Form 1040A Child Tax Credit (2013): A Complete Guide
What the Form Is For
The Child Tax Credit for Form 1040A provides direct tax relief to families raising children. For the 2013 tax year, this credit allowed eligible taxpayers to reduce their federal income tax bill by up to $1,000 for each qualifying child under age 17. The credit appeared on line 33 of Form 1040A and was calculated using the Child Tax Credit Worksheet found in the form instructions. Unlike a deduction that reduces taxable income, this credit directly reduced the amount of tax owed dollar-for-dollar. If the credit exceeded your tax liability, you might have qualified for the Additional Child Tax Credit (a refundable portion) reported on line 39 of Form 1040A using Schedule 8812, potentially resulting in a refund even if you owed no tax.
When You’d Use This Form (Late or Amended Returns)
If you missed claiming the Child Tax Credit on your original 2013 Form 1040A, you could file an amended return using Form 1040X. Generally, you had three years from the original filing deadline (April 15, 2014) or two years from the date you paid the tax, whichever was later, to claim a refund. This meant most taxpayers had until April 15, 2017, to amend their 2013 return. However, if you filed your original return early, it was considered filed on April 15, 2014, for purposes of the three-year window.
You would file Form 1040X if you discovered you had a qualifying child you didn't claim, received corrected documentation after filing, or made calculation errors that affected your credit amount. The IRS typically processed amended returns within 8 to 12 weeks.
Key Rules or Details for Tax Year 2013
To claim the Child Tax Credit in 2013, your child had to meet seven specific requirements.
Qualifying Child Requirements
- The child must have been your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of these (such as a grandchild, niece, or nephew).
- The child had to be under age 17 at the end of 2013—meaning born after December 31, 1996.
- The child could not have provided over half of their own support during the year.
- The child must have lived with you for more than half of 2013, with exceptions for temporary absences like school, vacation, or medical care, and for children born or who died during the year.
- You had to claim the child as a dependent on your return.
- The child could not file a joint return for 2013 unless filing only to claim a refund.
- The child had to be a U.S. citizen, U.S. national, or U.S. resident alien.
Income Limitations and Phaseout
The credit was subject to income limitations. The phaseout began when your adjusted gross income (AGI) exceeded:
- $75,000 for single filers or head of household
- $110,000 for married filing jointly
- $55,000 for married filing separately
For every $1,000 (or fraction thereof) your income exceeded these thresholds, your credit was reduced by $50.
Additionally, your credit could not exceed your actual tax liability before credits, though you might qualify for the Additional Child Tax Credit if your credit was limited by your tax liability.
Step-by-Step (High Level)
Step 1: Determine Qualifying Children
Begin by determining if each child meets all seven qualifying requirements. Count how many children qualify and multiply that number by $1,000 to get your initial credit amount.
Step 2: Check Income Thresholds
Locate your AGI from Form 1040A, line 22. If your AGI exceeds the threshold for your filing status, calculate the phaseout:
- Subtract the threshold from your AGI
- Divide by $1,000
- Round up
- Multiply by $50
Subtract this phaseout amount from your initial credit.
Step 3: Compare to Tax Liability
Compare your reduced credit amount to your tax liability (Form 1040A, line 28, plus certain other credits from lines 29–32). Your allowable Child Tax Credit is the smaller of these two amounts. Enter this figure on Form 1040A, line 33.
Step 4: Determine Eligibility for Additional Child Tax Credit
If your credit was limited because your tax liability was too low, you might qualify for the Additional Child Tax Credit. Complete Form 1040A through line 38a, then use Schedule 8812 (Parts II–IV) to calculate any additional refundable credit, which you would enter on Form 1040A, line 39.
Common Mistakes and How to Avoid Them
Age Misunderstandings
One frequent error involves claiming children who don't meet the age requirement. The child must be under 17 on December 31, 2013.
Residency Requirement Errors
The child must have lived with you for more than half the year. Keep records of where your child lived, especially in divorce or separation cases.
Phaseout Miscalculations
Taxpayers often incorrectly calculate the income phaseout. Always use the exact AGI and correct filing status.
Missing Identification Numbers
Missing SSNs result in delays or denials. ITINs require additional documentation on Schedule 8812.
Overlooking the Additional Child Tax Credit
If line 33 is lower than your calculated credit, you may qualify for the refundable portion via Schedule 8812.
Duplicate Claims
Only one person can claim the credit for a child. Divorced or separated parents must follow IRS tiebreaker rules or custodial agreements.
What Happens After You File
After filing Form 1040A claiming the Child Tax Credit, the IRS processed your return and verified the information.
- E-file acknowledgments usually occurred within 24 hours.
- Refunds were typically issued within 21 days for e-filed returns or 6–8 weeks for paper returns.
- Additional Child Tax Credit claims could slow processing slightly.
If the IRS identified issues, you would receive a notice explaining the problem—common issues included mismatched SSNs, age rule conflicts, or phaseout calculation errors. The IRS might correct small errors automatically. More substantive issues required documentation, and you generally had 30–60 days to respond.
Amended Return Processing
If you filed Form 1040X, processing typically took 8–12 weeks. You could track progress using the “Where’s My Amended Return?” tool or by phone.
FAQs
Can I claim the Child Tax Credit for my 17-year-old?
No, the child must be under age 17 at the end of 2013. If your child turned 17 anytime during 2013, they don’t qualify.
What if my child lived with me for exactly half the year?
The child must live with you for more than half the year. Temporary absences for school, vacation, or medical care count as time lived with you.
My income exceeded the threshold—can I claim any credit?
Possibly. The credit phases out gradually. For example, MFJ filers with AGI of $112,000 see a $100 reduction per child.
Can I claim the credit if my child doesn't have a Social Security Number?
Generally, no. A valid SSN is required. If the child has an ITIN, you must meet additional rules showing U.S. residency.
What's the difference between the Child Tax Credit and the Additional Child Tax Credit?
The Child Tax Credit is nonrefundable; the Additional Child Tax Credit is refundable and may provide a refund even if you owe no tax.
We're divorced—can both parents claim the Child Tax Credit?
No. Only one parent can claim the credit. Custodial parents generally get priority unless Form 8332 is used.
I forgot to claim the credit on my original return—what should I do?
File Form 1040X. You generally have three years from the original deadline to amend for a refund.
Sources
All information in this guide comes exclusively from official IRS publications:
- 2013 Form 1040A Instructions
- Publication 972 - Child Tax Credit (2013)
- 2013 Instructions for Schedule 8812
- 2013 Instructions for Form 1040X
