Use Form 8812 to figure your additional child tax credit. The additional child tax credit may give you a refund even if you do not owe any tax.
First, complete the Child Tax Credit Worksheet that applies to you. See the instructions for Form 1040, line 53, Form 1040A, line 33, or Form 1040NR, line 48. If you meet the condition given in the TIP at the end of your Child Tax Credit Worksheet, use Form 8812 to see if you can take the additional child tax credit.
Any refund you receive as a result of taking the additional child tax credit will not be used to determine if you are eligible for the following programs, or how much you can receive from them. But if the refund you receive because of the additional child tax credit is not spent within a certain period of time, it may count as an asset (or resource) and affect your eligibility.
Enter on line 4b the total amount of nontaxable combat pay that you, and your spouse if filing jointly, received in 2006. This amount should be shown in Form W-2, box 12, with code Q.
If you worked for a railroad, include the following taxes in the total on Form 8812, line 7.
If you, or your spouse if filing jointly, had more than one employer for 2006 and total wages of over $94,200, figure any excess social security and tier 1 railroad retirement (RRTA) taxes withheld. See Pub. 505. Include any excess on Form 8812, line 10.
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. 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 requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103.
The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.
Earned Income Chart—Line 4a
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IF you... AND you... THEN enter on line 4a...
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have net use either optional the amount figured using Pub. 972.
earnings method to figure
from self- those net earnings
employment
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completed Worksheet your earned income from Worksheet B,
B on page 51 of line 4b, plus all of your nontaxable
your Form 1040 combat pay if you did not elect to
instructions include it in earned income for the
EIC. If you were a member of the
clergy, subtract (a) the rental
are taking value of a home or the nontaxable
the EIC on portion of an allowance for a home
Form 1040, furnished to you (including payments
line 66a, for utilities), and (b) the value of
or meals and lodging provided to you,
Form 1040A, your spouse, and your dependents for
line 40a your employer's convenience.
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did not complete your earned income from Step 5 on
Worksheet B or page 48 of your 1040 instructions or
filed Form 1040A page 42 of your 1040A instructions,
plus all of your nontaxable combat
pay if you did not elect to include
it in earned income for the EIC.
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were self-employed, the amount figured using Pub. 972.
or you are filing
Schedule SE
because you were a
member of the
clergy or you had
church employee
income, or you are
filing Schedule C
or C-EZ as a
statutory employee
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are not your earned income figured as
self-employed or follows:
filing Schedule
SE, C, or C-EZ for Line 7 of Form 1040 or
the above reasons Form 1040A, or line 8 of
Form 1040NR ____
Subtract, if included on
line 7 (line 8 for
Form 1040NR), any:
• Taxable scholarship or }
fellowship grant not }
reported on a Form W-2. }
}
• Amount received for work }
performed while an }
inmate in a penal }
institution (put "PRI" }
and the amount }
subtracted in the space }
are not next to line 7 of }
taking the Form 1040 or }
EIC 1040A (line 8 for }
Form 1040NR)). }
}
• Amount received as a }
pension or annuity from }
a nonqualified deferred }
compensation plan or a }
nongovernmental section } - ____
457 plan (put "DFC" and }
the amount subtracted in }
the space next to line 7 }
of Form 1040 or }
Form 1040A (line 8 for }
Form 1040NR)). This }
amount may be shown in }
box 11 of your }
Form W-2. If you }
received such an amount }
but box 11 is blank, }
contact your employer }
for the amount received }
as a pension or }
annuity. }
}
• Amount from Form 2555, }
line 43, or }
Form 2555-EZ, line 18. }
Add all your nontaxable
combat pay from
Form(s) W-2, box 12, with
code Q + ____
Earned income = ____
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