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Form 1040—Line 51 Child Tax Credit Worksheet—Line 51 Yes. Subtract line 3 from line 2. ●To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2009, and meet all the conditions in Steps 1 through 3 on page 17. ●Do not use this worksheet if you answered “Yes” to question 1 or 2 on page 42. Instead, use Pub. 972. 1. 4. 5. 1  Number of qualifying children: $1,000. Enter the result. Is the amount on line 2 more than the amount on line 3? 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. No. Leave line 4 blank. Enter -0- on line 5, and go to line 6. Multiply the amount on line 4 by 5% (.05). Enter the result. 4 2. 2 Enter the amount from Form 1040, line 38. 3. Enter the amount shown below for your filing status. 3 Keep for Your Records CAUTION ●Married filing jointly — $110,000 ●Single, head of household, or qualifying widow(er) — $75,000 ●Married filing separately — $55,000  No. STOP 6. Is the amount on line 1 more than the amount on line 5? You cannot take the child tax credit on Form 1040, line 51. You also cannot take the additional child tax credit on Form 1040, line 65. Complete the rest of your Form 1040. Go to Part 2 on the next page. Yes. Subtract line 5 from line 1. Enter the result. 5 Part 1 6 - 43 - Need more information or forms? See page 96.