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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 2013 Returns Get forms and other Information faster and easier by Internet at IRS.gov Future Developments For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to www.irs.gov/pub972. Reminder Photographs of missing children. The Internal Reve- nue 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 publi- cation on pages that would otherwise be blank. You can help bring these children home by looking at the photo- graphs 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 48; and 2. To figure the amount of earned income you enter on line 4a of Schedule 8812 (Form 1040A or 1040), Child Tax Credit. This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, or 1040NR, or Schedule 8812. Even if you were not sent here by the instructions to one of the forms or the sched- ule, you can still choose to use this publication to figure your credit. However, most individuals can use a simpler worksheet in their tax form instructions. If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions. Complete the Child Tax Credit Worksheet, later in this publication. If you were sent here from your Schedule 8812 in structions. Complete the 1040 and 1040NR Filers — Earned Income Worksheet, later in this publication. 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 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 publi- cation to figure your child tax credit. 1. Are you excluding income from Puerto Rico or filing any of the following forms? Dec 17, 2013