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1040 Tax Form

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1040 Tax Form

1040 tax form Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. 1040 tax form Form 2106, Hours of service limits. 1040 tax form 50% limit on meals, 50% limit on meals. 1040 tax form A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. 1040 tax form Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. 1040 tax form Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. 1040 tax form Expenses, 3 - Advertising expenses. 1040 tax form Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. 1040 tax form Airline clubs, Club dues and membership fees. 1040 tax form Allocating costs, Separating costs. 1040 tax form , Separating costs. 1040 tax form , Allocating between business and nonbusiness. 1040 tax form , Allocating total cost. 1040 tax form Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. 1040 tax form Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. 1040 tax form B Basis of car, Basis. 1040 tax form (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. 1040 tax form Box seats at entertainment events, Skyboxes and other private luxury boxes. 1040 tax form Business travel, Trip Primarily for Business Outside U. 1040 tax form S. 1040 tax form , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. 1040 tax form More-than-50%-use test. 1040 tax form , More-than-50%-use test. 1040 tax form Qualified business use, Qualified business use. 1040 tax form C Canceled checks As evidence of business expenses, Canceled check. 1040 tax form Car expenses, Car Expenses, Reporting inclusion amounts. 1040 tax form Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. 1040 tax form Business and personal use, Business and personal use. 1040 tax form Combining expenses, Car expenses. 1040 tax form Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). 1040 tax form Form 2106, Car expenses. 1040 tax form Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. 1040 tax form Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. 1040 tax form Traffic tickets, Fines and collateral. 1040 tax form Car pools, Car pools. 1040 tax form Car rentals, Reporting inclusion amounts. 1040 tax form Form 2106, Car rentals. 1040 tax form Car, defined, Car defined. 1040 tax form Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. 1040 tax form Casualty and theft losses Cars, Casualty and theft losses. 1040 tax form Depreciation, Casualty or theft. 1040 tax form Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. 1040 tax form Sports events to benefit, 5 - Charitable sports event. 1040 tax form Club dues, Club dues and membership fees. 1040 tax form Commuting expenses, Commuting expenses. 1040 tax form Conventions, Conventions, Meetings at conventions. 1040 tax form Country clubs, Club dues and membership fees. 1040 tax form Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. 1040 tax form Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. 1040 tax form (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. 1040 tax form Basis, Basis. 1040 tax form Sales taxes, Sales taxes. 1040 tax form Unrecovered basis, How to treat unrecovered basis. 1040 tax form Casualty or theft, effect, Casualty or theft. 1040 tax form Deduction, Depreciation and section 179 deductions. 1040 tax form , Depreciation deduction for the year of disposition. 1040 tax form Excess depreciation, Excess depreciation. 1040 tax form Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). 1040 tax form Trade-in, effect, Car trade-in. 1040 tax form , Trade-in. 1040 tax form Trucks and vans, Trucks and vans. 1040 tax form Depreciation of Car Section 179 deduction, Section 179 deduction. 1040 tax form Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. 1040 tax form E Employer-provided vehicles, Employer-provided vehicle. 1040 tax form Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. 1040 tax form , Gift or entertainment. 1040 tax form 50% limit, Directly before or after business discussion. 1040 tax form Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. 1040 tax form Summary (Table 2-1), Exception for events that benefit charitable organizations. 1040 tax form Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. 1040 tax form Form 2106, Meal and entertainment expenses. 1040 tax form Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. 1040 tax form Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. 1040 tax form , Lavish or extravagant expenses. 1040 tax form F Fair market value of car, Fair market value. 1040 tax form Farmers Form 1040, Schedule F, Self-employed. 1040 tax form Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. 1040 tax form Federal rate for per diem, Standard Meal Allowance, The federal rate. 1040 tax form Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. 1040 tax form Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). 1040 tax form Form 1040, Schedule C, Self-employed. 1040 tax form Form 1040, Schedule F, Self-employed. 1040 tax form Form 2106, How to choose. 1040 tax form , Employees. 1040 tax form , Full value included in your income. 1040 tax form , Reporting your expenses under a nonaccountable plan. 1040 tax form , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. 1040 tax form Form 4562, Self-employed. 1040 tax form Form 4797, Excess depreciation. 1040 tax form Form W-2 Employer-provided vehicles, Value reported on Form W-2. 1040 tax form Reimbursement of personal expenses, Reimbursement for personal expenses. 1040 tax form Statutory employees, Statutory employees. 1040 tax form Free tax services, Free help with your tax return. 1040 tax form G Gifts, Gift or entertainment. 1040 tax form , Gifts $25 limit, $25 limit. 1040 tax form Combining for recordkeeping purposes, Gift expenses. 1040 tax form Reporting requirements, Gifts. 1040 tax form Golf clubs, Club dues and membership fees. 1040 tax form H Hauling tools, Hauling tools or instruments. 1040 tax form Help (see Tax help) High-low method Introduction, High-low method. 1040 tax form Transition rules, High-low method. 1040 tax form High-low rate method, High-low rate. 1040 tax form Home office, Office in the home. 1040 tax form Hotel clubs, Club dues and membership fees. 1040 tax form I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. 1040 tax form Gifts, Incidental costs. 1040 tax form No meals, incidentals only, Incidental-expenses-only method. 1040 tax form Income-producing property, Income-producing property. 1040 tax form Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. 1040 tax form indefinite assignment. 1040 tax form Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. 1040 tax form Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. 1040 tax form , Lavish or extravagant expenses. 1040 tax form Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. 1040 tax form Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. 1040 tax form Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). 1040 tax form 2011 chart (Table 4-1), Table 4-1. 1040 tax form 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 1040 tax form ) Main place of business or work, Main place of business or work. 1040 tax form Married taxpayers Performing artists, Special rules for married persons. 1040 tax form Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. 1040 tax form Major cities with higher allowances, Amount of standard meal allowance. 1040 tax form Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. 1040 tax form , The standard meal allowance. 1040 tax form Meals, entertainment-related, A meal as a form of entertainment. 1040 tax form Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). 1040 tax form 2011 chart (Table 4-1), Table 4-1. 1040 tax form 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 1040 tax form ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. 1040 tax form Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. 1040 tax form Part of trip outside U. 1040 tax form S. 1040 tax form , Part of Trip Outside the United States P Parking fees, Parking fees. 1040 tax form , Parking fees and tolls. 1040 tax form Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. 1040 tax form Defined, Reimbursement, allowance, or advance. 1040 tax form Federal rate for, The federal rate. 1040 tax form Per diem rates High-cost localities, High-low method. 1040 tax form High-low method, High-low method. 1040 tax form Regular federal method, Regular federal per diem rate method. 1040 tax form Standard rate for unlisted localities, High-low method. 1040 tax form , Regular federal per diem rate method. 1040 tax form Transition rules, High-low method. 1040 tax form , Federal per diem rate method. 1040 tax form Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. 1040 tax form , Taxes paid on your car. 1040 tax form Personal trips, Trip Primarily for Personal Reasons Outside U. 1040 tax form S. 1040 tax form , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. 1040 tax form Probationary work period, Probationary work period. 1040 tax form Proving business purpose, Proving business purpose. 1040 tax form Public transportation Outside of U. 1040 tax form S. 1040 tax form travel, Public transportation. 1040 tax form Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. 1040 tax form Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. 1040 tax form How to prove expenses (Table 5-1), Table 5-1. 1040 tax form How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. 1040 tax form Sampling to prove expenses, Sampling. 1040 tax form Separating and combining expenses, Separating and Combining Expenses, If your return is examined. 1040 tax form Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. 1040 tax form Transition rules, Federal per diem rate method. 1040 tax form Reimbursements, Less than full value included in your income. 1040 tax form , Contractor does not adequately account. 1040 tax form Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. 1040 tax form Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. 1040 tax form Personal expenses, Reimbursement for personal expenses. 1040 tax form Recordkeeping, Reimbursed for expenses. 1040 tax form Reporting (Table 6-1), Table 6-1. 1040 tax form Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. 1040 tax form Reimbursements, Reimbursements, Contractor does not adequately account. 1040 tax form Reservists Transportation expenses, Armed Forces reservists. 1040 tax form Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. 1040 tax form S Section 179 deduction Amended return, How to choose. 1040 tax form Deduction, Section 179 Deduction Limits, Limits. 1040 tax form Self-employed persons, 2 - Self-employed. 1040 tax form Reporting requirements, Self-employed. 1040 tax form Skyboxes, Skyboxes and other private luxury boxes. 1040 tax form Spouse, expenses for, Travel expenses for another individual. 1040 tax form , Expenses for spouses. 1040 tax form Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. 1040 tax form , The standard meal allowance. 1040 tax form Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. 1040 tax form Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. 1040 tax form Form 2106, Standard mileage rate. 1040 tax form Statutory employees, Statutory employees. 1040 tax form T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. 1040 tax form Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. 1040 tax form When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. 1040 tax form 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 1040 tax form ) Proving expenses (Table 5-1), Table 5-1. 1040 tax form How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. 1040 tax form Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. 1040 tax form , Illustration of transportation expenses. 1040 tax form Travel expenses, determination of deductibility (Table 1-1), Table 1-1. 1040 tax form Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. 1040 tax form Tickets, Entertainment tickets. 1040 tax form , Gift or entertainment. 1040 tax form Season or series tickets, Season or series tickets. 1040 tax form Traffic violations, Fines and collateral. 1040 tax form Tools Hauling tools, Hauling tools or instruments. 1040 tax form Trade association meetings, Trade association meetings. 1040 tax form Trade-in of car, Car trade-in. 1040 tax form , Trade-in. 1040 tax form Traffic tickets, Fines and collateral. 1040 tax form Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. 1040 tax form High-low method, High-low method. 1040 tax form Regular federal method, Federal per diem rate method. 1040 tax form Transportation expenses, Transportation, Depreciation deduction for the year of disposition. 1040 tax form Car expenses, Car Expenses, Reporting inclusion amounts. 1040 tax form Deductible (Figure B), Gift or entertainment. 1040 tax form , Illustration of transportation expenses. 1040 tax form five or more cars, Five or more cars. 1040 tax form Form 2106, Transportation expenses. 1040 tax form Transportation workers, Special rate for transportation workers. 1040 tax form , Individuals subject to hours of service limits. 1040 tax form Travel advance, Reimbursement, allowance, or advance. 1040 tax form , Travel advance. 1040 tax form (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. 1040 tax form Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. 1040 tax form Travel Expenses You Can Deduct Defined, Travel expenses defined. 1040 tax form Going home on days off, Going home on days off. 1040 tax form In U. 1040 tax form S. 1040 tax form , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. 1040 tax form S. 1040 tax form , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. 1040 tax form Transportation workers, Individuals subject to hours of service limits. 1040 tax form Transportation workers' expenses, Special rate for transportation workers. 1040 tax form Two places of work, Two places of work. 1040 tax form U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. 1040 tax form Unrecovered basis of car, How to treat unrecovered basis. 1040 tax form V Volunteers, Volunteers. 1040 tax form W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications
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The 1040 Tax Form

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