Fillable Form 8812 - Additional Child Tax Credit

Form 8812 (2011)

Page

Instructions

• Temporary Assistance for Needy Families (TANF).

• Medicaid and supplemental security income (SSI).

What's New

• Supplemental Nutrition Assistance Program (food stamps) and low-

Future developments. The IRS has created a page on IRS.gov for

income housing.

information about Form 8812 and its instructions, at

• Any other benefits or assistance under any federal programs or under any

form8812. Information about any future developments affecting Form 8812

state or local program financed in whole or in part with federal funds.

(such as legislation enacted after we release it) will be posted on that page.

Nontaxable Combat Pay

Purpose of Form

Enter on line 4b the total amount of nontaxable combat pay that you, and

Use Form 8812 to figure your additional child tax credit. The additional

your spouse if filing jointly, received in 2011. This amount should be

child tax credit may give you a refund even if you do not owe any tax.

shown in Form W-2, box 12, with code Q.

Who Should Use Form 8812

Railroad Employees

First, complete the Child Tax Credit Worksheet that applies to you. See the

If you worked for a railroad, include the following taxes in the total on

instructions for Form 1040, line 51, Form 1040A, line 33, or Form

Form 8812, line 7.

1040NR, line 48. If you meet the condition given in the TIP at the end of

• Tier 1 tax withheld from your pay. This tax should be shown in box 14 of

your Child Tax Credit Worksheet, use Form 8812 to see if you can take the

your Form(s) W-2 and identified as “Tier 1 tax.”

additional child tax credit.

• If you were an employee representative, 50% of the total tier 1 tax you

Effect of Credit on Welfare Benefits

paid for 2011.

Any refund you receive as a result of taking the additional child tax credit

1040A Filers

will not be used to determine if you are eligible for the following

programs, or how much you can receive from them. But if the refund you

If you, or your spouse if filing jointly, had more than one employer for

receive because of the additional child tax credit is not spent within a

2011 and total wages of over $106,800, figure any excess social security

certain period of time, it may count as an asset (or resource) and affect

and tier 1 railroad retirement (RRTA) taxes withheld. See Pub. 505. Include

your eligibility.

any excess on Form 8812, line 10.

Earned Income Chart—Line 4a

IF you...

AND you...

THEN enter on line 4a...

have net earnings

use either optional method to figure

the amount figured using Pub. 972.

from self-

those net earnings

employment

completed Worksheet B of the EIC

your earned income from Worksheet B, line 4b, plus all of your nontaxable combat pay if you did not elect to include it in

instructions in your Form 1040

earned income for the EIC. If you were a member of the clergy, subtract (a) the rental value of a home or the nontaxable

are taking the EIC

instructions

portion of an allowance for a home furnished to you (including payments for utilities), and (b) the value of meals and

on Form 1040, line

lodging provided to you, your spouse, and your dependents for your employer’s convenience.

64a, or Form

1040A, line 38a

did not complete Worksheet B or

your earned income from Step 5 of the EIC instructions in your tax return instructions, plus all of your nontaxable combat

filed Form 1040A

pay if you did not elect to include it in earned income for the EIC.

were self-employed, or you are filing

the amount figured using Pub. 972.

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 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR

}

above reasons

Subtract, if included on line 7 (line 8 for Form 1040NR), any:

are not taking the

• Taxable scholarship or fellowship grant not reported on a Form W-2.

EIC

• Amount received for work performed while an inmate in a penal institution (put

“PRI” and the amount subtracted in the space next to line 7 of Form 1040 or

1040A (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 7 of Form 1040 or Form 1040A (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.

• Amount from Form 2555, line 43, or Form 2555-EZ, line 18.

Add all your nontaxable combat pay from Form(s) W-2, box 12, with code Q

Earned income =

Form 8812 - Additional Child Tax Credit - 2011 Page 2

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