Page 4

certificate, or hospital records. The document must show the child was born alive. If your child does not have the required SSN, you can- not use the child to claim the CTC (or ACTC) on either your original or amended 2020 tax return. If your child is a qualifying child for the CTC, but does not have the required SSN, see Credit for Other Dependents (ODC) next. Credit for Other Dependents (ODC) This credit is for individuals with a dependent who meets additional conditions (described later). This credit is in ad- dition to the credit for child and dependent care expenses (on Schedule 3 (Form 1040), line 2, and the earned in- come credit (on Form 1040 or 1040-SR, line 27)). The maximum amount you can claim for the credit is $500 for each dependent who qualifies for the ODC. But, see Limits on the CTC and ODC, later. For more information about claiming the ODC, see Claiming the CTC and ODC, later. Qualifying Person for the ODC A person qualifies you for the ODC if the person meets all of the following conditions. 1. The person is claimed as a dependent on your return. See Pub. 501 for more information about claiming someone as a dependent. 2. The person cannot be used by you to claim the CTC or ACTC. See Child Tax Credit (CTC), earlier. 3. The person was a U.S. citizen, U.S. national, or U.S. resident alien. For more information, see Pub. 519. If the person is your adopted child, see Adopted child, earlier. Example. Your 10-year-old nephew lives in Mexico and qualifies as your dependent. He is not a U.S. citizen, U.S. national, or U.S. resident alien. You cannot use him to claim ODC. You cannot use the same child to claim both the CTC (or ACTC) and ODC. Timely Issued TIN In addition to being a qualifying person for the ODC (de- fined earlier), the person must have an SSN, ITIN, or ATIN issued to the dependent on or before the due date of your 2020 return (including extensions). If the person has not been issued an SSN, ITIN, or ATIN by that date, you can- not use the person to claim the ODC. For more informa- tion, see Taxpayer Identification Number Requirements, earlier. TIP CAUTION ! Limits on the CTC and ODC The maximum credit amount of your CTC or ODC may be reduced if either (1) or (2) applies. 1. The amount on line 18 of your Form 1040, 1040-SR, or Form 1040-NR, is less than the total of both credits. If this amount is zero, you cannot take either credit be- cause there is no tax to reduce. But you may be able to take the ACTC if you are claiming the CTC (you cannot take the ACTC if you are only claiming the ODC). See Additional Child Tax Credit (ACTC), later. 2. Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. a. Married filing jointly—$400,000. b. All other filing statuses—$200,000. Modified AGI. For purposes of the CTC and ODC, 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 or 1040-SR, line 11, 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 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 line 11 of your Form 1040, 1040-SR, or 1040-NR. Claiming the CTC and ODC To claim the CTC or ODC, be sure you meet the following requirements. • You must file Form 1040, 1040-SR, or 1040-NR and include the name and TIN of each dependent for whom you are claiming the CTC or ODC. • You must file Form 8862 if applicable. See Improper Claims, earlier. • You must enter a timely issued TIN on your tax return for you and your spouse (if filing jointly). See Taxpayer Identification Number Requirements, earlier. • For each qualifying child under 17 for whom you are claiming the CTC, you must enter the required SSN for the child in column (2) of the Dependents section of your tax return and check the Child tax credit box in column (4). See Child Tax Credit (CTC), earlier. • For each dependent for whom you are claiming the ODC, you must enter the timely issued TIN for the Page 4 Publication 972 (2020)