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Form 1040—Line 51 Line 51—Child Tax Credit Three Steps To Take the Child Tax Credit! Step 1. Make sure you have a qualifying child for the child tax credit. Follow Steps 1 through 3 in the instructions for line 6c on page 17. Step 2. Make sure you checked the box on Form 1040, line 6c, column (4), for each qualifying child. Step 3. Answer the questions on this page to see if you can use the worksheet on pages 43 and 44 to figure your credit or if you must use Pub. 972. Who Must Use Question Pub. 972 Pub. 972 1. Are you claiming any of the following credits? • Mortgage interest credit, Form 8396. • Adoption credit, Form 8839. • District of Columbia first-time homebuyer credit, Form 8859. • Residential energy efficient property credit, Form 5695, Part II. Yes. No. Continue STOP  You must use Pub. 972 to figure your child tax credit. You will also need the form(s) listed above for any credit(s) you are claiming. 2. Are you excluding income from Puerto Rico or are you filing any of the following forms? • Form 2555 or 2555-EZ (relating to foreign earned income). • Form 4563 (exclusion of income for residents of American Samoa). Yes. No. Use the worksheet on STOP pages 43 and 44 to figure You must use Pub. your credit. 972 to figure your credit. Need more information or forms? See page 96. - 42 -