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Line 14 Worksheet Complete the Earned Income Worksheet, later in this publication. 6. 8. 7 If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use the Additional Medicare Tax and RRTA Tax Worksheet to figure the amount to enter; otherwise enter the total of the following amounts from Form(s) W-2. Enter the total of any— • Amounts from Schedule 1, line 14, and Schedule 2, line 5; and • Any taxes that you identified using code “UT” and entered on Schedule 2, line 8. 8 9. Add lines 7 and 8. Enter the total. 9 • Social security tax withheld from box 4, and • Medicare tax withheld from box 6. Use this worksheet only if you answered “Yes” on line 14 of the Child Tax Credit and Credit for Other Dependents Worksheet earlier and are not filing Form 2555. Before you begin: 3. 3 Enter your earned income from line 7 of the Earned Income Worksheet. No. Leave line 4 blank, enter -0- on line 5, and go to line 6. 4. Is the amount on line 3 more than $2,500? Yes. Subtract $2,500 from the amount on line 3. Enter the result. 5. Multiply the amount on line 4 by 15% (0.15) and enter the result. On line 2 of this worksheet, is the amount $4,200 or more? No. 4 5 If married filing jointly, include your spouse’s amounts with yours when completing lines 7 and 8. Yes. If line 5 above is equal to or more than line 1 above, leave lines 7 through 10 blank, enter -0- on line 11, and go to line 12. Otherwise, go to line 7. 7. CAUTION • If line 2 or line 5 above is zero, enter the amount from line 1 above on line 14 of this worksheet. Do not complete the rest of this worksheet. Instead, go back to the Child Tax Credit and Credit for Other Dependents Worksheet and do the following. Enter -0- on line 14, and complete lines 15 and 16. • If both line 2 and line 5 are more than zero, leave lines 7 through 10 blank, enter -0- on line 11, and go to line 12. 1040 and 1040-SR filers. Complete line 27; Schedule 2, line 5; and Schedule 3, line 10 of your return if they apply to you. 1040-NR filers. Complete Schedule 2, line 5 and Schedule 3, line 10 of your return if they apply to you. 1. Enter the amount from line 10 of the Child Tax Credit and Credit for Other Dependents Worksheet . . . . . . . . . . . . . . . . . . . 1 2. 2 TIP: The number of children you use for this line is the same as the number of children you used for line 1 of the Child Tax Credit and Credit for Other Dependents Worksheet. Number of qualifying children under 17 with the required social security number: × $1,400. Enter the result. Page 8 Publication 972 (2020)