The purpose of this publication is to figure the child tax credit you claim on Form 1040, line 47, or Form 1040A, line 30. You cannot claim the child tax credit on Form 1040EZ.

The child tax credit is explained in the instructions for Form 1040 and Form 1040A.

This publication is intended for individuals sent here by the Form 1040 and Form 1040A instructions. Although anyone can choose to use this publication to figure their credit, most individuals can use the simpler worksheet in their tax form instructions.

This publication also includes a copy of Form 8812, Additional Child Tax Credit, and a detailed example of a taxpayer who figures and claims the child tax credit.

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