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medical care, military service, or detention in a juvenile fa- cility, 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 the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 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 line 6c in either the Form 1040 or Form 1040A instruc- tions. Limits on the Credit You must reduce your child tax credit if either (1) or (2) ap- plies. 1. The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, 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 Ad­ ditional Child Tax Credit, later. 2. Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 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 ex- clusion 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, For- eign 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 In- come for Bona Fide Residents of American Samoa. 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 37. Claiming the Credit 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. Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet, later, or Schedule 8812. Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet, later, to figure your earned income. Form 1040A filers, use the 1040A Filers —­ Earned Income Worksheet, later. For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. 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 Parts II through IV of Schedule 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 Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Publication 972 (2013) Page 3