered on the dotted line next to line 60.
Enter -0-.

Enter the total of the amounts from Form 1040NR, line
53, plus any taxes that you identified using code "UT"
and entered on the dotted line next to line 57.
Add lines 7 and 8 . . . . . . . . . . . . . . . . . .
Enter the total of the amounts from Form 1040, lines
1040 filers:
64a and 69.

1040A filers:

11
12

3,900

2
3

3,371
529

14,100

Certain Filers Who Have Three or More Qualifying Children

9
10

678-00-4444

Enter the total of the amount from Form 1040A, line
41a, plus any excess social security and tier 1 RRTA
taxes withheld that you entered to the left of line 44
(see instructions on back).
1040NR filers: Enter the amount from Form 1040NR, line 63.
Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . .
Enter the larger of line 6 or line 11 . . . . . . . . . . . .
Next, enter the smaller of line 3 or line 12 on line 13.

Part III
Additional Child Tax Credit
This is your additional child tax credit
13

其
其

.
.

11
12

1040
..........

1040A
1040NR 䊴

..........

For Paperwork Reduction Act Notice, see back of form

Publication 972 (2009)

Cat. No. 10644E

529

Enter this amount on
Form 1040, line 65,
Form 1040A, line 42, or
Form 1040NR, line 61.

Form 8812 (2009)

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with you every step of the way until your problem is
resolved.

• TAS has at least one local taxpayer advocate in
Paperwork Reduction Act Notice. We ask for the information on the worksheets in this publication to carry out
the Internal Revenue laws of the United States. You are
required to give us the information if requested. We need it
to ensure that you are complying with these laws and to
allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form (or worksheet in this publication) that is
subject to the Paperwork Reduction Act unless the form (or
publication) displays a valid OMB control number. Books
or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal
Revenue law. Generally, tax returns and return information
are confidential, as required by section 6103.
The average time and expenses required to complete
these worksheets will vary depending on individual circumstances. For the estimated averages, see the instructions
for your income tax return.
If you have suggestions for making these worksheets
simpler, we would be happy to hear from you. See Comments and suggestions, earlier.

How To Get Tax Help
You can get help with unresolved tax issues, order free
publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method
that is best for you, you will have quick and easy access to
tax help.
Contacting your Taxpayer Advocate. The Taxpayer
Advocate Service (TAS) is an independent organization
within the IRS whose employees assist taxpayers who are
experiencing economic harm, who are seeking help in
resolving tax problems that have not been resolved
through normal channels, or who believe that an IRS
system or procedure is not working as it should. Here are
seven things every taxpayer should know about TAS:

• TAS is your voice at the IRS.
• Our service is free, confidential, and tailored to meet
your needs.

• You may be eligible for TAS help if you have tried to
resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an
IRS procedure just isn’t working as it should.

• TAS helps taxpayers whose problems are causing
financial difficulty or significant cost, including the
cost of professional representation. This includes
businesses as well as individuals.

• TAS employees know the IRS and how to navigate

it. We will listen to your problem, help you understand what needs to be done to resolve it, and stay

Page 14

every state, the District of Columbia, and Puerto
Rico. You can call your local advocate, whose number is in your phone book, in Pub. 1546, Taxpayer
Advocate Service —Your Voice at the IRS, and on
our website at www.irs.gov/advocate. You can also
call our toll-free line at 1-877-777-4778 or TTY/TDD
1-800-829-4059.

• You can learn about your rights and responsibilities
as a taxpayer by visiting our online tax toolkit at
www.taxtoolkit.irs.gov.

Low Income Taxpayer Clinics (LITCs). The Low Income Taxpayer Clinic program serves individuals who
have a problem with the IRS and whose income is below a
certain level. LITCs are independent from the IRS. Most
LITCs can provide representation before the IRS or in
court on audits, tax collection disputes, and other issues
for free or a small fee. If an individual’s native language is
not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. For more
information, see Publication 4134, Low Income Taxpayer
Clinic List. This publication is available at www.irs.gov, by
calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office.
Free tax services. To find out what services are available, get Publication 910, IRS Guide to Free Tax Services.
It contains lists of free tax information sources, including
publications, services, and free tax education and assistance programs. It also has an index of over 100 TeleTax
topics (recorded tax information) you can listen to on your
telephone.
Accessible versions of IRS published products are
available on request in a variety of alternative formats for
people with disabilities.
Free help with your return. Free help in preparing your
return is available nationwide from IRS-trained volunteers.
The Volunteer Income Tax Assistance (VITA) program is
designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist
taxpayers age 60 and older with their tax returns. Many
VITA sites offer free electronic filing and all volunteers will
let you know about credits and deductions you may be
entitled to claim. To find the nearest VITA or TCE site, call
1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide
counseling program. To find the nearest AARP Tax-Aide
site, call 1-888-227-7669 or visit AARP’s website at
www.aarp.org/money/taxaide.
For more information on these programs, go to
www.irs.gov and enter keyword “VITA” in the upper
right-hand corner.
Publication 972 (2009)

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Internet. You can access the IRS website at
www.irs.gov 24 hours a day, 7 days a week to:

look in the phone book under United States Government, Internal Revenue Service.

• TTY/TDD equipment. If you have access to TTY/
• E-file your return. Find out about commercial tax

preparation and e-file services available free to eligible taxpayers.

• Check the status of your 2009 refund. Go to

www.irs.gov and click on Where’s My Refund. Wait
at least 72 hours after the IRS acknowledges receipt
of your e-filed return, or 3 to 4 weeks after mailing a
paper return. If you filed Form 8379 with your return,
wait 14 weeks (11 weeks if you filed electronically).
Have your 2009 tax return available so you can
provide your social security number, your filing status, and the exact whole dollar amount of your refund.

•
•
•
•
•

Download forms, instructions, and publications.
Order IRS products online.
Research your tax questions online.
Search publications online by topic or keyword.
Use the online Internal Revenue Code, Regulations,
or other official guidance.

• View Internal Revenue Bulletins (IRBs) published in
the last few years.

• Figure your withholding allowances using the with-

holding calculator online at www.irs.gov/individuals.

• Determine if Form 6251 must be filed by using our
Alternative Minimum Tax (AMT) Assistant.

• Sign up to receive local and national tax news by
email.

• Get information on starting and operating a small
business.

Phone. Many services are available by phone.

• Ordering forms, instructions, and publications. Call

1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and
prior-year forms and instructions. You should receive
your order within 10 days.

• Asking tax questions. Call the IRS with your tax
questions at 1-800-829-1040.

• Solving problems. You can get face-to-face help

solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain
IRS letters, request adjustments to your account, or
help you set up a payment plan. Call your local
Taxpayer Assistance Center for an appointment. To
find the number, go to www.irs.gov/localcontacts or

Publication 972 (2009)

TDD equipment, call 1-800-829-4059 to ask tax
questions or to order forms and publications.

• TeleTax topics. Call 1-800-829-4477 to listen to

pre-recorded messages covering various tax topics.

• Refund information. To check the status of your

2009 refund, call 1-800-829-1954 during business
hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least
72 hours after the IRS acknowledges receipt of your
e-filed return, or 3 to 4 weeks after mailing a paper
return. If you filed Form 8379 with your return, wait
14 weeks (11 weeks if you filed electronically). Have
your 2009 tax return available so you can provide
your social security number, your filing status, and
the exact whole dollar amount of your refund. Refunds are sent out weekly on Fridays. If you check
the status of your refund and are not given the date
it will be issued, please wait until the next week
before checking back.

• Other refund information. To check the status of a
prior year refund or amended return refund, call
1-800-829-1954.

Evaluating the quality of our telephone services. To
ensure IRS representatives give accurate, courteous, and
professional answers, we use several methods to evaluate
the quality of our telephone services. One method is for a
second IRS representative to listen in on or record random
telephone calls. Another is to ask some callers to complete
a short survey at the end of the call.
Walk-in. Many products and services are available on a walk-in basis.

• Products. You can walk in to many post offices,

libraries, and IRS offices to pick up certain forms,
instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county
government offices, credit unions, and office supply
stores have a collection of products available to print
from a CD or photocopy from reproducible proofs.
Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue
Bulletins, and Cumulative Bulletins available for research purposes.

• Services. You can walk in to your local Taxpayer

Assistance Center every business day for personal,
face-to-face tax help. An employee can explain IRS
letters, request adjustments to your tax account, or
help you set up a payment plan. If you need to
resolve a tax problem, have questions about how the
tax law applies to your individual tax return, or you
are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center
where you can spread out your records and talk with
Page 15

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an IRS representative face-to-face. No appointment
is necessary —just walk in. If you prefer, you can call
your local Center and leave a message requesting
an appointment to resolve a tax account issue. A
representative will call you back within 2 business
days to schedule an in-person appointment at your
convenience. If you have an ongoing, complex tax
account problem or a special need, such as a disability, an appointment can be requested. All other
issues will be handled without an appointment. To
find the number of your local office, go to
www.irs.gov/localcontacts or look in the phone book
under United States Government, Internal Revenue
Service.
Mail. You can send your order for forms, instructions, and publications to the address below. You
should receive a response within 10 days after
your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613

•
•
•
•
•
•
•
•
•

Prior-year forms, instructions, and publications.
Tax Map: an electronic research tool and finding aid.
Tax law frequently asked questions.
Tax Topics from the IRS telephone response system.
Internal Revenue Code—Title 26 of the U.S. Code.
Fill-in, print, and save features for most tax forms.
Internal Revenue Bulletins.
Toll-free and email technical support.
Two releases during the year.
– The first release will ship the beginning of January
2010.
– The final release will ship the beginning of March
2010.

Purchase the DVD from National Technical Information
Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD
for $30 (plus a $6 handling fee).

DVD for tax products. You can order Publication
1796, IRS Tax Products DVD, and obtain:

• Current-year forms, instructions, and publications.

Page 16

Publication 972 (2009)

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Index

To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

Additional Child Tax Credit:
How to claim the additional child
tax credit . . . . . . . . . . . . . . . . . . . . . . 3
Assistance (See Tax help)

Earned Income . . . . . . . . . . . . . . . . . . . . 3

Qualifying Child:
Adopted child . . . . . . . . . . . . . . . . . . . . 2
Exceptions to time lived with
you . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Qualifying child of more than one
person . . . . . . . . . . . . . . . . . . . . . . . . . 2

Child Tax Credit:
Qualifying child . . . . . . . . . . . . . . . . . . 2
Claiming the Credit . . . . . . . . . . . . . . . 3
Comments on publication . . . . . . . . 2

D
Detailed Example:
Completing Form 8812 . . . . . . . . . 10
Completing the Child Tax Credit
Worksheet . . . . . . . . . . . . . . . . . . . . 10

F
Free tax services . . . . . . . . . . . . . . . . 14

Help (See Tax help)

L
Limits on the Credit:
AGI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Modified AGI . . . . . . . . . . . . . . . . . . . . . 3

M
More information (See Tax help)

S
Suggestions for publication . . . . . 2

T
Tax help . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Taxpayer Advocate . . . . . . . . . . . . . . 14
TTY/TDD information . . . . . . . . . . . . 14

■

P
Publications (See Tax help)

Publication 972 (2009)

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Tax Publications for Individual Taxpayers
General Guides
1 Your Rights as a Taxpayer
17 Your Federal Income Tax For
Individuals
334 Tax Guide for Small Business (For
Individuals Who Use Schedule C or
C-EZ)
509 Tax Calendars for 2010
910 IRS Guide to Free Tax Services

Specialized Publications
3 Armed Forces’ Tax Guide
54 Tax Guide for U.S. Citizens and
Resident Aliens Abroad
225 Farmer’s Tax Guide
463 Travel, Entertainment, Gift, and Car
Expenses
501 Exemptions, Standard Deduction, and
Filing Information
502 Medical and Dental Expenses (Including
the Health Coverage Tax Credit)
503 Child and Dependent Care Expenses
504 Divorced or Separated Individuals
505 Tax Withholding and Estimated Tax
514 Foreign Tax Credit for Individuals
516 U.S. Government Civilian Employees
Stationed Abroad
517 Social Security and Other Information
for Members of the Clergy and
Religious Workers
519 U.S. Tax Guide for Aliens
521 Moving Expenses
523 Selling Your Home
524 Credit for the Elderly or the Disabled
525 Taxable and Nontaxable Income
526 Charitable Contributions
527 Residential Rental Property (Including
Rental of Vacation Homes)
529 Miscellaneous Deductions
530 Tax Information for Homeowners
531 Reporting Tip Income

Commonly Used Tax Forms

See How To Get Tax Help for a variety of ways to get publications, including
by computer, phone, and mail.

535 Business Expenses
536 Net Operating Losses (NOLs) for
Individuals, Estates, and Trusts
537 Installment Sales
541 Partnerships
544 Sales and Other Dispositions of Assets
547 Casualties, Disasters, and Thefts
550 Investment Income and Expenses
(Including Capital Gains and Losses)
551 Basis of Assets
552 Recordkeeping for Individuals
554 Tax Guide for Seniors
555 Community Property
556 Examination of Returns, Appeal Rights,
and Claims for Refund
559 Survivors, Executors, and
Administrators
561 Determining the Value of Donated
Property
564 Mutual Fund Distributions
570 Tax Guide for Individuals With Income
From U.S. Possessions
571 Tax-Sheltered Annuity Plans (403(b)
Plans) For Employees of Public
Schools and Certain Tax-Exempt
Organizations
575 Pension and Annuity Income
584 Casualty, Disaster, and Theft Loss
Workbook (Personal-Use Property)
587 Business Use of Your Home (Including
Use by Daycare Providers)
590 Individual Retirement Arrangements
(IRAs)
593 Tax Highlights for U.S. Citizens and
Residents Going Abroad
594 The IRS Collection Process
596 Earned Income Credit (EIC)
721 Tax Guide to U.S. Civil Service
Retirement Benefits
901 U.S. Tax Treaties
907 Tax Highlights for Persons with
Disabilities

1040-ES
1040X
2106
2106-EZ

U.S. Individual Income Tax Return
Itemized Deductions
A
B
Interest and Ordinary Dividends
Profit or Loss From Business
C
C-EZ Net Profit From Business
Capital Gains and Losses
D
D-1
Continuation Sheet for Schedule D
Supplemental Income and Loss
E
Earned Income Credit
EIC
Profit or Loss From Farming
F
H
Household Employment Taxes
J
Income Averaging for Farmers and Fishermen
L
Standard Deduction for Certain Filers
M
Making Work Pay and Government Retiree Credits
Credit for the Elderly or the Disabled
R
Self-Employment Tax
SE
U.S. Individual Income Tax Return
Income Tax Return for Single and
Joint Filers With No Dependents
Estimated Tax for Individuals
Amended U.S. Individual Income Tax Return
Employee Business Expenses
Unreimbursed Employee Business
Expenses

Page 18

Spanish Language Publications
1SP Derechos del Contribuyente
17SP El Impuesto Federal sobre los Ingresos
Para Personas Fisicas
547SP Hechos Fortuitos Desastres y Robos
594SP El Proceso de Cobro del IRS
596SP Crédito por Ingreso del Trabajo
850 English-Spanish Glossary of Words
and Phrases Used in Publications
Issued by the Internal Revenue
Service
1544SP Informe de Pagos en Efectivo en
Exceso de $10,000 (Recibidos en
una Ocupación o Negocio)

See How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.

Form Number and Title
1040
Sch
Sch
Sch
Sch
Sch
Sch
Sch
Sch
Sch
Sch
Sch
Sch
Sch
Sch
Sch
1040A
1040EZ

908 Bankruptcy Tax Guide
915 Social Security and Equivalent
Railroad Retirement Benefits
919 How Do I Adjust My Tax Withholding?
925 Passive Activity and At-Risk Rules
926 Household Employer’s Tax Guide For
Wages Paid in 2010
929 Tax Rules for Children and
Dependents
936 Home Mortgage Interest Deduction
946 How To Depreciate Property
947 Practice Before the IRS and
Power of Attorney
950 Introduction to Estate and Gift Taxes
967 The IRS Will Figure Your Tax
969 Health Savings Accounts and Other
Tax-Favored Health Plans
970 Tax Benefits for Education
971 Innocent Spouse Relief
972 Child Tax Credit
1542 Per Diem Rates (For Travel Within the
Continental United States)
1544 Reporting Cash Payments of Over
$10,000 (Received in a Trade or
Business)
1546 Taxpayer Advocate Service – Your
Voice at the IRS

Form Number and Title
2210
2441
2848
3903
4562
4868
4952
5329
6251
8283
8582
8606
8812
8822
8829
8863
9465

Underpayment of Estimated Tax by
Individuals, Estates, and Trusts
Child and Dependent Care Expenses
Power of Attorney and Declaration of
Representative
Moving Expenses
Depreciation and Amortization
Application for Automatic Extension of Time
To File U.S. Individual Income Tax Return
Investment Interest Expense Deduction
Additional Taxes on Qualified Plans (Including
IRAs) and Other Tax-Favored Accounts
Alternative Minimum Tax—Individuals
Noncash Charitable Contributions
Passive Activity Loss Limitations
Nondeductible IRAs
Additional Child Tax Credit
Change of Address
Expenses for Business Use of Your Home
Education Credits (American Opportunity,
Hope, and Lifetime Learning Credits)
Installment Agreement Request

Publication 972 (2009)

File Type	application/pdf
File Title	2009 Publication 972
Subject	Child Tax Credit
Author	W:CAR:MP:FP
File Modified	2009-12-22
File Created	2009-12-17