Tools for Tax Pros TheTaxBook™
Child Tax Credit and Credit for Other Dependents Worksheet (2019)
Qualifying child for the Child Tax Credit. Both requirements must be met.
1) Child must be under age 17 at the end of 2019, and
2) Child must meet the other requirements listed under Child Tax Credit and Credit for Other
Dependents, page 11-7, TheTaxBook, 1040 Edition/Deluxe Edition.
Be sure to check the “Child Tax Credit” box in column (4) of the Dependents section on Form 1040
for each qualifying child.
Credit for Other Dependents. If the taxpayer does not have a qualifying child, he or she may be
able to claim the Credit for Other Dependents. See the requirements listed under Child Tax Credit
and Credit for Other Dependents, page 11-7, TheTaxBook, 1040 Edition/Deluxe Edition.
Divorced or separated parents. See Qualifying Child of More Than One Person, page 3-9, TheTax-
Book, 1040 Edition/Deluxe Edition.
Social
Security Number. To claim the Child Tax Credit the child must have a Social Security Number
valid for employment issued before the due date of the 2019 return (including extensions). If a child
has an ITIN or ATIN, the taxpayer is eligible for the Credit for Other Dependents.
Exceptions to using this worksheet. Use the work-
sheet in IRS Pub. 972, Child
Tax Credit, ifany of the
following are true.
• The taxpayer is claiming any of the following credits.
– Form 5695, Residential Energy Credits.
– Form 8396, Mortgage Interest Credit.
– Form 8839, Qualified Adoption Expenses.
– Form 8859, Carryforward of the District of
Columbia First-Time Homebuyer Credit.
• The taxpayer is excluding income from Puerto Rico or
filing any of the following forms.
– Form 2555, Foreign Earned Income.
– Form 2555-EZ, Foreign Earned Income Exclusion.
– Form 4563, Exclusion of Income for Bona Fide
Residents of American Samoa.
Part 1
1) Number of qualifying children under age 17 with required SSN:____________ × $2,000 = ................................................. 1)
2) Number of other dependents, including qualifying children without the required SSN:______ × $500 =
............................ 2)
Note: Do not include the taxpayer, spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident alien.
Also, do not include anyone included on line 1.
3) Add lines 1 and 2
.................................................................................................................................................................... 3)
4) Enter the amount from line 8b, Form 1040
............................................................................................................................. 4)
5) Enter amount shown below for applicable filing status:
• Married Filing Jointly: $400,000
• All other filing statuses: $200,000
......................................................................................................................................... 5)
6) Is line 4 more than line 5?
No. Leave line 6 blank. Enter -0- on line 7, and go to line 8.
Yes. Subtract line 5 from line 4. 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.
................................................................................... 6)
7) Multiply line 6 by 5% (.05)
...................................................................................................................................................... 7)
8) Is line 3 more than line 7?
No. The taxpayer does not qualify for the Child Tax Credit on line 13a, Form 1040, nor for the Additional Child Tax Credit
on line 18b, Form 1040.
Yes. Subtract line 7 from line 3. Go on to Part 2
.................................................................................................................... 8)
Part 2
9) Enter tax amount from line 12b, Form 1040 ............................................................................................................................ 9)
10) Add the amounts from:
– Schedule 3 (Form 1040), line 1 (Foreign Tax Credit)
...................................................................
– Schedule 3 (Form 1040), line 2 (Child and Dependent Care Credit) ...........................................
– Schedule 3 (Form 1040), line 3 (Education Credits) ....................................................................
– Schedule 3 (Form 1040), line 4 (Retirement Savings Contributions Credit) ................................
– Form 5695, line 30 (Nonbusiness Energy Property Credit) * .......................................................
– Form 8910, line 15 (Alternative Motor Vehicle Credit)* ..............................................................
– Form 8936, line 23, (Qualified Plug-In Electric DriveMotor Vehicle Credit) ...............................
– Schedule R, line 22 (Credit for the Elderlyor Disabled) .............................................................
* If applicable.
Enter the total
......................................................................................................................................................................... 10)
11) Are lines 9 and 10 the same?
Yes. STOP. The taxpayer does not qualify for the credit because there is no tax to reduce. However, the taxpayer may
be able to take the Additional Child Tax Credit if line 1 is more than zero. See Note, below.
No. Subtract line 10 from line 9
............................................................................................................................................. 11)
12) Is line 8 more than line 11?
Yes. Enter the amount from line 11. Also, the taxpayer may be able to take the Additional Child Tax Credit if line 1 is
more than zero. See Note, below.
No. Enter amount from line 8
................................................................................................................................................. 12)
Note: The taxpayer may be able to take the Additional Child Tax Credit on line 18b, Form 1040, if line 11 or 12, above, is answered “Yes.”
• First, complete form 1040 through line 18a [also complete line 11, Schedule 3 (Form 1040)].
• Then, use Schedule 8812, Child Tax Credit, to calculate any Additional Child Tax Credit.
If the Child Tax Credit or Additional Child Tax Credit was reduced or disallowed in a year after 2015, see Form 8862, Information to Claim Earned Income
Credit After Disallowance, for requirements on who must file Form 8862 to take the credit for 2019.
