Child Tax Credit 2013 Checklist for Form 1040A
Overview of the Child Tax Credit for Tax Year 2013
Form 1040A for tax year 2013 is a simplified individual income tax return available to taxpayers
who meet specific eligibility rules related to income types, credits, and filing status. Taxpayers who file Form 1040A cannot itemize deductions, which requires filing Form 1040 with Schedule
A. This limitation affects form choice but does not determine eligibility for the Child Tax Credit itself.
For 2013, the Child Tax Credit allows eligible taxpayers to reduce federal income tax based on qualifying children under age seventeen. The credit includes a nonrefundable portion and, in some cases, a refundable portion called the Additional Child Tax Credit. Both portions are governed by rules in effect for the 2013 tax year and must be calculated using the required worksheets and schedules.
The 2013 tax year does not involve stimulus payment reconciliation, Affordable Care Act shared responsibility payments, later tax law changes, or credit expansions adopted in subsequent years. Only provisions in effect for 2013 apply when completing Form 1040A and related schedules for the Child Tax Credit.
Form 1040A Eligibility and Filing Status Considerations
Form 1040A for 2013 allows several filing statuses, including single, married filing jointly, married filing separately, head of household, and qualifying widow(er). Married filing separately taxpayers may file Form 1040A if they meet all other form eligibility requirements. Filing status affects income thresholds for the Child Tax Credit phaseout but does not automatically prevent claiming the credit.
Eligibility to use Form 1040A depends on income types and credits claimed, not solely on income amount. Certain schedules, such as those related to business or rental income, require filing Form 1040 instead. These restrictions relate to form usage rather than Child Tax Credit eligibility rules.
The Child Tax Credit phaseout thresholds for 2013 vary by filing status. These thresholds apply to modified adjusted gross income for child tax credit purposes and determine whether the allowable credit amount must be reduced.
Qualifying Child Requirements for 2013
A child must meet all qualifying child tests to be considered for the Child Tax Credit in 2013.
These tests include age, relationship, residency, support, and dependency requirements. The child must be under age seventeen at the end of the 2013 tax year.
Only children who meet the qualifying child definition are relevant to Child Tax Credit eligibility.
Other dependents listed on the return do not affect the credit calculation unless they qualify as children under the applicable rules.
Only one taxpayer may claim a child as a qualifying child for the credit in a given tax year. When more than one taxpayer could claim the same child, IRS tie-breaker rules determine which taxpayer is entitled to the credit.
Identification Numbers and Residency Rules
For 2013, a qualifying child must be identified on the return with an identifying number, which is usually a Social Security Number. In certain situations, a qualifying child may be identified with an Individual Taxpayer Identification Number. When a child is identified with an ITIN and you claim the Child Tax Credit or Additional Child Tax Credit, additional documentation is required.
Schedule 8812 includes a specific section used to document residency requirements for qualifying children identified with ITINs. This documentation establishes that the child meets
U.S. residency requirements under the substantial presence test for the applicable period.
Children identified with Social Security Numbers or Adoption Taxpayer Identification Numbers do not require this additional residency documentation. The identification number rules apply only to qualifying children claimed for the credit.
Income Measures Used for the Credit
The Child Tax Credit for 2013 uses modified adjusted gross income to determine whether the credit phases out. Modified adjusted gross income for this purpose generally equals adjusted gross income unless specific exclusions apply. Adjusted gross income appears on Line 21 of
Form 1040A for 2013.
Certain excluded income amounts, such as foreign earned income exclusions or income excluded from U.S. territories, may require adjustments when determining modified adjusted gross income. These adjustments apply only when the taxpayer has such excluded income.
Phaseout thresholds for 2013 are based on modified adjusted gross income and filing status.
When income exceeds the applicable threshold, the allowable Child Tax Credit amount decreases according to required worksheet calculations.
Ten-Step Checklist for Claiming the Credit
Step 1: Confirm Filing Status Eligibility
Verify that your filing status is single, married filing jointly, married filing separately, head of household, or qualifying widow(er). Ensure that you meet the Form 1040A eligibility requirements based on the types of income and credits claimed.
Step 2: Gather Identifying Information for Qualifying Children
Collect identifying numbers and birth dates for each qualifying child. Confirm that each child meets the age requirement and qualifies under the relationship and dependency rules for the
2013 tax year.
Step 3: Verify Age and Relationship Tests
Confirm that each qualifying child was under age seventeen on December 31, 2013. Verify that each child meets the required relationship test as your child, stepchild, adopted child, foster child, sibling, or descendant of one of these relatives.
Step 4: Identify Adjusted Gross Income
Locate your adjusted gross income on Line 21 of Form 1040A for 2013. Use this amount as the starting point for determining modified adjusted gross income for Child Tax Credit purposes.
Step 5: Determine Modified Adjusted Gross Income
Determine modified adjusted gross income by adjusting adjusted gross income only if you have excluded income amounts specified under the Child Tax Credit rules. Use the instructions to confirm whether any add-backs apply to your situation.
Step 6: Complete the Dependents Section Correctly
Complete Line 6c of Form 1040A with each dependent’s name, identifying number, relationship, and the checkbox indicating whether the child qualifies for the Child Tax Credit. Ensure all required fields are complete to support eligibility verification.
Step 7: Calculate the Child Tax Credit Amount
Determine the allowable Child Tax Credit amount using the Child Tax Credit Worksheet or other required instructions. For 2013, the maximum credit is one thousand dollars per qualifying child, subject to income-based phaseouts and tax liability limits.
Step 8: Determine Whether Schedule 8812 Is Required
Determine whether you must complete Schedule 8812. Schedule 8812 is used to compute the
Additional Child Tax Credit and to document qualifying children identified with ITINs when applicable.
Step 9: Complete and Attach Schedule 8812 When Applicable
Complete Schedule 8812 if you are claiming the Additional Child Tax Credit or if required to document residency for a qualifying child identified with an ITIN. Attach Schedule 8812 to Form
1040A upon completing any part of the schedule.
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- Professional tax form review
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- Tax relief options if you owe the IRS
Step 10: Finalize and Assemble the Return
Review the completed return for accuracy, sign and date the form, and include required identification numbers. Assemble the return with Form 1040A first, followed by any required schedules and income statements before filing.
Reporting the Credit on Form 1040A
For tax year 2013, the nonrefundable Child Tax Credit is reported on Line 33 of Form 1040A.
This amount must match the calculation from the completed worksheet instructions. Only the nonrefundable portion appears on this line. The Additional Child Tax Credit, when applicable, is reported on Line 39 of Form 1040A. This amount is calculated on Schedule 8812 and represents the refundable portion of the credit.
Understanding Schedule 8812 for 2013
Schedule 8812 serves multiple purposes for the 2013 Child Tax Credit. Part I documents residency requirements for qualifying children identified with ITINs. Parts II through IV calculate the Additional Child Tax Credit when the taxpayer qualifies for a refundable amount.
The schedule includes a separate computation path for certain taxpayers with three or more qualifying children. This computation applies only within the Additional Child Tax Credit calculation and does not determine whether the main Child Tax Credit worksheet must be completed. Schedule 8812 applies to both Form 1040A and Form 1040 filers. You attach the schedule whenever you complete any required section.
Final Review Before Filing
Before submitting the return, review all entries for accuracy and consistency. Ensure that the worksheet amounts are accurately transferred to the form and that all required schedules are
attached. A careful review supports accurate processing and reduces the likelihood of correspondence or delays related to the Child Tax Credit claim.
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