Form 1040A Child Tax Credit (2012): A Complete Guide
What the Form Is For
The Child Tax Credit for 2012 offered eligible families up to $1,000 per qualifying child under age 17, providing valuable tax relief directly reducing the amount of tax owed. This credit was available to Form 1040A filers who met specific income and dependent requirements, with an additional refundable portion available for those with earned income.
The 2012 Child Tax Credit was claimed on Form 1040A (line 33) to reduce your federal income tax liability for each qualifying child under age 17. The credit provided dollar-for-dollar tax relief, meaning if you owed $2,000 in taxes and had two qualifying children, you could claim up to $2,000 in credits, potentially reducing your tax bill to zero. If the credit exceeded your tax liability, you might qualify for the Additional Child Tax Credit—a refundable credit that could result in a tax refund even if you owed no taxes. This additional credit was calculated using Schedule 8812 (Form 1040A or 1040), introduced in 2012 to replace the previous Form 8812.
IRS Publication 972, 2012
When You'd Use It (Late/Amended Filing)
You would typically claim the Child Tax Credit when filing your original Form 1040A by April 15, 2013. However, life circumstances sometimes require late or amended filings.
If you filed your 2012 return on time but forgot to claim the credit or made errors in calculating it, you must file Form 1040X (Amended U.S. Individual Income Tax Return) to correct your return. The deadline for filing an amended return to claim the credit is generally three years from the date you filed your original return or two years from the date you paid the tax, whichever is later. For 2012 returns filed by the April 15, 2013 deadline, this typically means you had until April 15, 2016, to amend and claim the credit.
IRS Form 1040A Instructions, 2012
If you filed late without an extension, penalties apply: typically 5% of the unpaid tax for each month (or part of a month) the return is late, up to a maximum of 25%. Returns filed more than 60 days late face a minimum penalty of $135 or the full amount of tax due, whichever is less. Late payment penalties of 0.5% per month also apply to unpaid taxes, plus interest charges.
Key Rules or Details for 2012
To claim the 2012 Child Tax Credit, you must navigate several important eligibility requirements. The credit amount is $1,000 per qualifying child, but your ability to claim the full amount depends on your income and tax liability.
Income Limitations and Phase-Outs
Your modified adjusted gross income (AGI) determines whether your credit is reduced:
- Married filing jointly: $110,000
- Single, Head of Household, Qualifying Widow(er): $75,000
- Married filing separately: $55,000
Once your modified AGI exceeds these amounts, your credit is reduced by $50 for each $1,000 (or fraction thereof) over the limit.
IRS Publication 972, 2012
Qualifying Child Requirements (7 Tests)
A qualifying child must:
- Be your son, daughter, stepchild, foster child, sibling, step-sibling, or descendant (e.g., grandchild, niece, nephew)
- Be under age 17 on December 31, 2012
- Not provide more than half of their own support
- Live with you for more than half the year (with exceptions)
- Be claimed as your dependent
- Not file a joint return (unless for refund only)
- Be a U.S. citizen, U.S. national, or U.S. resident alien
Children with ITINs required completing Schedule 8812, Part I to prove U.S. residency.
IRS Schedule 8812 Instructions, 2012
Refundability Rules
The credit is non-refundable, but you may qualify for the Additional Child Tax Credit if:
- You have earned income of at least $3,000, or
- Your nonrefundable credit is limited by your tax liability.
Step-by-Step (High Level)
Claiming the Child Tax Credit on Form 1040A follows a straightforward process.
Step 1: Complete Form 1040A Through Line 28
Determine your taxable income (line 27) and tax before credits (line 28).
On line 6c, list each dependent under age 17 and check column (4) for each qualifying child.
Step 2: Use the Child Tax Credit Worksheet
Calculate your credit by:
- Multiplying qualifying children by $1,000
- Comparing your modified AGI to the income threshold
- Calculating any required phase-out
- Determining the allowable credit
IRS Form 1040A Instructions, 2012
Step 3: Enter Credit on Line 33
Enter the lesser of:
- Your calculated Child Tax Credit
- Your remaining tax liability
Step 4: Determine Additional Child Tax Credit Eligibility
If your credit is limited and you have earned income, complete Schedule 8812 to calculate any refundable credit. Enter this amount on Form 1040A, line 39.
Common Mistakes and How to Avoid Them
Many taxpayers make preventable errors when claiming the Child Tax Credit.
Name/SSN Mismatches
Social Security card information must match Form 1040A exactly. Any mismatch can delay processing or cause denial.
Forgetting to Check Column (4)
The checkbox on line 6c identifies which dependents qualify. Missing this box = no credit.
Age and Residency Errors
- Child must be under 17 on 12/31/2012
- Must live with you more than half the year (exceptions apply)
Incorrect Phase-Out Calculations
Taxpayers often miscalculate reductions, especially:
- Forgetting to round up to the next $1,000
- Misapplying the 5% reduction factor
Tax Liability Limits
Remember: the Child Tax Credit cannot exceed your tax liability—but the Additional Child Tax Credit may still apply.
What Happens After You File
Once you file Form 1040A claiming the credit, the IRS processes your return and verifies eligibility.
Refund Tracking
- E-filed returns: check status within 24 hours
- Paper returns: approx. 4 weeks
Use Where’s My Refund? with SSN, filing status, and refund amount.
IRS Publication 972, 2012
IRS Follow-Up
The IRS may contact you for:
- Missing documentation
- Dependent clarification
- Math errors
Respond promptly to avoid delays.
Refund Timing
- Direct deposit: ≈ 21 days for e-file
- Paper checks: 6–8 weeks
The Additional Child Tax Credit does not count as income for TANF, SSI, Medicaid, or food stamps.
IRS Schedule 8812 Instructions, 2012
FAQs
Can I claim the credit if my child doesn't have a Social Security Number?
Generally, your child needs an SSN or ATIN.
Children with ITINs may still qualify if they meet residency requirements and Schedule 8812 Part I is completed.
What if I don’t owe any taxes—can I still benefit?
Yes. If you have at least $3,000 in earned income, you may qualify for the Additional Child Tax Credit, which is refundable.
Which parent claims the credit if we're divorced?
Typically the custodial parent.
The custodial parent may release the claim using Form 8332.
See IRS Publication 504 for details.
What if my modified AGI exceeds the income limit?
Your credit is reduced by $50 for each $1,000 (or fraction) over the threshold.
High-income taxpayers may receive a partially or fully phased-out credit.
Can I claim the credit for my 17-year-old?
No. The child must be under age 17 at the end of 2012.
I forgot to claim the credit on my original return—what now?
File Form 1040X within the amendment window (typically by April 15, 2016 for 2012 returns).
Attach the corrected worksheet and documentation.
What counts as “living with me for more than half the year”?
More than 183 days in 2012.
Temporary absences (school, medical care, military service) still count toward living-with-you time.
Special rules apply for divorced parents and kidnapped children.
Sources:
IRS Form 1040A Instructions (2012)
IRS Publication 972 (2012)
IRS Schedule 8812 Instructions (2012)
