loading…
loading…
loading…
dependent in column (2) of the Dependents section of your tax return and check the Credit for other depend- ents box in column (4). See Credit for Other Depend- ents (ODC), earlier. Do not check both the Child tax credit box and the Credit for other dependents box for the same per- son. Earned Income You will need to figure your earned income using the Earned Income Worksheet later in this publication, if you are completing the Line 14 Worksheet, later, or you were sent to Pub. 972 from your Schedule 8812 instructions. Additional Child Tax Credit (ACTC) This credit is for certain individuals who get less than the full amount of the CTC. The ACTC may give you a refund even if you do not owe any tax. The ODC cannot be used to figure the ACTC. Only your CTC can be used to figure the ACTC. If you are claiming the ODC but not the CTC, you cannot claim the ACTC. Election to use your prior year earned income. You may be able to use your 2019 earned income to figure your ACTC if your 2019 earned income is more than your 2020 earned income. See the Instructions for Form 8812 for more information. Foreign earned income. If you file Form 2555 (relating to foreign earned income), you cannot claim the ACTC. How to claim the additional child tax credit. To claim the ACTC, follow the steps below. 1. Be sure you figured the amount, if any, of your CTC and ODC using the appropriate Child Tax Credit and Credit for Other Dependents Worksheet. 2. If you answered “Yes” on line 11 or line 12 of the Child Tax Credit and Credit for Other Dependents Work- sheet in your Instructions for Forms 1040 and CAUTION ! CAUTION ! 1040-SR or Instructions for Form 1040-NR (or on line 16 of the Child Tax Credit and Credit for Other Dependents Worksheet in this publication) and line 1 of that worksheet is more than zero, use Schedule 8812 to see if you can take the ACTC. 3. If you have an ACTC on line 15 of Schedule 8812, carry it to line 28 of your Form 1040, 1040-SR, or 1040-NR. 4. For each qualifying child under 17 for whom you are claiming the ACTC, be sure to 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). If the amount on line 1 of your Child Tax Credit and Credit for Other Dependents Worksheet is zero, your ACTC is also zero. You don't need to complete Schedule 8812. Paperwork Reduction Act Notice We ask for the information on the worksheets in this publi- cation to carry out the Internal Revenue laws of the United States. You are required to give us the information if re- quested. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information reques- ted on a form (or worksheet in this publication) that is sub- ject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Books or records relating to a form, its instructions, or this publi- cation must be retained as long as their contents may be- come material in the administration of any Internal Reve- nue law. Generally, tax returns and return information are confidential, as required by section 6103. The average time and expenses required to complete these worksheets will vary depending on individual cir- cumstances. For the estimated averages, see the instruc- tions for your income tax return. If you have suggestions for making these worksheets simpler, we would be happy to hear from you. See Com- ments and suggestions, earlier. TIP Publication 972 (2020) Page 5