Instructions For Form 1040-Ss - U.s. Self-Employment Tax Return (Including The Additional Child Tax Credit For Bona Fide Residents Of Puerto Rico) - 2017 Page 9

Additional Child Tax Credit Worksheet—Part II, Line 3

Keep for Your Records

1. Do you have three or more qualifying children?

No. Stop. You can't claim the credit.

Yes. Go to line 2.

2. Number of qualifying children: _______ × $1,000. Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Enter the amount from Part II, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Enter the amount shown below for your filing status . . . . . . . . . . . . . . . . . . . . . . . . . .

• Married filing jointly — $110,000

• Single — $75,000

• Married filing separately — $55,000

5. Is the amount on line 3 more than the amount on line 4?

No. Leave line 5 blank. Enter -0- on line 6, and go to line 7.

Yes. Subtract line 4 from line 3. If the result isn't 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.) . . . . . . . . . . . . . . . . . . .

6. Multiply the amount on line 5 by 5% (0.05). Enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Is the amount on line 2 more than the amount on line 6?

No. Stop. You can't claim the credit.

Yes. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8. Enter the total, if any, for 2017:

• One-half of Part V, line 12, self-employment tax plus

• One-half of the Additional Medicare Tax you paid on

self-employment income (2017 Form 8959, line 13 ) . . . . . . . . . . . . . . . . . . . . . . . . .

9. Enter the total, if any, for 2017:

• Amount from Part II, line 2, plus

• Employee social security and Medicare tax on tips not reported to employer

from your 2017 Form 4137 and shown on the dotted line next to Part I, line 6, plus

• Uncollected employee social security and Medicare tax on wages from

your 2017 Form 8919 shown on the dotted line next to Part I, line 6, plus

• Uncollected employee social security tax and Medicare tax on tips and

group-term life insurance (see instructions for Part I, line 6) shown on

the dotted line next to Part I, line 6, plus

• Amount on your 2017 Form 8959, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. Add lines 8 and 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10.

Caution. If you are a qualified Hurricane Irma or Hurricane Maria individual (see instructions), and you qualify to determine your

additional child tax credit using certain 2016 amounts, complete lines 11 through 13. Otherwise, take the amount from line 10 and

enter it on line 14.

11. Enter the total, if any, for 2016:

One-half of your self-employment tax from Part V, line 12, of your 2016 Form

1040-SS plus

One-half of the Additional Medicare Tax you paid on self-employment income

(2016 Form 8959, line 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.

12. Enter the total, if any, for 2016:

Amount from Part II, line 2 of your 2016 Form 1040-SS, plus

Employee social security and Medicare tax on tips not reported to employer from

your 2016 Form 4137 and shown on the dotted line next to Part I, line 6 of your 2016

Form 1040-SS, plus

Uncollected employee social security and Medicare tax on wages from your 2016

Form 8919 shown on the dotted line next to Part I, line 6 of your 2016 Form 1040-SS,

plus

Uncollected employee social security and Medicare tax on tips and group-term life

insurance (see instructions for Part I, line 6) shown on the dotted line next to Part I,

line 6 of your 2016 Form 1040-SS, plus

Amount on your 2016 Form 8959, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

13. Add lines 11 and 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13.

14. Enter the larger of line 10 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14.

15. If line 13 is larger than line 10, enter the amount, if any, of Additional Medicare Tax withheld from line 22 of

your 2016 Form 8959. If line 10 is larger than line 13, enter the amount from line 22 of your 2017 Form 8959

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.

16. Subtract line 15 from line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.

17. If line 13 is larger than line 10, enter the amount, if any, from Part I, line 8 of your 2016 Form 1040-SS. If

line 10 is larger than line 13, enter the amount from Part I, line 8 of your 2017 Form 1040-SS (see

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17.

18. Is the amount on line 16 more than the amount on line 17?

No. Stop. You can't claim the credit.

Yes. Subtract line 17 from line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.

19. Additional child tax credit. Enter the smaller of line 7 or line 18 here and on

Form 1040-SS, Part II, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.

Instructions for Form 1040-SS (2017)

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