IRS Releases Publication 972 (2016), Child Tax Credit
Publication 972 (2016)
- Jurisdictions
- LanguageEnglish
Future Developments
For the latest information about developments related to Pub. 972, such as legislation enacted after it was published, go to IRS.gov/pub972.
Refunds for 2016 tax returns claiming EIC or ACTC cannot be issued before Feb. 15, 2017. Due to changes in the law, if you claim the earned income tax credit (EIC) and/or the additional child tax credit (ACTC) on your income tax return, the IRS cannot issue your refund before February 15. This applies to the entire refund, not just the portion associated with the EIC or ACTC. Hardship claims for these refunds will not be accepted prior to February 15, as this refund hold is required by law.
The IRS will begin accepting and processing tax returns once the filing season begins. Check Where's My Refund? on IRS.gov after February 15 for your personalized refund status. It's updated once a day and remains the best way to check the status of your refund.
Foreign earned income. If you are filing Form 2555 or 2555-EZ (both relating to foreign earned income), you cannot claim the additional child tax credit.
Taxpayer identification number needed by due date of return. If you do not have a social security number (SSN) or IRS individual taxpayer identification number (ITIN) by the due date of your 2016 return (including extensions), you cannot claim the child tax credit or the additional child tax credit on either your original or an amended 2016 return, even if you later get an SSN or ITIN. Also, neither credit is allowed on either your original or an amended 2016 return for a child who does not have an SSN, ITIN, or IRS adoption taxpayer identification number (ATIN) by the due date of your return (including extensions), even if that child later gets one of those numbers.
If you apply for an ATIN or ITIN on or before the due date of your 2016 return (including extensions) and the IRS issues you an ATIN or ITIN as a result of the application, the IRS will consider your ATIN or ITIN as issued on or before the due date of your return.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) or visiting http://www.missingkids.com if you recognize a child.
The purpose of this publication is:
1. To figure the child tax credit you claim on Form 1040, line 52; Form 1040A, line 35; or Form 1040NR, line 49; and
2. To figure the amount of earned income you enter on line 4a of Schedule 8812 (Form 1040A or 1040), Child Tax Credit.
This publication is intended primarily for individuals sent here by the instructions to Forms 1040A, or 1040NR, or Schedule 8812. Even if you were not sent here by the instructions to one of the forms or the schedule, you can still choose to use this publication to figure your credit. However, most individuals can use a simpler worksheet in their tax form instructions.
If you were sent here from your Form 1040A, or Form 1040NR instructions. Complete the Child Tax Credit Worksheet later in this publication.
If you were sent here from your Schedule 8812 instructions. Complete the 1040 and 1040NR Filers --Earned Income Worksheet later in this publication.
If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions. Read the explanation of who must use this publication next. If you find that you are not required to use this publication to figure your child tax credit, you can use the simpler worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions to figure your credit.
Who must use this publication. If you answer "Yes" to either of the following questions, you must use this publication to figure your child tax credit.
1. Are you excluding income from Puerto Rico or filing any of the following forms?
a. 2555-EZ (relating to foreign earned income).
b. Form 4563 (exclusion of income for residents of American Samoa).
2. Are you claiming any of the following credits?
a. Mortgage interest credit, Form 8396.
b. Adoption credit, Form 8839.
c. Residential energy efficient property credit, Form 5695, Part I.
d. District of Columbia first-time homebuyer credit, Form 8859.
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Tax questions. If you have a tax question not answered by this publication, check IRS.gov and How To Get Tax Help at the end of this publication.
This credit is for people who have a qualifying child as defined later. It is in addition to the credit for child and dependent care expenses (on Form 1040A, line 31; or Form 1040NR, line 47) and the earned income credit (on Form 1040, line 66a; or Form 1040A, line 42a).
The maximum amount you can claim for the credit is $1,000 for each qualifying child.
Qualifying Child
A qualifying child for purposes of the child tax credit is a child who:
1. Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew),
2. Was under age 17 at the end of 2016,
3. Did not provide over half of his or her own support for 2016,
4. Lived with you for more than half of 2016 (see Exceptions to time lived with you, later),
5. Is claimed as a dependent on your return,
6. Does not file a joint return for the year (or files it only to claim a refund of withheld income tax or estimated tax paid), and
7. Was a U.S. citizen, a U.S. national, or a U.S. resident alien. For more information, see Pub. 519, U.S. Tax Guide for Aliens. If the child was adopted, see Adopted child, later.
For each qualifying child, you must either check the box on Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4).
Example 1. Your son turned 17 on December 30, 2016. He is a citizen of the United States and you claimed him as a dependent on your return. He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2016.
Example 2. Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Because he is not a U.S. citizen, U.S. national, or U.S. resident alien, he is not a qualifying child for the child tax credit.
Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). An ITIN is for tax use only and may expire under certain conditions. See the Instructions for Form W-7 for details.
Although a child may be your dependent, you may claim a child tax credit or additional child tax credit only for a dependent who is a citizen, national, or resident of the United States. To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. For more information about the substantial presence test, see Pub. 519.
Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household in 2016, that child meets condition (7) above to be a qualifying child for the child tax credit.
Exceptions to time lived with you. A child is considered to have lived with you for more than half of 2016 if the child was born or died in 2016 and your home was this child's home for more than half the time he or she was alive. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you.
There are also exceptions for kidnapped children and children of divorced or separated parents. For details, see the instructions for line 6c in either the Form 1040A instructions.
Qualifying child of more than one person. A special rule applies if your qualifying child is the qualifying child of more than one person. For details, see the instructions for line 6c in either the Form 1040A instructions.
Limits on the Credit
You must reduce the maximum credit amount of $1,000 for each child if either (1) or (2) applies.
1. The amount on Form 1040A, line 30; or Form 1040NR, line 45, is less than the credit. If this amount is zero, you cannot take this credit because there is no tax to reduce. But you may be able to take the additional child tax credit. See Additional Child Tax Credit, later.
2. Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status.
a. Married filing jointly - $110,000.
b. Single, head of household, or qualifying widow(er) - $75,000.
c. Married filing separately - $55,000.
• Any amount excluded from income because of the exclusion of income from Puerto Rico. On the dotted line next to Form 1040, line 38, 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, Foreign Earned Income.
• Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion.
• Any amount on line 15 of Form 4563, Exclusion of Income 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 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37.
Claiming the Credit
To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child.
CAUTION: Taxpayer identification number needed by due date of return. If you do not have a social security number (SSN) or IRS individual taxpayer identification number (ITIN) by the due date of your 2016 return (including extensions), you cannot claim the child tax credit or the additional child tax credit on either your original or an amended 2016 return, even if you later get an SSN or ITIN. Also, neither credit is allowed on either your original or an amended 2016 return for a child who does not have an SSN, ITIN, or IRS adoption taxpayer identification number (ATIN) by the due date of your return (including extensions), even if that child later gets one of those numbers.
If you apply for an ATIN or ITIN on or before the due date of your 2016 return (including extensions) and the IRS issues you an ATIN or ITIN as a result of the application, the IRS will consider your ATIN or ITIN as issued on or before the due date of your return.
You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet, later, or Schedule 8812. Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers --Earned Income Worksheet, later, to figure your earned income. Form 1040A filers, use the 1040A Filers--Earned Income Worksheet, later.
For this purpose, earned income includes only:
• Taxable earned income, and
• Nontaxable combat pay.
Additional Child Tax Credit
This credit is for certain individuals who get less than the full amount of the child tax credit. The additional child tax credit may give you a refund even if you do not owe any tax.
Foreign earned income. If you file Form 2555 or 2555-EZ (both relating to foreign earned income), you cannot claim the additional child tax credit.
How to claim the additional child tax credit. To claim the additional child tax credit, follow the steps below.
1. Make sure you figured the amount, if any, of your child tax credit.
2. If you answered "Yes" on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II-IV of Schedule 8812 to see if you can take the additional child tax credit.
3. If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040A, line 43; or Form 1040NR, line 64.
CAUTION: Taxpayer identification number needed by due date of return. If you do not have a social security number (SSN) or IRS individual taxpayer identification number (ITIN) by the due date of your 2016 return (including extensions), you cannot claim the child tax credit or the additional child tax credit on either your original or an amended 2016 return, even if you later get an SSN or ITIN. Also, neither credit is allowed on either your original or an amended 2016 return for a child who does not have an SSN, ITIN, or IRS adoption taxpayer identification number (ATIN) by the due date of your return (including extensions), even if that child later gets one of those numbers.
If you apply for an ATIN or ITIN on or before the due date of your 2016 return (including extensions) and the IRS issues you an ATIN or ITIN as a result of the application, the IRS will consider your ATIN or ITIN as issued on or before the due date of your return.
Paperwork Reduction Act Notice
We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. You are required to give us the information if requested. 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 (or worksheet in this publication) that is subject 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 publication 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 section 6103.
The average time and expenses required to complete these worksheets will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.
If you have suggestions for making these worksheets simpler, we would be happy to hear from you. See Comments and suggestions, earlier.
Child Tax Credit Worksheet
----------------------------------------------------------------------
Before you begin: Figure the amount of any credits you are claiming on
Form 8910; Form 8936;
or Schedule R.
CAUTION: • To be a qualifying child for the child tax credit, the
child must be under age 17 at the end of 2016 and meet the
other requirements listed earlier under Qualifying Child.
Also see Taxpayer identification number needed by due date
of return, earlier.
• If you do not have a qualifying child, you cannot claim the
child tax credit.
----------------------------------------------------------------------
Part 1 1. Number of qualifying children: ______
× $1,000. Enter the result. 1 ______
-----------------------------------------------
2. Enter the amount from Form 1040,
line 38; Form 1040A, line 22; or
Form 1040NR, line 37. 2 ______
----------------------------------
3. 1040 Filers. Enter the total of }
any -- }
}
• Exclusion of income from }
Puerto Rico, and }
}
• Amounts from Form 2555, lines } 3 ______
45 and 50; }
}
Form 2555-EZ, line 18; and }
Form 4563, line 15. }
}
1040A and 1040NR Filers. Enter }
-0-. }
----------------------------------
4. Add lines 2 and 3. Enter the
total. 4 ______
----------------------------------
5. Enter the amount shown below for
your filing status.
• Married filing jointly - }
$110,000 }
}
• Single, head of household, or }
qualifying widow(er) - } 5 ______
$75,000 }
}
• Married filing separately }
- $55,000 }
----------------------------------
6. Is the amount on line 4 more than
the amount on line 5?
[ ] No. Leave line 6 blank. Enter
-0- on line 7.
[ ] Yes. Subtract line 5 from
line 4. 6 ______
If the result is not a multiple
of $1,000, increase it to the
next multiple of $1,000. For
example, increase $425 to
$1,000, increase $1,025 to
$2,000, etc.
----------------------------------
7. Multiply the amount on line 6 by 5% (0.05).
Enter the result. 7 ______
-----------------------------------------------
8. Is the amount on line 1 more than the amount
on line 7?
[ ] No. STOP
You cannot take the child tax credit on
Form 1040A, line 35;
or Form 1040NR, line 49. You also cannot
take the additional child tax credit on
Form 1040, line 67; Form 1040A, line 43;
or Form 1040NR, line 64. Complete the rest
of your Form 1040, Form 1040A, or
Form 1040NR.
[ ] Yes. Subtract line 7 from line 1.
Enter the result. 8 ______
Go to Part 2 on the next page.
----------------------------------------------------------------------
Part 2
9. Enter the amount from Form 1040, line 47;
Form 1040A, line 30; or
Form 1040NR, line 45. 9 ______
-----------------------------------------------
10. Add the following amounts from:
Form 1040A or Form 1040NR
Line 48 ------- Line 46 + ______
Line 49 Line 31 Line 47 + ______
Line 50 Line 33 ------- + ______
Line 51 Line 34 Line 48 + ______
Form 5695, line 30 + ______
Form 8910, line 15 + ______
Form 8936, line 23 + ______
Schedule R, line 22 + ______
Enter the total. 10 ______
-----------------------------------------------
11. Are you claiming any of the following credits?
• Mortgage interest credit, Form 8396.
• Adoption credit, Form 8839.
• Residential energy efficient property
credit, Form 5695, Part I.
• District of Columbia first-time homebuyer
credit, Form 8859.
[ ] No. Enter the amount from line 10. }
}
[ ] Yes. If you are filing Form 2555 or }
2555-EZ, enter the amount from line } 11 ______
10. Otherwise, complete the Line 11 }
Worksheet, later, to figure the }
amount to enter here. }
-----------------------------------------------
12. Subtract line 11 from line 9. Enter the result. 12 ______
-----------------------------------------------
13. Is the amount on line 8 of this worksheet more
than the amount on line 12?
[ ] No. Enter the amount from } This is
line 8. } your child
} tax credit.
[ ] Yes. Enter the amount from } 13 ______
line 12. See the TIP } Enter
below. } this
amount on
Form
1040,
line 52;
Form
1040A,
line 35;
or Form
1040NR,
line 49.
-----------------------------------------------
TIP: You may be able to take the additional
child tax credit on Form 1040, line 67;
Form 1040A, line 43; or Form 1040NR,
line 64, only if you answered "Yes" on
line 13.
• First, complete your Form 1040 through
line 66a (also complete line 71),
Form 1040A through line 42a, or
Form 1040NR through line 63 (also
complete line 67).
• Then, use Parts II -- IV of Schedule
8812 to figure any additional child tax
credit.
----------------------------------------------------------------------
Line 11 Worksheet
----------------------------------------------------------------------
Before you begin: Complete the Earned Income Worksheet, later, that
applies to you.
1040 filers. Complete lines 58, 66a, and 71 of your
return if they apply to you.
1040A filers. Complete line 42a of your return if it
applies to you. If you, or your spouse if filing
jointly, had more than one employer for 2016 and
total wages of over $118,500, figure any excess
social security and Tier 1 railroad retirement
(RRTA) taxes withheld. See the instructions for
Form 1040A, line 46.
1040NR filers. Complete lines 56 and 67 of your
return if they apply to you.
CAUTION: Use this worksheet only if you answered "Yes" on line 11 of
the Child Tax Credit Worksheet earlier and are not filing Form 2555
or 2555-EZ.
----------------------------------------------------------------------
1. Enter the amount from line 8 of the Child
Tax Credit Worksheet. 1 ______
------------------------------------------
2. Enter your earned income from
the Earned Income Worksheet that
applies to you. 2 ______
------------------------------------------
3. Is the amount on line 2 more
than $3,000?
[ ] No. Leave line 3 blank,
enter -0- on line 4, and go
to line 5. 3 ______
[ ] Yes. Subtract $3,000 from
the amount on line 2. Enter
the result.
------------------------------------------
4. Multiply the amount on line 3 by 15%
(0.15) and enter the result. 4 ______
------------------------------------------
5. Is the amount on line 1 of the Child Tax
Credit Worksheet $3,000 or more?
[ ] No.
• If line 4 above is zero, enter the amount from
line 1 above on line 12 of this worksheet. Do not
complete the rest of this worksheet. Instead, go
back to the Child Tax Credit Worksheet and do the
following. Enter the amount from line 10 on line
11, and complete lines 12 and 13.
• If line 4 above is more than zero, leave lines
6 through 9 blank, enter -0- on line 10, and go
to line 11.
[ ] Yes. If line 4 above is equal to or more than
line 1 above, leave lines 6 through 9 blank,
enter -0- on line 10, and go to line 11.
Otherwise, see 1040A filers, and
1040NR filers at the end of this worksheet and
then go to line 6.
------------------------------------------
If married 6. If your employer withheld or you
filing paid Additional Medicare Tax or
jointly, Tier 1 RRTA taxes, use the
include Additional Medicare Tax and RRTA
your Tax Worksheet to figure the
spouse's amount to enter; otherwise enter
amounts the total of the following
with yours amounts from Form(s) W-2: 6 ______
when
completing • Social security tax withheld
lines 6 and from box 4, and
7.
• Medicare tax withheld from box
6.
------------------------------------------
7. 1040 filers. Enter the }
total of any -- }
}
• Amounts from Form 1040, }
lines 27 and 58, and }
} 7 ______
• Any taxes that you }
identified using code }
"UT" and entered on line }
62. }
1040A filers. Enter -0-.
1040NR filers. Enter the total
of any --
• Amounts from Form 1040NR,
lines 27 and 56, and
• Any taxes that you identified
using code "UT" and entered on
line 60.
------------------------------------------
8. Add lines 6 and 7. Enter the
total. 8 ______
------------------------------------------
9. 1040 filers. Enter the }
total of the amounts from }
Form 1040, lines 66a and }
71. }
}
1040A filers. Enter the }
total of any -- } 9 ______
}
• Amount from Form 1040A, }
line 42a, and }
}
• Excess social security }
and Tier 1 RRTA taxes }
withheld that you entered }
to the left of Form 1040A, }
line 46. }
1040NR filers. Enter the
amount from Form 1040NR,
line 67.
------------------------------------------
10. Subtract line 9 from line 8. If the result
is zero or less, enter -0-. 10 ______
------------------------------------------
11. Enter the larger of line 4 or line 10. 11 ______
------------------------------------------
12. Is the amount on line 11 of this worksheet
more than the amount on line 1?
[ ] No. Subtract line 11 from line 1. }
Enter the result. } 12 ______
}
[ ] Yes. Enter -0-. }
------------------------------------------
Next, figure the amount of any of the
following credits that you are claiming.
• Mortgage interest credit, Form 8396.
• Adoption credit, Form 8839.
• Residential energy efficient property
credit, Form 5695, Part I.
• District of Columbia first-time
homebuyer credit, Form 8859.
Then, go to line 13.
------------------------------------------
13. Enter the total of the amounts from --
• Form 8396, line 9, and }
}
• Form 8839, line 16, and }
} 13 ______
• Form 5695, line 15, and }
}
• Form 8859, line 3. }
------------------------------------------
14. Enter the amount from line 10 of the
Child Tax Credit Worksheet. 14 ______
------------------------------------------
15. Add lines 13 and 14. Enter the total. 15 ______
Enter
this
amount on
line 11
of the
Child Tax
Credit
Work-
sheet.
----------------------------------------------------------------------
1040 and 1040NR Filers -- Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit)
Keep for Your Records
----------------------------------------------------------------------
Before you begin:
Use this worksheet only if you were sent here from the Line 11
Worksheet earlier in this publication or line 4a of Schedule 8812,
Child Tax Credit.
Disregard community property laws when figuring the amounts to enter
on this worksheet.
If married filing jointly, include your spouse's amounts with yours
when completing this worksheet.
----------------------------------------------------------------------
1. a. Enter the amount from Form 1040, line 7, or
Form 1040NR, line 8 1a. ______
b. Enter the amount of any nontaxable combat pay
received. Also enter this amount on Schedule 8812,
line 4b. This amount should be shown in
Form(s) W-2, box 12, with code Q 1b. ______
Next, if you are filing Schedule C, C-EZ, F, or SE,
or you received a Schedule K-1 (Form 1065 or
Form 1065-B), go to line 2a. Otherwise, skip lines
2a through 2e and go to line 3.
2. a. Enter any statutory employee income reported on line
1 of Schedule C or C-EZ 2a. ______
b. Enter any net profit or (loss) from Schedule C, line
31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and
Schedule K-1 (Form 1065-B), box 9, code J1.* Reduce
any Schedule K-1 amounts as described in the
instructions for completing Schedule SE in the
Partner's Instructions for Schedule K-1. Do not
include on this line any statutory employee income
or any other amounts exempt from self-employment
tax. Options and commodities dealers must add any
gain or subtract any loss (in the normal course of
dealing in or trading section 1256 contracts) from
section 1256 contracts or related property 2b. ______
c. Enter any net farm profit or (loss) from
Schedule F, line 34, and from farm
partnerships, Schedule K-1 (Form 1065),
box 14, code A.* Reduce any Schedule K-1
amounts as described in the instructions
for completing Schedule SE in the
Partner's Instructions for Schedule K-1.
Do not include on this line any amounts
exempt from self-employment tax 2c. ______
d. If you used the farm optional method to
figure net earnings from
self-employment, enter the amount from
Schedule SE, Section B, line 15.
Otherwise, skip this line and enter on
line 2e the amount from line 2c 2d. ______
e. If line 2c is a profit, enter the smaller of line 2c
or line 2d. If line 2c is a (loss), enter the (loss)
from line 2c 2e. ______
3. Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less,
stop. Do not complete the rest of this worksheet.
Instead, enter -0- on line 2 of the Line 11 Worksheet
or line 4a of Schedule 8812, whichever applies 3. ______
4. Enter any amount included on line 1a that is:
a. A scholarship or fellowship grant not
reported on Form W-2 4a. ______
b. For work done while an inmate in a
penal institution (enter "PRI" and this
amount on the dotted line next to line
7 of Form 1040 or line 8 of Form 1040NR) 4b. ______
c. A pension or annuity from a nonqualified
deferred compensation plan or a
nongovernmental section 457 plan (enter
"DFC" and this amount on the dotted line
next to line 7 of Form 1040 or line 8 of
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 4c. ______
d. A Medicaid waiver payment you exclude
from income (see the instructions for
Pub. 525 for
information about these payments) 4d. ______
5. Enter the amount from Form 1040, line 27,
or Form 1040NR, line 27 5. ______
6. Add lines 4a, 4b, 4c, 4d, and 5 6. ______
7. Subtract line 6 from line 3 7. ______
• If you were sent here from the Line 11
Worksheet, enter this amount on line 2 of
that worksheet.
• If you were sent here from Schedule 8812,
enter this amount on line 4a of that form.
* If you have any Schedule K-1 amounts and you are not required to
file Schedule SE, complete the appropriate line(s) of Schedule SE,
Section A. Put your name and social security number on Schedule SE and
attach it to your return.
======================================================================
1040A Filers -- Earned Income Worksheet (for line 2 of the Line 11 Worksheet)
Keep for Your Records
----------------------------------------------------------------------
Before you begin:
Use this worksheet only if you were sent here from the Line 11
Worksheet earlier in this publication.
Disregard community property laws when figuring the amounts to enter
on this worksheet.
----------------------------------------------------------------------
1. a. Enter the amount from Form 1040A, line 7 1a. ______
b. Enter the amount of any nontaxable
combat pay received. Also enter this
amount on Schedule 8812, line 4b. This
amount should be shown in Form(s) W-2,
box 12, with code Q 1b. ______
c. Add lines 1a and 1b 1c. ______
2. Enter any amount included on line 1a that is:
a. A scholarship or fellowship grant not
reported on Form W-2 2a. ______
b. For work done while an inmate in a penal
institution (enter "PRI" and this amount
next to line 7 of Form 1040A) 2b. ______
c. A pension or annuity from a nonqualified
deferred compensation plan or a
nongovernmental section 457 plan (enter
"DFC" and this amount next to line 7 of
Form 1040A). 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 2c. ______
3. Add lines 2a through 2c 3. ______
4. Subtract line 3 from line 1c. Enter the result here and
on line 2 of the Line 11 Worksheet 4. ______
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Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet)
Keep for Your Records
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If your employer withheld or you paid Additional Medicare Tax or Tier
1 RRTA taxes, use this worksheet to figure the amount to enter on line
6 of the Line 11 Worksheet.
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Social security tax, Medicare tax, and Additional Medicare Tax on
wages.
1. Enter the social security tax withheld
(Form(s) W-2, box 4) 1. ______
2. Enter the Medicare tax withheld (Form(s) W-2, box 6).
Box 6 includes any Additional Medicare Tax 2. ______
3. Enter any amount from Form 8959, line 7 3. ______
4. Add lines 1, 2, and 3 4. ______
5. Enter the Additional Medicare Tax withheld
(Form 8959, line 22) 5. ______
6. Subtract line 5 from line 4 6. ______
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Additional Medicare Tax on Self-Employment Income.
7. Enter one-half of the Additional Medicare Tax, if any,
on self-employment income (one-half of Form 8959, line
13) 7. ______
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Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines
8, 9, 10, and 11) or employee representative (enter amounts on lines
12, 13, 14, and 15). Do not include amounts in Form W-2, box 14, that
are identified as Additional Medicare Tax or Tier 2 tax. Do not
include amounts shown on Form CT-2 on line 3 for Additional Medicare
Tax or line 4 for Tier 2 tax.
8. Enter the Tier 1 tax (Form(s) W-2, box 14) 8. ______
9. Enter the Medicare tax (Form(s) W-2, box 14) 9. ______
10. Enter the Additional Medicare Tax, if any, on RRTA
compensation as an employee (Form 8959, line 17). Do
not use the same amount from Form 8959, line 17, for
both this line and line 14 10. ______
11. Add lines 8, 9, and 10 11. ______
12. Enter one-half of Tier 1 tax (one-half of Form(s)
CT-2, line 1, for all 4 quarters of 2016) 12. ______
13. Enter one-half of Tier 1 Medicare tax (one-half of
Form(s) CT-2, line 2, for all 4 quarters of 2016) 13. ______
14. Enter one-half of the Additional Medicare Tax, if any,
on RRTA compensation as an employee representative
(one-half of Form 8959, line 17). Do not use the same
amount from Form 8959, line 17, for both this line and
line 10 14. ______
15. Add lines 12, 13, and 14 15. ______
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Line 6 amount
16. Add lines 6, 7, 11, and 15. Enter here and on line 6
of the Line 11 Worksheet 16. ______
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How To Get Tax Help
If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.
Preparing and filing your tax return. Find free options to prepare and file your return on IRS.gov or in your local community if you qualify.
The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities, the elderly, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.
You can go to IRS.gov and click on the Filing tab to see your options for preparing and filing your return which include the following.
• Free File. Go to IRS.gov/freefile. See if you qualify to use brand-name software to prepare and e-file your federal tax return for free.
• VITA. Go to IRS.gov/vita, download the free IRS2Go app, or call 1-800-906-9887 to find the nearest VITA location for free tax preparation.
• TCE. Go to IRS.gov/tce, download the free IRS2Go app, or call 1-888-227-7669 to find the nearest TCE location for free tax preparation.
Getting answers to your tax law questions. On IRS.gov get answers to your tax questions anytime, anywhere.
• Go to IRS.gov/help or IRS.gov/letushelp pages for a variety of tools that will help you get answers to some of the most common tax questions.
• Go to IRS.gov/ita for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.
• Go to IRS.gov/pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2016 tax changes, and thousands of interactive links to help you find answers to your questions. View it on-line in HTML or as a PDF or, better yet, download it to your mobile device to enjoy eBook features.
• You may also be able to access tax law information in your electronic filing software.
Getting tax forms and publications. Go to IRS.gov/forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 instructions) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/orderforms to place an order and have forms mailed to you within 10 business days.
Using direct deposit. The fastest way to receive a tax refund is to combine direct deposit and IRS e-file. Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS issues more than 90% of refunds in less than 21 days.
Delayed refund for returns claiming certain credits. Due to changes in the law, the IRS can't issue refunds before February 15, 2017, for returns that claim the earned income credit (EIC) or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.
Getting a transcript or copy of a return. The quickest way to get a copy of your tax transcript is to go to IRS.gov/transcripts. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you prefer, you can:
• Order your transcript by calling 1-800-908-9946.
• Mail Form 4506-T or Form 4506T-EZ (both available on IRS.gov).
Using online tools to help prepare your return. Go to IRS.gov/tools for the following.
• The Earned Income Tax Credit Assistant (IRS.gov/eic) determines if you are eligible for the EIC.
• The Online EIN Application (IRS.gov/ein) helps you get an employer identification number.
• The IRS Withholding Calculator (IRS.gov/w4app) estimates the amount you should have withheld from your paycheck for federal income tax purposes.
• The First Time Homebuyer Credit Account Look-up (IRS.gov/homebuyer) tool provides information on your repayments and account balance.
• The Sales Tax Deduction Calculator (IRS.gov/salestax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040), choose not to claim state and local income taxes, and you didn't save your receipts showing the sales tax you paid.
Resolving tax-related identity theft issues.
• The IRS doesn't initiate contact with taxpayers by email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.
• Go to IRS.gov/idprotection for information and videos.
• If your SSN has been lost or stolen or you suspect you are a victim of tax-related identity theft, visit IRS.gov/id to learn what steps you should take.
Checking on the status of your refund.
• Go to IRS.gov/refunds.
• Due to changes in the law, the IRS can't issue refunds before February 15, 2017, for returns that claim the EIC or the ACTC. This applies to the entire refund, not just the portion associated with these credits.
• Download the official IRS2Go app to your mobile device to check your refund status.
• Call the automated refund hotline at 1-800-829-1954.
Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/payments to make a payment using any of the following options.
• IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.
• Debit or credit card: Choose an approved payment processor to pay online, by phone, and by mobile device.
• Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax preparation software or through a tax professional.
• Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.
• Check or money order: Mail your payment to the address listed on the notice or instructions.
• Cash: If cash is your only option, you may be able to pay your taxes at a participating retail store.
What if I can't pay now? Go to IRS.gov/payments for more information about your options.
• Apply for an online payment agreement (IRS.gov/opa) to meet your tax obligation in monthly installments if you can't pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.
• Use the Offer in Compromise Pre-Qualifier (IRS.gov/oic) to see if you can settle your tax debt for less than the full amount you owe.
Checking the status of an amended return. Go to IRS.gov and click on Where's My Amended Return? (IRS.gov/wmar) under the "Tools" bar to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it show up in our system and processing it can take up to 16 weeks.
Understanding an IRS notice or letter. Go to IRS.gov/notices to find additional information about responding to an IRS notice or letter.
Contacting your local IRS office. Keep in mind, many questions can be resolved on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/letushelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can't be handled online or by phone. All TACs now provide service by appointment so you'll know in advance that you can get the service you need without waiting. Before you visit, go to IRS.gov/taclocator to find the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on "Local Offices."
Watching IRS videos. The IRS Video portal (IRSvideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.
Getting tax information in other languages. For taxpayers whose native language isn't English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.
• Spanish (IRS.gov/spanish).
• Chinese (IRS.gov/chinese).
• Vietnamese (IRS.gov/vietnamese).
• Korean (IRS.gov/korean).
• Russian (IRS.gov/russian).
The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.
The Taxpayer Advocate Service Is Here To Help You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.
What Can the Taxpayer Advocate Service Do For You?
We can help you resolve problems that you can't resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
• Your problem is causing financial difficulty for you, your family, or your business,
• You face (or your business is facing) an immediate threat of adverse action, or
• You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised.
How Can You Reach Us?
We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate's number is in your local directory and at taxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778.
How Can You Learn About Your Taxpayer Rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.
How Else Does the Taxpayer Advocate Service Help Taxpayers?
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/sams.
Low Income Taxpayer Clinics
Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. To find a clinic near you, visit IRS.gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List.
- Jurisdictions
- LanguageEnglish
