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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2018 Form 1040—Line 12a
Yes. Subtract line 5 from line 4.
1.
6.
7.
Number of qualifying children under age 17 with the required social
security number:
Enter the result.
Is the amount on line 4 more than the amount on line 5?
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.
No. Leave line 6 blank. Enter -0- on line 7, and go
to line 8.
Multiply the amount on line 6 by 5% (0.05). Enter the result.
1
$2,000.
6
4.
4
Enter the amount from Form 1040, line 7.
5. Enter the amount shown below for your ling status.
5
CAUTION
Married ling jointly — $400,000
All other ling statuses — $200,000
No.
STOP
8. Is the amount on line 3 more than the amount on line 7?
You can’t take the child tax credit on Form 1040,
line 12a. You also can’t take the additional child
tax credit on Form 1040, line 17b. Complete the rest
of your Form 1040.
Yes.
Subtract line 7 from line 3. Enter the result.
Go to Part 2.
7
Part 1
8
2018 Child Tax Credit and Credit for Other Dependents
Worksheet—Line 12a
Keep for Your Records
1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2018, and
meet all the conditions in Steps 1 through 3 under Who Qualies as Your Dependent. Make sure you checked the "child tax
credit" box in column (4) of the Dependents section on Form 1040 for each qualifying child.
2. If you don’t have a qualifying child, you can’t claim the child tax credit; but you may be able to claim the credit for
other dependents for that child, see Step 3 under Who Qualies as Your Dependent.
4. Be sure to see Social security number under Who Qualies as Your Dependent.
3.
To see if your qualifying relative qualies you to take the credit for other dependents, see Step 5 under Who Qualies as Your
Dependent.
5. Do not use this worksheet, but use Pub. 972 instead, if:
a. You are claiming the adoption credit, mortgage interest credit, District of Columbia rst-time homebuyer credit, or
residential energy efcient property credit
*
;
b. You are excluding income from Puerto Rico; or
c. You are ling Form 2555, 2555-EZ, or 4563.
2.
Number of other dependents, including qualifying children without the
required social security number:
Enter the result.
2
$500.
3.
Add lines 1 and 2.
3
Caution. Don’t include yourself, your spouse, or anyone who is not a U.S. citizen, U.S.
national, or U.S. resident alien. Also, don’t include anyone you included on line 1.
*
If applicable.
Need more information or forms? Visit IRS.gov.
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2018 Form 1040—Line 12a
2018 Child Tax Credit and Credit for Other Dependents
Worksheet—
Continued
1040
Yes.
STOP
12.
Are the amounts on lines 9 and 10 the same?
You can’t take this credit because there is no tax to reduce.
However, you may be able to take the additional child tax
credit if line 1 is more than zero. See the TIP below.
No. Subtract line 10 from line 9.
Is the amount on line 8 more than the amount on line 11?
Yes. Enter the amount from line 11.
Also, you may be able to take the
additional child tax credit if line 1
is more than zero. See the TIP below.
No. Enter the amount from line 8.
This is your child tax
credit and credit for
other dependents.
Enter this amount on
Form 1040, line 12a.
You may be able to take the additional child tax credit
on Form 1040, line 17b, if you answered “Yes” on line 11 or
line 12 above.
First, complete your Form 1040 through line 17a (also
complete Schedule 5, line 72).
Then, use Schedule 8812 to figure any additional child tax
credit.
11
12
9
Enter the amount from Form 1040, line 11.
Add any amounts from:
10
Keep for Your Records
TIP
Schedule 3, line 48
+Schedule 3, line 49
Enter the total.
Part 2
+Schedule R, line 22
Before you begin Part 2:
+Schedule 3, line 51
+
Form 5695, line 30
*
+Schedule 3, line 50
+Form 8910, line 15
+Form 8936, line 23
Figure the amount of any credits you are claiming on Schedule 3; Form 5695, Part II
*
;
Form 8910; Form 8936; or Schedule R.
11.
10.
9.
If your child tax credit or additional child tax credit for a year after
2015 was reduced or disallowed, see Form 8862, who must le to
find out if you must file Form 8862 to take the credit for 2018.
CAUTION
*
If applicable.
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Need more information or forms? Visit IRS.gov.