Child Tax Credit Worksheet—Line 50 (keep for your records) Do not use this worksheet if you answered “Yes” to question 1, 2 or 3 on page 39 of the instructions. Instead use Pub. 972 1. $600.00 x ____________ . Multiply and enter the result (Enter number of qualifying children above) 2. Enter the amount from Form 1040, line 44 2.________ 3. _______ 3. Add the amounts from Form 1040, lines 45, 46, 47, 48, and 49 and enter the total. 4. Are the amounts on lines 2 and 3 the same? ___Yes. STOP. You cannot take this credit because there is no tax to reduce. However, you may be able to take the additional child tax credit on Form 1040, line 66 (complete Form 1040 through line 65 and use Form 8812). ___ No. 5. Subtract line 3 from line 2. 4. _______ 1. _______
Is the amount on line 1 more than the amount on line 4? ___Yes. Enter the amount from line 4. In addition, you may be able to take the additional child tax credit on Form 1040, line 66 (complete Form 1040 through line 65 and use Form 8812). ___ No. Enter the amount from line 1.
5. _______ Enter this amount on Form 1040, line 50