You must file Form 1040 or Form 1040A to claim the child tax credit. Fill out the child tax credit worksheet which is included in the form instructions. An example using the worksheet is shown later.

You must provide the name and identification number (usually a social security number) of each qualifying child on your tax return.

Example. Amy Brown files as head of household and has two dependent children under age 17. The children are qualifying children for purposes of the child tax credit. Amy's only income is her salary of $77,500. Amy's AGI, shown on line 34 of her Form 1040, is $77,500. Her tax, shown on line 40 of her Form 1040, is $13,262. She claims a $960 credit for child and dependent care expenses on line 41.

Amy's modified AGI is $77,500 because she does not file Forms 2555, 2555-EZ, or 4563. Since this is more than $75,000 (the threshold amount for her filing status), her child tax credit will be limited. She completes the worksheet in the Form 1040 instructions, shown later, to figure her child tax credit of $650.

Additional Child Tax Credit

You may be able to take the additional child tax credit if you have 3 or more qualifying children, and the amount on line 7 of the Child Tax Credit Worksheet is more than your credit on line 43, Form 1040 (or line 28, Form 1040A). The additional child tax credit may give you a refund even if you do not owe any tax.

How to claim the additional credit. To claim the additional credit, you must complete the child tax credit worksheets in the instructions for Form 1040 (or Form 1040A) and Form 8812. If you have an additional credit on line 11 of Form 8812, carry it to line 60 of Form 1040 (line 38 of Form 1040A).

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