Department of the Treasury
Internal Revenue Service
Publication 972
Cat. No. 26584R — OMB No. 1545-0074
Child Tax
Credit
For use in preparing
2016 Returns
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Future Developments
For the latest information about developments related to
Pub. 972, such as legislation enacted after it was
published, go to IRS.gov/pub972.
What’s New
Refunds for 2016 tax returns claiming EIC or ACTC
cannot be issued before Feb. 15, 2017. Due to
changes in the law, if you claim the earned income tax
credit (EIC) and/or the additional child tax credit (ACTC)
on your income tax return, the IRS cannot issue your re-
fund before February 15. This applies to the entire refund,
not just the portion associated with the EIC or ACTC.
Hardship claims for these refunds will not be accepted
prior to February 15, as this refund hold is required by law.
The IRS will begin accepting and processing tax re-
turns once the filing season begins. Check Where's My
Refund? on IRS.gov after February 15 for your personal-
ized refund status. It's updated once a day and remains
the best way to check the status of your refund.
Reminders
Foreign earned income. If you are filing Form 2555 or
2555-EZ (both relating to foreign earned income), you
cannot claim the additional child tax credit.
Taxpayer identification number needed by due date
of return. If you do not have a social security number
(SSN) or IRS individual taxpayer identification number
(ITIN) by the due date of your 2016 return (including ex-
tensions), you cannot claim the child tax credit or the addi-
tional child tax credit on either your original or an amen-
ded 2016 return, even if you later get an SSN or ITIN.
Also, neither credit is allowed on either your original or an
amended 2016 return for a child who does not have an
SSN, ITIN, or IRS adoption taxpayer identification number
(ATIN) by the due date of your return (including exten-
sions), even if that child later gets one of those numbers.
If you apply for an ATIN or ITIN on or before the due
date of your 2016 return (including extensions) and the
IRS issues you an ATIN or ITIN as a result of the applica-
tion, the IRS will consider your ATIN or ITIN as issued on
or before the due date of your return.
Photographs of missing children. The Internal Reve-
nue Service is a proud partner with the National Center for
Missing & Exploited Children® (NCMEC). 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) or visiting www.missingkids.com if you
recognize a child.
Dec 20, 2016
Introduction
The purpose of this publication is:
1. To figure the child tax credit you claim on Form 1040,
line 52; Form 1040A, line 35; or Form 1040NR,
line 49; and
2. To figure the amount of earned income you enter on
line 4a of Schedule 8812 (Form 1040A or 1040), Child
Tax Credit.
This publication is intended primarily for individuals
sent here by the instructions to Forms 1040, 1040A, or
1040NR, or Schedule 8812. Even if you were not sent
here by the instructions to one of the forms or the sched-
ule, you can still choose to use this publication to figure
your credit. However, most individuals can use a simpler
worksheet in their tax form instructions.
If you were sent here from your Form 1040, Form
1040A, or Form 1040NR instructions. Complete the
Child Tax Credit Worksheet later in this publication.
If you were sent here from your Schedule 8812 in
structions. Complete the 1040 and 1040NR Fil
ers —Earned Income Worksheet later in this publication.
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
either of the following questions, you must use this publi-
cation to figure your child tax credit.
1. Are you excluding income from Puerto Rico or filing
any of the following forms?
a. Form 2555 or 2555-EZ (relating to foreign earned
income).
b. Form 4563 (exclusion of income for residents of
American Samoa).
2. Are you claiming any of the following credits?
a. Mortgage interest credit, Form 8396.
b. Adoption credit, Form 8839.
c. Residential energy efficient property credit, Form
5695, Part I.
d. District of Columbia first-time homebuyer credit,
Form 8859.
Comments and suggestions. We welcome your com-
ments about this publication and your suggestions for fu-
ture editions.
You can send us comments from IRS.gov/forms. Click
on “More Information” and then on “Give us feedback.”
Or you can write to:
Internal Revenue Service
Tax Forms and Publications
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.
Although we cannot respond individually to each com-
ment received, we do appreciate your feedback and will
consider your comments as we revise our tax products.
Ordering forms and publications. Visit IRS.gov/
forms to download forms and publications. Otherwise, you
can go to IRS.gov/orderforms to order current and
prior-year forms and instructions. Your order should arrive
within 10 business days.
Tax questions. If you have a tax question not an-
swered by this publication, check IRS.gov and How To
Get Tax Help at the end of this publication.
Child Tax Credit
This credit is for people who have a qualifying child as de-
fined later. It is in addition to the credit for child and de-
pendent care expenses (on Form 1040, line 49; Form
1040A, line 31; or Form 1040NR, line 47) and the earned
income credit (on Form 1040, line 66a; or Form 1040A,
line 42a).
The maximum amount you can claim for the credit is
$1,000 for each qualifying child.
Qualifying Child
A qualifying child for purposes of the child tax credit is a
child who:
1. Is your son, daughter, stepchild, foster child, brother,
sister, stepbrother, stepsister, half brother, half sister,
or a descendant of any of them (for example, your
grandchild, niece, or nephew),
2. Was under age 17 at the end of 2016,
3. Did not provide over half of his or her own support for
2016,
4. Lived with you for more than half of 2016 (see Excep
tions to time lived with you, later),
5. Is claimed as a dependent on your return,
6. Does not file a joint return for the year (or files it only
to claim a refund of withheld income tax or estimated
tax paid), and
7. Was a U.S. citizen, a U.S. national, or a U.S. resident
alien. For more information, see Pub. 519, U.S. Tax
Guide for Aliens. If the child was adopted, see Adop
ted child, later.
Page 2 Publication 972 (2016)
For each qualifying child, you must either check the box
on Form 1040 or Form 1040A, line 6c, column (4); or
Form 1040NR, line 7c, column (4).
Example 1. Your son turned 17 on December 30,
2016. He is a citizen of the United States and you claimed
him as a dependent on your return. He is not a qualifying
child for the child tax credit because he was not under
age 17 at the end of 2016.
Example 2. Your 10-year-old nephew lives in Mexico
and qualifies as your dependent. Because he is not a U.S.
citizen, U.S. national, or U.S. resident alien, he is not a
qualifying child for the child tax credit.
Filers who have certain child dependents with an IRS
Individual Taxpayer Identification Number (ITIN). If
you are claiming a child tax credit or additional child tax
credit for a child identified on your tax return with an ITIN,
you must complete Part I of Schedule 8812 (Form 1040A
or 1040). An ITIN is for tax use only and may expire under
certain conditions. See the Instructions for Form W-7 for
details.
Although a child may be your dependent, you may
claim a child tax credit or additional child tax credit only for
a dependent who is a citizen, national, or resident of the
United States. To be treated as a resident of the United
States, a child generally will need to meet the require-
ments of the substantial presence test. For more informa-
tion about the substantial presence test, see Pub. 519.
Adopted child. An adopted child is always treated as
your own child. An adopted child includes a child lawfully
placed with you for legal adoption.
If you are a U.S. citizen or U.S. national and your adop-
ted child lived with you all year as a member of your
household in 2016, that child meets condition (7) above to
be a qualifying child for the child tax credit.
Exceptions to time lived with you. A child is consid-
ered to have lived with you for more than half of 2016 if
the child was born or died in 2016 and your home was this
child's home for more than half the time he or she was
alive. Temporary absences by you or the child for special
circumstances, such as school, vacation, business, medi-
cal care, military service, or detention in a juvenile facility,
count as time the child lived with you.
There are also exceptions for kidnapped children and
children of divorced or separated parents. For details, see
the instructions for line 6c in either the Form 1040 or Form
1040A instructions.
Qualifying child of more than one person. A special
rule applies if your qualifying child is the qualifying child of
more than one person. For details, see the instructions for
line 6c in either the Form 1040 or Form 1040A instruc-
tions.
Limits on the Credit
You must reduce the maximum credit amount of $1,000
for each child if either (1) or (2) applies.
1. The amount on Form 1040, line 47; Form 1040A,
line 30; or Form 1040NR, line 45, is less than the
credit. If this amount is zero, you cannot take this
credit because there is no tax to reduce. But you may
be able to take the additional child tax credit. See Ad
ditional Child Tax Credit, later.
2. Your modified adjusted gross income (AGI) is more
than the amount shown below for your filing status.
a. Married filing jointly – $110,000.
b. Single, head of household, or qualifying widow(er)
– $75,000.
c. Married filing separately – $55,000.
Modified AGI. For purposes of the child tax credit, your
modified AGI is your AGI plus the following amounts that
may apply to you.
Any amount excluded from income because of the ex-
clusion of income from Puerto Rico. On the dotted line
next to Form 1040, line 38, enter the amount excluded
and identify it as “EPRI.” Also attach a copy of any
Form(s) 499R-2/W-2PR to your return.
Any amount on line 45 or line 50 of Form 2555, For-
eign Earned Income.
Any amount on line 18 of Form 2555-EZ, Foreign
Earned Income Exclusion.
Any amount on line 15 of Form 4563, Exclusion of In-
come for Bona Fide Residents of American Samoa.
If you do not have any of the above, your modified AGI
is the same as your AGI.
AGI. Your AGI is the amount on Form 1040, line 38;
Form 1040A, line 22; or Form 1040NR, line 37.
Claiming the Credit
To claim the child tax credit, you must file Form 1040,
Form 1040A, or Form 1040NR. You cannot claim the child
tax credit on Form 1040EZ or Form 1040NR-EZ. You
must provide the name and identification number (usually
a social security number) on your tax return for each quali-
fying child.
Taxpayer identification number needed by
due date of return. If you do not have a social
security number (SSN) or IRS individual taxpayer
identification number (ITIN) by the due date of your 2016
return (including extensions), you cannot claim the child
tax credit or the additional child tax credit on either your
original or an amended 2016 return, even if you later get
an SSN or ITIN. Also, neither credit is allowed on either
your original or an amended 2016 return for a child who
does not have an SSN, ITIN, or IRS adoption taxpayer
identification number (ATIN) by the due date of your return
(including extensions), even if that child later gets one of
those numbers.
If you apply for an ATIN or ITIN on or before the due date
of your 2016 return (including extensions) and the IRS
issues you an ATIN or ITIN as a result of the application,CAUTION
!
Publication 972 (2016) Page 3
the IRS will consider your ATIN or ITIN as issued on or be
fore the due date of your return.
Earned Income
You will need to figure your earned income using one of
the worksheets that appear later in this publication if you
are completing the Line 11 Worksheet, later, or Schedule
8812. Form 1040 or Form 1040NR filers, use the 1040
and 1040NR Filers —Earned Income Worksheet, later, to
figure your earned income. Form 1040A filers, use the
1040A Filers —Earned Income Worksheet, later.
For this purpose, earned income includes only:
Taxable earned income, and
Nontaxable combat pay.
Additional Child Tax Credit
This credit is for certain individuals who get less than the
full amount of the child tax credit. The additional child tax
credit may give you a refund even if you do not owe any
tax.
Foreign earned income. If you file Form 2555 or
2555-EZ (both relating to foreign earned income), you
cannot claim the additional child tax credit.
How to claim the additional child tax credit. To claim
the additional child tax credit, follow the steps below.
1. Make sure you figured the amount, if any, of your
child tax credit.
2. If you answered “Yes” on line 9 or line 10 of the Child
Tax Credit Worksheet in the Form 1040, Form 1040A,
or Form 1040NR instructions (or on line 13 of the
Child Tax Credit Worksheet in this publication), use
Parts II–IV of Schedule 8812 to see if you can take the
additional child tax credit.
3. If you have an additional child tax credit on line 13 of
Schedule 8812, carry it to Form 1040, line 67; Form
1040A, line 43; or Form 1040NR, line 64.
Taxpayer identification number needed by
due date of return. If you do not have a social
security number (SSN) or IRS individual taxpayerCAUTION
!
identification number (ITIN) by the due date of your 2016
return (including extensions), you cannot claim the child
tax credit or the additional child tax credit on either your
original or an amended 2016 return, even if you later get
an SSN or ITIN. Also, neither credit is allowed on either
your original or an amended 2016 return for a child who
does not have an SSN, ITIN, or IRS adoption taxpayer
identification number (ATIN) by the due date of your return
(including extensions), even if that child later gets one of
those numbers.
If you apply for an ATIN or ITIN on or before the due date
of your 2016 return (including extensions) and the IRS is
sues you an ATIN or ITIN as a result of the application, the
IRS will consider your ATIN or ITIN as issued on or before
the due date of your return.
Paperwork Reduction Act
Notice
We ask for the information on the worksheets in this publi-
cation to carry out the Internal Revenue laws of the United
States. You are required to give us the information if re-
quested. We need it to ensure that you are complying with
these laws and to allow us to figure and collect the right
amount of tax.
You are not required to provide the information reques-
ted on a form (or worksheet in this publication) that is sub-
ject to the Paperwork Reduction Act unless the form (or
publication) displays a valid OMB control number. Books
or records relating to a form, its instructions, or this publi-
cation must be retained as long as their contents may be-
come material in the administration of any Internal Reve-
nue law. Generally, tax returns and return information are
confidential, as required by section 6103.
The average time and expenses required to complete
these worksheets will vary depending on individual cir-
cumstances. For the estimated averages, see the instruc-
tions for your income tax return.
If you have suggestions for making these worksheets
simpler, we would be happy to hear from you. See Com
ments and suggestions, earlier.
Page 4 Publication 972 (2016)
Child Tax Credit WorksheetNo. STOP
1.
2.
3.
8.
7.
Number of qualifying children: $1,000. Enter the result.
Enter the amount from Form 1040, line 38;
Form 1040A, line 22; or Form 1040NR, line 37.
1040 Filers. Enter the total of any—
• Exclusion of income from Puerto Rico, and
• Amounts from Form 2555, lines 45 and 50;
Form 2555-EZ, line 18; and Form 4563, line 15.
Is the amount on line 1 more than the amount on line 7?
You cannot take the child tax credit on Form 1040, line 52; Form 1040A,
line 35; or Form 1040NR, line 49. You also cannot take the additional
child tax credit on Form 1040, line 67; Form 1040A, line 43; or
Form 1040NR, line 64. Complete the rest of your Form 1040, Form 1040A,
or Form 1040NR.
Yes. Subtract line 7 from line 1. Enter the result.
Go to Part 2 on the next page.
Multiply the amount on line 6 by 5% (0.05). Enter the result.
1040A and 1040NR Filers. Enter -0-.
4. Add lines 2 and 3. Enter the total. 4
5. Enter the amount shown below for your filing status.
• Married filing jointly - $110,000
• Single, head of household, or
qualifying widow(er) - $75,000
• Married filing separately - $55,000
6. Is the amount on line 4 more than the amount on line 5?
Yes. Subtract line 5 from line 4.
No. Leave line 6 blank. Enter -0- on line 7.
If the result is not a multiple of $1,000,
increase it to the next multiple of $1,000.
For example, increase $425 to $1,000,
increase $1,025 to $2,000, etc.
Part 1
CAUTION
• To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2016 and meet the other
requirements listed earlier under Qualifying Child. Also see Taxpayer identification number needed by due date of return, earlier.
Figure the amount of any credits you are claiming on Form 5695, Part II, line 30;
Form 8910; Form 8936; or Schedule R.
Before you begin:
• If you do not have a qualifying child, you cannot claim the child tax credit.
Publication 972 (2016) Page 5
Child Tax Credit Worksheet—Continued9.
10.
Enter the amount from Form 1040, line 47; Form 1040A, line 30; or
Form 1040NR, line 45.
Add the following amounts from:
11. Are you claiming any of the following credits?
• Residential energy efficient property credit, Form 5695, Part I.
12. Subtract line 11 from line 9. Enter the result.
Part 2
1040
13. Is the amount on line 8 of this worksheet more than the amount on line 12?
TIP
Yes. Enter the amount from line 12.
See the below.
No. Enter the amount from line 8. This is your
child tax credit.
Enter this amount on
Form 1040, line 52;
Form 1040A, line 35;
or Form 1040NR, line
49.
You may be able to take the additional child tax credit on
Form 1040, line 67; Form 1040A, line 43; or Form 1040NR,
line 64, only if you answered “Yes” on line 13.
• First, complete your Form 1040 through line 66a (also
complete line 71), Form 1040A through line 42a, or Form
1040NR through line 63 (also complete line 67).
• Then, use Parts II IV of Schedule 8812 to figure any
additional child tax credit.
Yes. If you are filing Form 2555 or 2555-EZ, enter the amount from
line 10. Otherwise, complete the Line 11 Worksheet, later, to figure
the amount to enter here.
No. Enter the amount from line 10.
1040A
Form 1040 or Form 1040A or Form 1040NR
Line 48
Line 49
Line 50
Line 51
Line 31
Line 33
Line 34
Enter the total.
+
TIP
Line 46
Line 47
Line 48
1040NR
• Mortgage interest credit, Form 8396.
• District of Columbia first-time homebuyer credit, Form 8859.
Form 8910, line 15
Form 8936, line 23
Schedule R, line 22
+
+
+
+
+
+
• Adoption credit, Form 8839.
Form 5695, line 30 +
Page 6 Publication 972 (2016)
Line 11 WorksheetComplete the Earned Income Worksheet, later, that applies to you.
1.
5.
7.
Enter the amount from line 8 of the Child Tax Credit Worksheet.
If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA
taxes, use the Additional Medicare Tax and RRTA Tax
Worksheet to figure the amount to enter; otherwise enter
the total of the following amounts from Form(s) W-2:
1040 filers. Enter the total of any—
• Amounts from Form 1040, lines 27 and 58, and
• Any taxes that you identified using code
“UT” and entered on line 62.
1040A filers. Enter -0-.
8. Add lines 6 and 7. Enter the total. 8
• Social security tax withheld from box 4, and
• Medicare tax withheld from box 6.
If married filing
jointly, include your
spouse’s amounts
with yours when
completing lines 6
and 7.
Use this worksheet only if you answered “Yes” on line 11 of the Child Tax Credit Worksheet earlier and are not filing
Form 2555 or 2555-EZ.
Before you begin:
2. 2
Enter your earned income from the Earned Income
Worksheet that applies to you.
No. Leave line 3 blank, enter -0- on line 4, and go
to line 5.
3. Is the amount on line 2 more than $3,000?
Yes. Subtract $3,000 from the amount on line 2.
Enter the result.
4. Multiply the amount on line 3 by 15% (0.15) and enter the result.
Is the amount on line 1 of the Child Tax Credit Worksheet $3,000 or more?
No.
Yes. If line 4 above is equal to or more than line 1 above, leave lines 6 through 9
blank, enter -0- on line 10, and go to line 11. Otherwise, see 1040 filers, 1040A
filers, and 1040NR filers at the end of this worksheet and then go to line 6.
6.
CAUTION
1040NR filers. Enter the total of any—
• Amounts from Form 1040NR, lines 27 and 56, and
• Any taxes that you identified using code “UT” and entered
on line 60.
• If line 4 above is zero, enter the amount from line 1 above on line 12 of this worksheet.
Do not complete the rest of this worksheet. Instead, go back to
the Child Tax Credit Worksheet and do the following. Enter the amount
from line 10 on line 11, and complete lines 12 and 13.
• If line 4 above is more than zero, leave lines 6 through 9 blank, enter -0-
on line 10, and go to line 11.
1040 filers. Complete lines 58, 66a, and 71 of your return if they apply to you.
1040A filers. Complete line 42a of your return if it applies to you. If you, or your spouse if
filing jointly, had more than one employer for 2016 and total wages of over $118,500, figure
any excess social security and Tier 1 railroad retirement (RRTA) taxes withheld. See the
instructions for Form 1040A, line 46.
1040NR filers. Complete lines 56 and 67 of your return if they apply to you.
Publication 972 (2016) Page 7
12.
Is the amount on line 11 of this worksheet more than the amount on line 1?
13. Enter the total of the amounts from—
• Form 5695, line 15, and 13
14. Enter the amount from line 10 of the Child Tax Credit Worksheet.
15. Add lines 13 and 14. Enter the total. 15
Yes. Enter -0-.
No. Subtract line 11 from line 1. Enter the result.
Next, figure the amount of any of the following credits that you are claiming.
• Residential energy efficient property credit, Form 5695, Part I.
Then, go to line 13.
Enter this amount on
line 11 of the Child
Tax Credit Worksheet.
11. Enter the larger of line 4 or line 10. 11
• Mortgage interest credit, Form 8396.
• Form 8396, line 9, and
10. Subtract line 9 from line 8. If the result is zero or less, enter -0-. 10
• District of Columbia first-time homebuyer credit, Form 8859.
• Form 8859, line 3.
• Adoption credit, Form 8839.
• Form 8839, line 16, and
9. 1040 filers. Enter the total of the amounts from
Form 1040, lines 66a and 71.
1040A filers. Enter the total of any—
9• Amount from Form 1040A, line 42a, and
• Excess social security and Tier 1 RRTA taxes
withheld that you entered to the left of Form
1040A, line 46.
1040NR filers. Enter the amount from Form
1040NR, line 67.Page 8 Publication 972 (2016)
1040 and 1040NR Filers — Earned Income Worksheet (for
line 2 of the Line 11 Worksheet or line 4a of Schedule 8812,
Child Tax Credit) Keep for Your Records
Before you begin:
Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line
4a of Schedule 8812, Child Tax Credit.
Disregard community property laws when figuring the amounts to enter on this worksheet.
If married filing jointly, include your spouse's amounts with yours when completing this worksheet.
1. a. Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.
b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule
8812, line 4b. This amount should be shown in Form(s) W-2, box 12, with code Q . . . . . . . . . . . . . . . 1b.
Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or
Form 1065-B), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3.
2. a. Enter any statutory employee income reported on line 1 of Schedule C or C-EZ . . . . . . . . . . . . . . . . . 2a.
b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form
1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.*
Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in
the Partner's Instructions for Schedule K-1. Do not include on this line any statutory employee
income or any other amounts exempt from self-employment tax. Options and commodities dealers
must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256
contracts) from section 1256 contracts or related property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b.
c. Enter any net farm profit or (loss) from Schedule F, line 34, and from farm
partnerships, Schedule K-1 (Form 1065), box 14, code A.* Reduce any
Schedule K-1 amounts as described in the instructions for completing
Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this
line any amounts exempt from self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . 2c.
d. If you used the farm optional method to figure net earnings from self-employment,
enter the amount from Schedule SE, Section B, line 15. Otherwise, skip this line
and enter on line 2e the amount from line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d.
e. If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss)
from line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e.
3. Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet.
Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever
applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter any amount included on line 1a that is:
a. A scholarship or fellowship grant not reported on Form W-2 . . . . . . . . . . . . . . . . . . . 4a.
b. For work done while an inmate in a penal institution (enter “PRI” and this amount
on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) . . . . . . . . . 4b.
c. A pension or annuity from a nonqualified deferred compensation plan or a
nongovernmental section 457 plan (enter “DFC” and this amount on the dotted
line next to line 7 of Form 1040 or line 8 of 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c.
d. A Medicaid waiver payment you exclude from income (see the instructions for
Form 1040, line 21, and Pub. 525 for information about these payments) . . . . . . . . 4d.
5. Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 . . . . . . . . . . . . . . . . 5.
6. Add lines 4a, 4b, 4c, 4d, and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Subtract line 6 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet.
If you were sent here from Schedule 8812, enter this amount on line 4a of that form.
*If you have any Schedule K1 amounts and you are not required to file Schedule SE, complete the appropriate
line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to
your return.
Publication 972 (2016) Page 9
1040A Filers — Earned Income Worksheet (for line 2 of the
Line 11 Worksheet) Keep for Your Records
Before you begin:
Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication.
Disregard community property laws when figuring the amounts to enter on this worksheet.
1. a. Enter the amount from Form 1040A, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.
b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule
8812, line 4b. This amount should be shown in Form(s) W-2, box 12, with code Q . . . . . . . . . 1b.
c. Add lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c.
2. Enter any amount included on line 1a that is:
a. A scholarship or fellowship grant not reported on Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . 2a.
b. For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of
Form 1040A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b.
c. A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental
section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). 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 . . . . . . . . . . . . . . . . . 2c.
3. Add lines 2a through 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Subtract line 3 from line 1c. Enter the result here and on line 2 of the Line 11 Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . 4.
Additional Medicare Tax and RRTA Tax Worksheet (for
line 6 of the Line 11 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 6 of the Line 11
Worksheet.
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 . . . . . . . . . . . . . . . . . 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 SelfEmployment 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 and line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
11. Add lines 8, 9, and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2016) . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2016) . . . . . . . . . . . . . . . . . . . 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 and line 10 . . . . . . . . . . . . . . 14.
15. Add lines 12, 13, and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
Line 6 amount
16. Add lines 6, 7, 11, and 15. Enter here and on line 6 of the Line 11 Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
Page 10 Publication 972 (2016)
How To Get Tax Help
If you have questions about a tax is-
sue, need help preparing your tax re-
turn, or want to download free publica-
tions, forms, or instructions, go to
IRS.gov and find resources that can
help you right away.
Preparing and filing your tax return.
Find free options to prepare and file
your return on IRS.gov or in your local
community if you qualify.
The Volunteer Income Tax Assis-
tance (VITA) program offers free tax
help to people who generally make
$54,000 or less, persons with disabili-
ties, the elderly, and limited-Eng-
lish-speaking taxpayers who need help
preparing their own tax returns. The
Tax Counseling for the Elderly (TCE)
program offers free tax help for all tax-
payers, particularly those who are 60
years of age and older. TCE volunteers
specialize in answering questions
about pensions and retirement-related
issues unique to seniors.
You can go to IRS.gov and click on
the Filing tab to see your options for
preparing and filing your return which
include the following.
Free File. Go to IRS.gov/freefile.
See if you qualify to use
brand-name software to prepare
and efile your federal tax return for
free.
VITA. Go to IRS.gov/vita, down-
load the free IRS2Go app, or call
1-800-906-9887 to find the nearest
VITA location for free tax prepara-
tion.
TCE. Go to IRS.gov/tce, download
the free IRS2Go app, or call
1-888-227-7669 to find the nearest
TCE location for free tax prepara-
tion.
Getting answers to your tax
law questions. On IRS.gov
get answers to your tax ques-
tions anytime, anywhere.
Go to IRS.gov/help or IRS.gov/
letushelp pages for a variety of
tools that will help you get answers
to some of the most common tax
questions.
Go to IRS.gov/ita for the Interactive
Tax Assistant, a tool that will ask
you questions on a number of tax
law topics and provide answers.
You can print the entire interview
and the final response for your re-
cords.
Go to IRS.gov/pub17 to get Pub.
17, Your Federal Income Tax for
Individuals, which features details
on tax-saving opportunities, 2016
tax changes, and thousands of in-
teractive links to help you find an-
swers to your questions. View it on-
line in HTML or as a PDF or, better
yet, download it to your mobile de-
vice to enjoy eBook features.
You may also be able to access tax
law information in your electronic
filing software.
Getting tax forms and publications.
Go to IRS.gov/forms to view, down-
load, or print all of the forms and publi-
cations you may need. You can also
download and view popular tax publi-
cations and instructions (including the
1040 instructions) on mobile devices
as an eBook at no charge. Or, you can
go to IRS.gov/orderforms to place an
order and have forms mailed to you
within 10 business days.
Using direct deposit. The fastest
way to receive a tax refund is to com-
bine direct deposit and IRS efile . Di-
rect deposit securely and electronically
transfers your refund directly into your
financial account. Eight in 10 taxpayers
use direct deposit to receive their re-
fund. IRS issues more than 90% of re-
funds in less than 21 days.
Delayed refund for returns claiming
certain credits. Due to changes in
the law, the IRS can’t issue refunds be-
fore February 15, 2017, for returns that
claim the earned income credit (EIC) or
the additional child tax credit (ACTC).
This applies to the entire refund, not
just the portion associated with these
credits.
Getting a transcript or copy of a re
turn. The quickest way to get a copy
of your tax transcript is to go to
IRS.gov/transcripts. Click on either
"Get Transcript Online" or "Get Tran-
script by Mail" to order a copy of your
transcript. If you prefer, you can:
Order your transcript by calling
1-800-908-9946.
Mail Form 4506-T or Form
4506T-EZ (both available on
IRS.gov).
Using online tools to help prepare
your return. Go to IRS.gov/tools for
the following.
The Earned Income Tax Credit
Assistant (IRS.gov/eic) determines
if you are eligible for the EIC.
The Online EIN Application
(IRS.gov/ein) helps you get an em-
ployer identification number.
The IRS Withholding Calculator
(IRS.gov/w4app) estimates the
amount you should have withheld
from your paycheck for federal in-
come tax purposes.
The First Time Homebuyer Credit
Account Lookup (IRS.gov/
homebuyer) tool provides informa-
tion on your repayments and ac-
count balance.
The Sales Tax Deduction
Calculator (IRS.gov/salestax) fig-
ures the amount you can claim if
you itemize deductions on Sched-
ule A (Form 1040), choose not to
claim state and local income taxes,
and you didn’t save your receipts
showing the sales tax you paid.
Resolving taxrelated identity theft
issues.
The IRS doesn’t initiate contact
with taxpayers by email or tele-
phone to request personal or finan-
cial information. This includes any
type of electronic communication,
such as text messages and social
media channels.
Go to IRS.gov/idprotection for in-
formation and videos.
If your SSN has been lost or stolen
or you suspect you are a victim of
tax-related identity theft, visit
Publication 972 (2016) Page 11
IRS.gov/id to learn what steps you
should take.
Checking on the status of your re
fund.
Go to IRS.gov/refunds.
Due to changes in the law, the IRS
can’t issue refunds before Febru-
ary 15, 2017, for returns that claim
the EIC or the ACTC. This applies
to the entire refund, not just the
portion associated with these cred-
its.
Download the official IRS2Go app
to your mobile device to check your
refund status.
Call the automated refund hotline
at 1-800-829-1954.
Making a tax payment. The IRS uses
the latest encryption technology to en-
sure your electronic payments are safe
and secure. You can make electronic
payments online, by phone, and from a
mobile device using the IRS2Go app.
Paying electronically is quick, easy,
and faster than mailing in a check or
money order. Go to IRS.gov/payments
to make a payment using any of the fol-
lowing options.
IRS Direct Pay: Pay your individual
tax bill or estimated tax payment
directly from your checking or sav-
ings account at no cost to you.
Debit or credit card: Choose an
approved payment processor to
pay online, by phone, and by mo-
bile device.
Electronic Funds Withdrawal:
Offered only when filing your fed-
eral taxes using tax preparation
software or through a tax profes-
sional.
Electronic Federal Tax Payment
System: Best option for busi-
nesses. Enrollment is required.
Check or money order: Mail your
payment to the address listed on
the notice or instructions.
Cash: If cash is your only option,
you may be able to pay your taxes
at a participating retail store.
What if I can’t pay now? Go to
IRS.gov/payments for more informa-
tion about your options.
Apply for an online payment
agreement (IRS.gov/opa) to meet
your tax obligation in monthly in-
stallments if you can’t pay your
taxes in full today. Once you com-
plete the online process, you will
receive immediate notification of
whether your agreement has been
approved.
Use the Offer in Compromise Pre
Qualifier (IRS.gov/oic) to see if you
can settle your tax debt for less
than the full amount you owe.
Checking the status of an amended
return. Go to IRS.gov and click on
Where’s My Amended Return?
(IRS.gov/wmar) under the “Tools” bar
to track the status of Form 1040X
amended returns. Please note that it
can take up to 3 weeks from the date
you mailed your amended return for it
show up in our system and processing
it can take up to 16 weeks.
Understanding an IRS notice or let
ter. Go to IRS.gov/notices to find addi-
tional information about responding to
an IRS notice or letter.
Contacting your local IRS office.
Keep in mind, many questions can be
resolved on IRS.gov without visiting an
IRS Tax Assistance Center (TAC). Go
to IRS.gov/letushelp for the topics peo-
ple ask about most. If you still need
help, IRS TACs provide tax help when
a tax issue can’t be handled online or
by phone. All TACs now provide serv-
ice by appointment so you’ll know in
advance that you can get the service
you need without waiting. Before you
visit, go to IRS.gov/taclocator to find
the nearest TAC, check hours, availa-
ble services, and appointment options.
Or, on the IRS2Go app, under the Stay
Connected tab, choose the Contact Us
option and click on “Local Offices.”
Watching IRS videos. The IRS Video
portal (IRSvideos.gov) contains video
and audio presentations for individuals,
small businesses, and tax professio-
nals.
Getting tax information in other lan
guages. For taxpayers whose native
language isn’t English, we have the fol-
lowing resources available. Taxpayers
can find information on IRS.gov in the
following languages.
Spanish (IRS.gov/spanish).
Chinese (IRS.gov/chinese).
Vietnamese (IRS.gov/vietnamese).
Korean (IRS.gov/korean).
Russian (IRS.gov/russian).
The IRS TACs provide
over-the-phone interpreter service in
over 170 languages, and the service is
available free to taxpayers.
The Taxpayer Advocate
Service Is Here To Help
You
What is the Taxpayer
Advocate Service?
The Taxpayer Advocate Service (TAS)
is an independent organization within
the IRS that helps taxpayers and pro-
tects taxpayer rights. Our job is to en-
sure that every taxpayer is treated
fairly and that you know and under-
stand your rights under the Taxpayer
Bill of Rights.
What Can the Taxpayer
Advocate Service Do For
You?
We can help you resolve problems that
you can’t resolve with the IRS. And our
service is free. If you qualify for our as-
sistance, you will be assigned to one
advocate who will work with you
throughout the process and will do ev-
erything possible to resolve your issue.
TAS can help you if:
Your problem is causing financial
difficulty for you, your family, or
your business,
You face (or your business is fac-
ing) an immediate threat of ad-
verse action, or
You’ve tried repeatedly to contact
the IRS but no one has responded,
or the IRS hasn’t responded by the
date promised.
How Can You Reach Us?
We have offices in every state, the
District of Columbia, and Puerto Rico.
Your local advocate’s number is in your
Page 12 Publication 972 (2016)
local directory and at
taxpayeradvocate.irs.gov. You can
also call us at 1-877-777-4778.
How Can You Learn About
Your Taxpayer Rights?
The Taxpayer Bill of Rights describes
10 basic rights that all taxpayers have
when dealing with the IRS. Our Tax
Toolkit at taxpayeradvocate.irs.gov
can help you understand what these
rights mean to you and how they apply.
These are your rights. Know them.
Use them.
How Else Does the Taxpayer
Advocate Service Help
Taxpayers?
TAS works to resolve large-scale prob-
lems that affect many taxpayers. If you
know of one of these broad issues,
please report it to us at IRS.gov/sams.
Low Income Taxpayer
Clinics
Low Income Taxpayer Clinics (LITCs)
serve individuals whose income is be-
low a certain level and need to resolve
tax problems such as audits, appeals,
and tax collection disputes. Some clin-
ics can provide information about tax-
payer rights and responsibilities in dif-
ferent languages for individuals who
speak English as a second language.
To find a clinic near you, visit IRS.gov/
litc or see IRS Publication 4134, Low
Income Taxpayer Clinic List.
To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.Index
A
Additional child tax credit 4
Assistance (See Tax help)
C
Claiming the credit 3
E
Earned income 4
I
Identity theft 11
L
Limits on the credit 3
P
Publications (See Tax help)
Q
Qualifying child 2
T
Tax help 11
Publication 972 (2016) Page 13