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 52, Form 1040A, line 32, or Form 1040NR, line 47. 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 2007. 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 2007 and total wages of over $97,500, 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
earnings method to figure Pub. 972.
from self- those net earnings
employment
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completed Worksheet your earned income from
are taking B on page 49 of your Worksheet B, line 4b, plus
the EIC Form 1040 all of your nontaxable combat
on Form 1040, instructions pay if you did not
line 66a, or elect to include it in
Form 1040A, earned income for the EIC.
line 40a If you were a member of the
clergy, subtract (a) the
rental value of a home or
the nontaxable portion of
an allowance for a home
furnished to you (including
payments for utilities),
and (b) the value of meals
and lodging provided to
you, your spouse, and your
dependents for your
employer's convenience.
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did not complete your earned income from
Worksheet B or Step 5 on page 46 of your
filed Form 1040A 1040 instructions or page
40 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
or you are filing Pub. 972.
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 self-employed your earned income
or filing Schedule figured as follows:
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 scholar- }
ship or fellowship }
grant not reported }
on a Form W-2. }
}
are not taking • Amount received }
the EIC for work performed }
while an inmate in }
a penal }
institution (put }
"PRI" and the }
amount subtracted }
in the space next }
to line 7 of }
Form 1040 or 1040A }
(line 8 for }
Form 1040NR)). }
}
• Amount received as }
a pension or }
annuity from a }
nonqualified }
deferred com- }
pensation plan }
or a nongovern- }
mental 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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