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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.
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.
The purpose of this publication is:
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To figure the child tax credit you claim on Form 1040, line 52; Form 1040A, line 33; or Form 1040NR, line 47; and
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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.
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Are you excluding income from Puerto Rico or are you filing any of the following forms?
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Form 2555 or 2555-EZ (relating to foreign earned income).
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Form 4563 (exclusion of income for residents of American Samoa).
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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?
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Married filing jointly – $110,000.
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Single, head of household, or qualifying widow(er) – $75,000.
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Married filing separately – $55,000.
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Are you claiming any of the following credits?
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Mortgage interest credit, Form 8396.
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Adoption credit, Form 8839.
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Residential energy efficient property credit, Form 5695.
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District of Columbia first-time homebuyer credit, Form 8859.
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Internal Revenue Service
Individual Forms and Publications Branch
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Internal Revenue Service
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