Form 1040A Child Tax Credit (2017): A Complete Guide

What the Form Is For

The Child Tax Credit is a tax benefit designed to help offset the costs of raising children. For the 2017 tax year, eligible taxpayers could claim up to $1,000 per qualifying child directly against their federal income tax liability. This credit appears on line 35 of Form 1040A and reduces the amount of tax you owe dollar-for-dollar.

The credit has two components. First, the regular Child Tax Credit reduces your tax bill but cannot exceed what you owe. Second, if your credit is larger than your tax liability, you may qualify for the Additional Child Tax Credit (ACTC), which is refundable—meaning you could receive money back even if you don't owe any taxes. The Additional Child Tax Credit is claimed on line 43 of Form 1040A using Schedule 8812.

To claim this credit, your child must meet seven specific requirements: they must be your son, daughter, stepchild, foster child, sibling, or descendant thereof; under age 17 at the end of 2017; not providing over half their own support; living with you for more than half the year; claimed as your dependent; not filing a joint return (except to claim a refund); and be a U.S. citizen, national, or resident alien. The credit is worth the most to middle-income families and begins to phase out at higher income levels.

When You’d Use the Form (Late/Amended)

You would normally claim the Child Tax Credit when filing your original 2017 Form 1040A by the April 17, 2018 deadline. However, there are specific situations where you might need to file late or amend your return to claim or correct this credit.

If you missed the original deadline but are still within the statute of limitations, you can file a late return and claim the Child Tax Credit. Generally, you must file within three years from the original due date or within two years from the date you paid the tax, whichever is later. For a 2017 return, this typically means filing by April 17, 2021, to claim any refund due.

If you already filed your 2017 return but forgot to claim the Child Tax Credit or made an error, you can file an amended return using Form 1040X. The same three-year/two-year rule applies to amended returns. However, there's a critical restriction: if you or your child did not have the required identification number (Social Security Number, Individual Taxpayer Identification Number, or Adoption Taxpayer Identification Number) by the original due date of your return, including extensions, you cannot claim the Child Tax Credit on either an original or amended return, even if you later obtain the number.

Exception for ATIN/ITIN Applications

If you applied for an ATIN or ITIN on or before your return's due date and the IRS subsequently issued it, the IRS will consider it as issued on or before the due date for purposes of the Child Tax Credit.

Additionally, if your Child Tax Credit was denied or reduced in 2016 for any reason other than a math or clerical error, you must complete and attach Form 8862 to your 2017 return when claiming the credit.

Key Rules or Details for 2017

Several important rules govern the Child Tax Credit. Understanding these helps ensure you claim the right amount and avoid potential problems.

Age Requirement

The child must be under age 17 at the end of 2017. A child who turned 17 on or before December 31, 2017, does not qualify.

Income Limits

The credit begins to phase out when your modified adjusted gross income (MAGI) exceeds:

• $110,000 (married filing jointly)
• $75,000 (single, head of household, qualifying widow(er))
• $55,000 (married filing separately)

The credit is reduced by $50 for each $1,000 (or fraction thereof) of income above these thresholds.

Identification Numbers

Everyone claiming the credit and every qualifying child must have a valid SSN, ITIN, or ATIN by the due date of the return, including extensions.

Tax Liability Limitation

The Child Tax Credit is nonrefundable and can reduce tax to zero but cannot create a refund.
Eligibility for the refundable Additional Child Tax Credit may allow a refund.

Relationship and Support

The child must be related to you and must not have provided more than half of their own support.

Residency

The child must have lived with you for more than half of 2017, with exceptions for temporary absences and certain special situations.

Step-by-Step (High Level)

Claiming the Child Tax Credit on Form 1040A involves a straightforward process if you follow these high-level steps.

Step 1: Identify Qualifying Children

Review each child against the seven qualifying criteria.

Step 2: Complete Form 1040A Dependents Section

List qualifying children on line 6c and check the box in column 4 for each.

Step 3: Calculate Your Credit Using the Worksheet

Use the Child Tax Credit Worksheet from the Form 1040A instructions.

Step 4: Enter the Credit Amount

Transfer the worksheet result to line 35.

Step 5: Determine Additional Child Tax Credit Eligibility

If credit is limited by your tax liability, complete Schedule 8812.

Step 6: Attach Required Forms

Attach Schedule 8812 for the refundable credit and Form 8862 if required.

Common Mistakes and How to Avoid Them

Claiming Children Age 17 or Older

Children must be under age 17 on December 31, 2017.

Missing or Incorrect Identification Numbers

Numbers must be obtained by the original return due date.

Forgetting to Check Column 4

This checkbox indicates you're claiming the Child Tax Credit for that child.

Not Applying Income Phase-Out Rules

Use the worksheet to calculate reductions properly.

Overlooking the Additional Child Tax Credit

Schedule 8812 may allow a refundable credit.

Not Attaching Form 8862 After Prior Denial

Form 8862 is required after prior-year disallowance (not due to math errors).

Confusing Citizenship and Residency Rules

Children with ITINs must meet substantial presence test requirements.

What Happens After You File

Processing Timeline

The IRS cannot issue refunds with ACTC before mid-February.

IRS Verification

IRS may verify SSNs, birth dates, dependents, and residency.

Receiving Your Refund

Direct deposit is fastest; paper checks take longer.

Audit and Review Risk

Be prepared to provide documentation if questioned.

Consequences of Improper Claims

Reckless or fraudulent claims may result in bans, penalties, or audits.

Keeping Records

Keep supporting documents for at least three years.

FAQs

My child turned 17 on January 2, 2018. Do they qualify for the 2017 Child Tax Credit?

Yes. Age is determined as of December 31, 2017, so they qualify for 2017.

Can I still get the Child Tax Credit if I owe no taxes?

You may qualify for the refundable Additional Child Tax Credit.

What if my child doesn't have a Social Security Number—can I use an ITIN instead?

Yes, but only if both you and the child had valid ITINs by the filing deadline, and you complete Part I of Schedule 8812.

My income is above the phase-out threshold. Will I get any Child Tax Credit?

Possibly. The credit is gradually reduced by $50 per $1,000 of excess income.

I forgot to claim the credit on my 2017 return. Can I amend?

Yes—unless the required identification numbers were not obtained by the original due date.

What counts as “living with me for more than half the year”?

Physical presence for over 183 days, with exceptions for temporary absences.

My Child Tax Credit was denied last year. Do I need to do anything special this year?

Yes, you must file Form 8862 to claim it again.

All information in this guide comes exclusively from official IRS sources for tax year 2017, including IRS Publication 972 (Child Tax Credit), Instructions for Form 1040A, and Instructions for Schedule 8812.

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