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Publication 972 2008 Tax Year

Publication 972 - Introductory Material

Table of Contents

What's New

Midwestern disaster tax relief. If your main home was in a Midwestern disaster area when the disaster occurred, you may be able to elect to use your 2007 earned income to figure your 2008 additional child tax credit. See Form 8812, Additional Child Tax Credit, and Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas, for more information.

Reduction in earned income limit to claim additional child tax credit. The earned income generally needed to claim the additional child tax credit is reduced to $8,500 for 2008.

Reminder

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 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) if you recognize a child.

Introduction

The purpose of this publication is:

  1. To figure the child tax credit you claim on Form 1040, line 52; Form 1040A, line 33; or Form 1040NR, line 47; and

  2. To figure the amount of earned income you enter on line 4a of Form 8812, Additional Child Tax Credit.

This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, 1040NR and 8812. Even if you were not sent here by the instructions to one of the forms, you can still choose to use this publication to figure your credit. However, most individuals can use the simpler worksheet in their tax form instructions.

This publication includes a detailed example of a taxpayer who figures the child tax credit and the additional child tax credit.

If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions.   Go to page 4 of this publication and complete the Child Tax Credit Worksheet.

If you were sent here from your Form 8812 instructions.   Go to page 8 of this publication and complete the 1040 and 1040NR Filers – Earned Income Worksheet.

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 any of the following questions, you must use this publication to figure your child tax credit.

  1. Are you excluding income from Puerto Rico or are you filing any of the following forms?

    1. Form 2555 or 2555-EZ (relating to foreign earned income).

    2. Form 4563 (exclusion of income for residents of American Samoa).

  2. Is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 36; more than the amount shown next for your filing status?

    1. Married filing jointly – $110,000.

    2. Single, head of household, or qualifying widow(er) – $75,000.

    3. Married filing separately – $55,000.

  3. Are you claiming any of the following credits?

    1. Mortgage interest credit, Form 8396.

    2. Adoption credit, Form 8839.

    3. Residential energy efficient property credit, Form 5695.

    4. District of Columbia first-time homebuyer credit, Form 8859.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

  You can write to us at the following address:


Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications.   Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.


Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613

Tax questions.   If you have a tax question, check the information available on www.irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

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