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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
For details, see Qualifying Child of More Than not a U.S. citizen, U.S. national, or U.S. resident • You must file Form 8862, if applicable. See
One Person in chapter 3. alien. You can’t use him to claim the ODC. Improper Claims, earlier.
Required SSN ! You can’t use the same child to claim • You must enter a timely issued TIN on your
tax return for you and your spouse (if filing
both the CTC (or ACTC) and the ODC.
CAUTION jointly). See Taxpayer Identification Num-
In addition to being a qualifying child for the ber Requirements, earlier.
CTC, your child must have the required SSN.
The required SSN is one that is valid for em- Timely Issued TIN • For each qualifying child under 17 for
ployment and that is issued by the Social Se- whom you are claiming the CTC, you must
enter the required SSN for the child in col-
curity Administration before the due date of In addition to being a qualifying person for the umn (2) of the Dependents section of your
ODC, the person must have an SSN, ITIN, or
your 2020 return (including extensions). ATIN issued to the dependent on or before the tax return and check the Child tax credit
If your qualifying child does not have due date of your 2020 return (including exten- box in column (4). See Child Tax Credit
TIP the required SSN, see Credit for Other sions). If the person has not been issued an (CTC), earlier.
Dependents (ODC), later. SSN, ITIN, or ATIN by that date, you can’t use • For each dependent for whom you are
If your child was a U.S. citizen when the the person to claim the ODC. For more informa- claiming the ODC, you must enter the
tion, see Taxpayer Identification Number Re-
child received the SSN, the SSN is valid for em- quirements, earlier. timely issued TIN for the dependent in col-
ployment. If “Not Valid for Employment” is prin- umn (2) of the Dependents section of your
ted on your child’s social security card and your tax return and check the Credit for other
child’s immigration status has changed so that Limits on the CTC and dependents box in column (4). See Credit
your child is now a U.S. citizen or permanent ODC for Other Dependents (ODC), earlier.
resident, ask the SSA for a new social security Don't check both the Child tax credit
card without the legend. However, if “Valid for box and the Credit for other depend-
Work Only With DHS Authorization” is printed The maximum credit amount of your CTC or ! ents box for the same person.
on your child’s social security card, your child ODC may be reduced if either (1) or (2) applies. CAUTION
has the required SSN only as long as the De- 1. The amount on line 18 of your Form 1040,
partment of Homeland Security (DHS) authori- 1040-SR, or 1040-NR is less than the total Additional Child Tax
zation is valid. of both credits. If this amount is zero, you
If your child doesn’t have the required SSN, can't take either credit because there is no Credit (ACTC)
you can't use the child to claim the CTC (or tax to reduce. But you may be able to take
ACTC) on either your original or amended 2020 the ACTC if you are claiming the CTC (you This credit is for certain individuals who get less
tax return. can’t take ACTC if you are claiming only than the full amount of the CTC. The ACTC may
the ODC). See Additional Child Tax Credit give you a refund even if you don't owe any tax.
Credit for Other (ACTC), later. The ODC can’t be used to figure the
Dependents (ODC) 2. Your modified adjusted gross income CAUTION ACTC. Only your CTC can be used to
!
figure your ACTC. If you are claiming
(AGI) is more than the amount shown be-
low for your filing status. the ODC but not the CTC, you can’t claim the
This credit is for individuals with a dependent ACTC.
who meets additional conditions (described a. Married filing jointly — $400,000.
later). b. All other filing statuses — $200,000. Foreign earned income. If you file Form 2555
(relating to foreign earned income), you can’t
Note. This credit is different from and in ad- Modified AGI. For purposes of the CTC and claim the ACTC.
dition to the credit for child and dependent care ODC, your modified AGI is your AGI plus the
expenses that you may also be eligible to claim. following amounts that may apply to you. Election to use your prior year earned in-
come. You may be able to use your 2019
The maximum amount you can claim for this • Any amount excluded from income be- earned income to figure your ACTC if your 2019
credit is $500 for each qualifying dependent. cause of the exclusion of income from earned income is more than your 2020 earned
See Limits on the CTC and ODC, later. Puerto Rico. On the dotted line next to income. See the Instructions for Form 8812 for
Form 1040 or 1040-SR, line 11, enter the more information.
For more information about claiming the amount excluded and identify it as “EPRI.”
ODC, see Claiming the CTC and ODC, later. Also attach a copy of any Form(s) How to claim the ACTC. To claim the addi-
499R-2/W-2PR to your return. tional child tax credit, follow the steps below.
Qualifying Person for the • Any amount on line 45 or line 50 of Form 1. Be sure you figured the amount, if any, of
ODC 2555, Foreign Earned Income. your CTC and your ODC using the appro-
priate Child Tax Credit and Credit for
• Any amount on line 15 of Form 4563, Ex- Other Dependents Worksheet.
A person qualifies you for the ODC if the person clusion of Income for Bona Fide Residents
meets all of the following conditions. of American Samoa. 2. If you answered “Yes” on line 11 or line 12
1. The person is claimed as a dependent on If you don't have any of the above, your modi- of the Child Tax Credit and Credit for
Other Dependents Worksheet in your tax
your return. See chapter 3 for more infor- fied AGI is the same as your AGI. return instructions or line 16 of the Child
mation about claiming someone as a de- AGI. Your AGI is the amount on line 11 of Tax Credit and Credit for Other Depend-
pendent. your Form 1040, 1040-SR, or 1040-NR. ents Worksheet in Pub. 972, and line 1 of
2. The person can’t be used by you to claim that worksheet is more than zero, use
the CTC or ACTC. See Child Tax Credit Claiming the CTC and Schedule 8812 to see if you can claim the
(CTC), earlier. ACTC.
3. The person was a U.S. citizen, U.S. na- ODC 3. If you have an ACTC on line 15 of Sched-
tional, or U.S. resident alien. For more in- ule 8812, carry it to line 28 of your Form
formation, see Pub. 519. If the person is To claim the CTC or ODC, be sure you meet 1040, 1040-SR, or 1040-NR.
the following requirements.
your adopted child, see Adopted child, 4. For each qualifying child under 17 for
earlier. • You must file Form 1040, 1040-SR, or whom you are claiming the ACTC, be sure
1040-NR and include the name and TIN of to enter the required SSN for the child in
Example. Your 10-year-old nephew lives in each dependent for whom you are column (2) of the Dependents section of
Mexico and qualifies as your dependent. He is claiming the CTC or ODC.
Page 108 Chapter 14 Child Tax Credit and Credit for Other Dependents