Instructions for IRS Form 1040 Schedule 8812 - Additional Child Tax Credit 2018

October 25, 2018 "Instructions For Irs Form 1040 Schedule 8812 - Additional Child Tax Credit" contain the updated filing procedures for the IRS-issued Form 1040. Download your copy of the instructions by clicking the link below.

IRS Form 1040 is a tax form issued by the United States Internal Revenue Service.

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Department of the Treasury
Internal Revenue Service
2018 Instructions for Schedule 8812
Additional Child
Use Schedule 8812 to figure the additional child tax credit (ACTC). The ACTC may give you a
refund even if you do not owe any tax.
Tax Credit
Section references are to the Internal Revenue
General
(including extensions), you cannot claim the
Code unless otherwise noted.
ACTC on either your original or an amended
Instructions
2018 return.
Future Developments
If you apply for an ITIN on or before the
If you file Form 2555 or Form
For the latest information about develop-
due date of your 2018 return (including ex-
!
2555-EZ, you cannot claim the
ments related to Schedule 8812 and its in-
tensions) and the IRS issues you an ITIN as a
ACTC.
structions, such as legislation enacted after
CAUTION
result of the application, the IRS will consid-
they were published, go to
IRS.gov/
er your ITIN as issued on or before the due
Who Should Use Schedule 8812
date of your return.
Schedule8812.
What's New
First, complete the Child Tax Credit and
Improper Claims
Credit for Other Dependents Worksheet that
If you claim the child tax credit (CTC), cred-
applies to you. See the instructions for Form
New social security number (SSN) re-
it for other dependents (ODC), or ACTC, but
1040, line 12a, or Form 1040NR, line 49. If
quirement for a qualifying child.
To
you are not eligible for the credit and it is lat-
you meet the condition given in the TIP at
claim the ACTC, your qualifying child must
er determined that your error was due to
the end of your Child Tax Credit and Credit
have the required SSN. The required SSN is
reckless or intentional disregard of the CTC,
for Other Dependents Worksheet, use Sched-
one that is valid for employment and that is
ODC, or ACTC rules, you will not be al-
ule 8812 to see if you can take the ACTC.
issued before the due date of your 2018 re-
lowed to claim any of these credits for 2
turn (including extensions). If you have a
Taxpayer Identification Number
years. If it is determined that your error was
qualifying child who does not have the re-
Requirements
due to fraud, you will not be allowed to
quired SSN, you cannot use the child to
claim any of these credits for 10 years. You
claim the ACTC on either your original or an
Each qualifying child must have the re-
may also have to pay penalties.
amended 2018 return.
quired social security number (SSN). If
Form 8862 may be required. If your CTC
If your qualifying child does not have the
you have a qualifying child who does not
or ACTC for a year after 2015 was denied or
required SSN but has another type of taxpay-
have the required SSN, you cannot use the
reduced for any reason other than a math or
er identification number issued on or before
child to claim the ACTC on either your origi-
clerical error, you must attach Form 8862 to
the due date of your 2018 return (including
nal or an amended 2018 return. The required
your 2018 return to claim the ACTC unless
extensions), you may be able to claim the
SSN is one that is valid for employment and
an exception applies. See Form 8862 and its
new credit for other dependents for that
that is issued before the due date of your
instructions for more information, including
child. See your tax return instructions for
2018 return (including extensions).
whether an exception applies.
more information about claiming the credit
You also cannot use a qualifying child
for other dependents.
Effect of Credit on Welfare
without the required SSN to claim the child
Increased additional child tax credit. The
Benefits
tax credit on either your original or an amen-
maximum amount of the ACTC has in-
ded 2018 return. However, if your qualifying
creased to $1,400 per qualifying child.
Any refund you receive as a result of taking
child does not have the required SSN but has
the ACTC cannot be counted as income
Decreased earned income threshold. The
another type of taxpayer identification num-
when determining if you or anyone else is el-
earned income threshold for claiming the
ber issued on or before the due date of your
igible for benefits or assistance, or how much
ACTC has decreased from $3,000 to $2,500.
2018 return (including extensions), you may
you or anyone else can receive, under any
be able to claim the credit for other depend-
Reminder
federal program or under any state or local
ents for that child. See your tax return in-
program financed in whole or in part with
structions for more information about claim-
Delayed refund for returns claiming
federal funds. These programs include Tem-
ing the credit for other dependents.
ACTC. The IRS cannot issue refunds before
porary Assistance for Needy Families
You must have a taxpayer identification
mid-February 2019 for returns that properly
(TANF), Medicaid, Supplemental Security
number by the due date of your return. If
claim the ACTC. This time frame applies to
Income (SSI), and Supplemental Nutrition
you do not have an SSN or IRS individual
the entire refund, not just the portion associ-
Assistance Program (formerly food stamps).
taxpayer identification number (ITIN) issued
ated with the ACTC.
In addition, when determining eligibility, the
on or before the due date of your 2018 return
-1-
Oct 25, 2018
Cat. No. 59790P
Department of the Treasury
Internal Revenue Service
2018 Instructions for Schedule 8812
Additional Child
Use Schedule 8812 to figure the additional child tax credit (ACTC). The ACTC may give you a
refund even if you do not owe any tax.
Tax Credit
Section references are to the Internal Revenue
General
(including extensions), you cannot claim the
Code unless otherwise noted.
ACTC on either your original or an amended
Instructions
2018 return.
Future Developments
If you apply for an ITIN on or before the
If you file Form 2555 or Form
For the latest information about develop-
due date of your 2018 return (including ex-
!
2555-EZ, you cannot claim the
ments related to Schedule 8812 and its in-
tensions) and the IRS issues you an ITIN as a
ACTC.
structions, such as legislation enacted after
CAUTION
result of the application, the IRS will consid-
they were published, go to
IRS.gov/
er your ITIN as issued on or before the due
Who Should Use Schedule 8812
date of your return.
Schedule8812.
What's New
First, complete the Child Tax Credit and
Improper Claims
Credit for Other Dependents Worksheet that
If you claim the child tax credit (CTC), cred-
applies to you. See the instructions for Form
New social security number (SSN) re-
it for other dependents (ODC), or ACTC, but
1040, line 12a, or Form 1040NR, line 49. If
quirement for a qualifying child.
To
you are not eligible for the credit and it is lat-
you meet the condition given in the TIP at
claim the ACTC, your qualifying child must
er determined that your error was due to
the end of your Child Tax Credit and Credit
have the required SSN. The required SSN is
reckless or intentional disregard of the CTC,
for Other Dependents Worksheet, use Sched-
one that is valid for employment and that is
ODC, or ACTC rules, you will not be al-
ule 8812 to see if you can take the ACTC.
issued before the due date of your 2018 re-
lowed to claim any of these credits for 2
turn (including extensions). If you have a
Taxpayer Identification Number
years. If it is determined that your error was
qualifying child who does not have the re-
Requirements
due to fraud, you will not be allowed to
quired SSN, you cannot use the child to
claim any of these credits for 10 years. You
claim the ACTC on either your original or an
Each qualifying child must have the re-
may also have to pay penalties.
amended 2018 return.
quired social security number (SSN). If
Form 8862 may be required. If your CTC
If your qualifying child does not have the
you have a qualifying child who does not
or ACTC for a year after 2015 was denied or
required SSN but has another type of taxpay-
have the required SSN, you cannot use the
reduced for any reason other than a math or
er identification number issued on or before
child to claim the ACTC on either your origi-
clerical error, you must attach Form 8862 to
the due date of your 2018 return (including
nal or an amended 2018 return. The required
your 2018 return to claim the ACTC unless
extensions), you may be able to claim the
SSN is one that is valid for employment and
an exception applies. See Form 8862 and its
new credit for other dependents for that
that is issued before the due date of your
instructions for more information, including
child. See your tax return instructions for
2018 return (including extensions).
whether an exception applies.
more information about claiming the credit
You also cannot use a qualifying child
for other dependents.
Effect of Credit on Welfare
without the required SSN to claim the child
Increased additional child tax credit. The
Benefits
tax credit on either your original or an amen-
maximum amount of the ACTC has in-
ded 2018 return. However, if your qualifying
creased to $1,400 per qualifying child.
Any refund you receive as a result of taking
child does not have the required SSN but has
the ACTC cannot be counted as income
Decreased earned income threshold. The
another type of taxpayer identification num-
when determining if you or anyone else is el-
earned income threshold for claiming the
ber issued on or before the due date of your
igible for benefits or assistance, or how much
ACTC has decreased from $3,000 to $2,500.
2018 return (including extensions), you may
you or anyone else can receive, under any
be able to claim the credit for other depend-
Reminder
federal program or under any state or local
ents for that child. See your tax return in-
program financed in whole or in part with
structions for more information about claim-
Delayed refund for returns claiming
federal funds. These programs include Tem-
ing the credit for other dependents.
ACTC. The IRS cannot issue refunds before
porary Assistance for Needy Families
You must have a taxpayer identification
mid-February 2019 for returns that properly
(TANF), Medicaid, Supplemental Security
number by the due date of your return. If
claim the ACTC. This time frame applies to
Income (SSI), and Supplemental Nutrition
you do not have an SSN or IRS individual
the entire refund, not just the portion associ-
Assistance Program (formerly food stamps).
taxpayer identification number (ITIN) issued
ated with the ACTC.
In addition, when determining eligibility, the
on or before the due date of your 2018 return
-1-
Oct 25, 2018
Cat. No. 59790P
Line 6b
refund cannot be counted as a resource for at
amount to enter on line 9 if your employer
least 12 months after you receive it. Check
withheld or you paid Additional Medicare
Nontaxable combat pay. Enter on line 6b
with your local benefits coordinator to find
Tax or tier 1 RRTA tax.
the total amount of nontaxable combat pay
out if your refund will affect your benefits.
that you, and your spouse if filing jointly, re-
ceived in 2018. This amount should be
Specific
shown in Form W-2, box 12, with code Q.
Instructions
Part II — Certain Filers Who
Have Three or More
Part I — All Filers
Qualifying Children
Line 6a
Line 9
Earned income. Use the
Earned Income
Additional Medicare Tax and tier 1 RRTA
Chart, later, to determine the amount to enter
tax. Use the
Line 9 Worksheet
to figure the
on line 6a.
Earned Income Chart — Line 6a
IF you...
AND you...
THEN enter on line 6a...
have net earnings from
use either optional method to
the amount figured using the Earned Income Worksheet in Pub. 972 (even if you are also taking the EIC).
self-employment
figure those net earnings,
are taking the EIC on
completed Worksheet B of the
your earned income from Worksheet B, line 4b, plus all of your nontaxable combat pay if you did not elect to include it in
Form 1040, line 17a,
EIC instructions in your Form
earned income for the EIC. If you were a member of the clergy, subtract (a) the rental value of a home or the nontaxable
1040 instructions,
portion of an allowance for a home furnished to you (including payments for utilities), and (b) the value of meals and
lodging provided to you, your spouse, and your dependents for your employer’s convenience.
did not complete Worksheet B,
your earned income from Step 5 of the EIC instructions in your tax return instructions, plus all of your nontaxable combat
pay if you did not elect to include it in earned income for the EIC.
were self-employed, or you are
the amount figured using the Earned Income Worksheet in Pub. 972.
filing Schedule SE because you
were a member of the clergy or
you had church employee
income, or you are filing
Schedule C or C-EZ as a
statutory employee,
are not self-employed or filing
your earned income figured as follows:
Schedule SE, C, or C-EZ for the
Line 1 of Form 1040 or line 8 of Form 1040NR.
above reasons,
Subtract, if included on line 1 of Form 1040 or line 8 for Form 1040NR, any:
• Taxable scholarship or fellowship grant not reported on a Form W-2.
• Amount received for work performed while an inmate in a penal institution (put “PRI” and
are not taking the EIC
the amount subtracted in the space next to line 1 of Form 1040 or line 8 for Form 1040NR).
• Amount received as a pension or annuity from a nonqualified deferred compensation plan or a
nongovernmental section 457 plan (put “DFC” and the amount subtracted in the space next to
line 1 of Form 1040 or line 8 for 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.
• Medicaid waiver payments you excluded from income (see instructions for Schedule 1 (Form
1040), line 21, and Pub. 525 for information about these payments).
-
Add all your nontaxable combat pay from Form(s) W-2, box 12, with code Q.
+
Earned Income =
-2-
Line 9 Worksheet
Keep for Your Records
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 9.
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 withheld . . . . . . . . . . . . . . . . . . . 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.
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.
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 10 and line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Add lines 8, 9, and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter one-half of Tier 1 tax (one-half of Forms CT-2, line 1, for all 4 quarters of 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter one-half of Tier 1 Medicare tax (one-half of Forms CT-2, line 2, for all 4 quarters of 2018) . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 14 and line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Add lines 12, 13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
Line 9 Amount
16. Add lines 6, 7, 11, and 15. Enter here and on Schedule 8812, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
-3-

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