Form 1040A Child Tax Credit (2015): A Complete Guide

What the Form Is For

The Child Tax Credit helps families reduce their tax bill if they have children who meet specific requirements. For tax year 2015, you could claim up to $1,000 for each qualifying child. This credit directly lowers the amount of tax you owe—dollar for dollar. If you use Form 1040A to file your taxes, you claim this credit on line 35 of that form.

The credit comes in two parts. The regular Child Tax Credit reduces your tax liability. If the credit is more than the taxes you owe, you might qualify for the Additional Child Tax Credit, which can give you a refund even if you don't owe any taxes. The Additional Child Tax Credit requires filing Schedule 8812 along with your Form 1040A.

To qualify, your child must be under 17 years old at the end of 2015, related to you in specific ways (your son, daughter, stepchild, foster child, sibling, or descendant of any of these), and must have lived with you for more than half the year. The child must be a U.S. citizen, national, or resident alien, and you must claim them as a dependent on your return. Additionally, the child cannot have provided more than half of their own support during the year.

The credit begins to phase out (reduce) if your income exceeds certain thresholds: $110,000 for married couples filing jointly, $75,000 for single filers or heads of household, and $55,000 for married individuals filing separately.

When You'd Use It (Late/Amended)

You must claim the Child Tax Credit on your original return filed by the due date (April 18, 2016, for most taxpayers—extended to April 19, 2016, for Maine and Massachusetts residents due to state holidays). If you missed claiming the credit on your original return, you can file an amended return using Form 1040X. However, strict deadlines apply.

For amended returns, you generally have three years from the date you filed your original return, or two years from the date you paid the tax, whichever is later. This means for 2015 returns filed on time in April 2016, you'd typically have until April 2019 to file an amendment claiming the credit.

There's an important restriction: if you or your child didn't have the required taxpayer identification number (Social Security Number, ITIN, or ATIN) by the due date of your 2015 return including extensions, you cannot claim the credit on either your original or amended return—even if you obtain the number later. This is a strict rule with no exceptions.

If you file late without requesting an extension, you may face penalties. The failure-to-file penalty is typically 5 percent of the unpaid taxes for each month or part of a month that a return is late, up to 25 percent. However, you should still file even if late, because the penalties for not filing are more severe than those for filing late without paying.

Key Rules or Details for 2015

Your child must meet seven requirements to qualify.

Qualifying Child Requirements

1. They must be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of these (like a grandchild, niece, or nephew).
2. The child must have been under age 17 at the end of 2015—meaning born on January 2, 1999, or later.
3. The child must not have provided more than half of their own support during 2015.
4. The child must have lived with you for more than half of 2015.
5. You must claim the child as a dependent on your tax return.
6. The child cannot file a joint return for the year unless they file only to claim a refund.
7. The child must be a U.S. citizen, U.S. national, or U.S. resident alien.

Credit Reductions and Phase-outs

The maximum credit of $1,000 per child gets reduced in two situations:

• If the amount of tax you owe (Form 1040A, line 30) is less than your calculated credit.
• If your modified adjusted gross income exceeds the threshold for your filing status.

The reduction is $50 for every $1,000 (or fraction thereof) that your income exceeds the threshold.

For most Form 1040A filers, modified adjusted gross income equals your adjusted gross income on line 22. You must provide each qualifying child's name and Social Security Number or other valid taxpayer identification number on your return.

Step-by-Step (High Level)

Step 1: Confirm Your Qualifying Children

Start by confirming each child meets all seven qualifying requirements. Use the Child Tax Credit Worksheet in the Form 1040A instructions (or IRS Publication 972 if you meet certain criteria). Count how many qualifying children you have and multiply that number by $1,000.

Step 2: Check for Income Phase-Out

Enter your adjusted gross income from Form 1040A, line 22. Compare this to your filing status threshold. Calculate the reduction if needed.

Step 3: Compare to Your Tax Liability

Your Child Tax Credit cannot exceed your tax liability. Enter the smaller of your tax liability or credit amount on Form 1040A, line 35.

Step 4: Determine Additional Child Tax Credit Eligibility

If your credit exceeds your tax liability, you may qualify for the Additional Child Tax Credit.

Step 5: Complete Schedule 8812 (If Required)

Complete Parts II–IV of Schedule 8812 as directed.
Enter the result on Form 1040A, line 43.

Common Mistakes and How to Avoid Them

Claiming a Child Who Turned 17 in 2015

Double-check birth dates; the child must be under age 17 at year-end.

Missing or Incorrect Tax Identification Numbers

You and your child must have valid TINs by the original due date of the return.

Incorrect Phase-Out Calculations

Make sure to apply the $50 reduction for every $1,000 (or fraction thereof) over the threshold.

Forgetting to File Schedule 8812

Required especially when a child has an ITIN or when worksheets indicate likely eligibility for the refundable credit.

Divorced or Separated Parents Claiming the Same Child

Only the custodial parent can claim the credit unless proper documentation (Form 8332) is provided.

Filing Form 2555/2555-EZ

This disqualifies the Additional Child Tax Credit, though the regular credit may still be claimed.

What Happens After You File

The IRS will process your Form 1040A and verify the identifying information for your qualifying children.

Processing Times

• Paper returns: several weeks
• E-filed returns: about three weeks

Refund Delays

Refunds containing the Additional Child Tax Credit cannot be issued before mid-February by law.

IRS Notices

They may request proof of your child's age, residency, or relationship. Respond promptly to avoid denial.

Appeals and Audits

You may appeal a denial or file an amended return to correct issues. Fraudulent claims may result in bans of 2–10 years.

Tracking Your Refund

Use Where’s My Refund? or the IRS2Go app.

FAQs

My child turned 17 on December 30, 2015. Can I still claim the credit for 2015?

No. The child must be under age 17 at the end of the tax year.

I'm divorced and my child lives with me most of the time, but my ex-spouse claims them as a dependent. Who gets the Child Tax Credit?

Generally the custodial parent unless Form 8332 or similar documentation transfers the dependency exemption.

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 requires Schedule 8812.

My child has an ITIN instead of a Social Security Number. Can I claim the credit?

Yes, but with extra requirements, and only the nonrefundable portion may be claimed.

I forgot to claim the Child Tax Credit on my 2015 return. Can I still get it?

Possibly, if you file Form 1040X within the allowed timeframe and had valid TINs by the original due date.

How do I know which worksheet to use: Form 1040A instructions or Publication 972?

Most 1040A filers can use the 1040A worksheet; Publication 972 applies in special situations (Puerto Rico income, Form 4563, certain credits).

Can my 16-year-old qualify even though they earned $8,000 last year?

Yes, as long as they did not provide more than half of their own support.

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