Schedule 8812 2014 Instructions: Child Tax Credit
Compliance Guide
Schedule 8812 calculates the Additional Child Tax Credit for taxpayers with qualifying children whose regular Child Tax Credit exceeds tax liability or who meet earned income thresholds. The form applies to 2014 tax returns filed on Form 1040, Form 1040A, or Form 1040NR.
Qualifying Child Requirements for 2014
A qualifying child must meet seven specific conditions to be eligible for the Child Tax Credit, which also applies to the Additional Child Tax Credit. The child must be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half-brother, half sister, or a descendant of any of them.
Your qualifying child must have been under age 17 at the end of 2014, which means the child must not have attained age 17 by December 31, 2014. For the year 2014, the child did not provide more than half of their own support.
The child must have lived with you for more than half of 2014, with exceptions for temporary absences such as school, vacation, business, medical care, military service, or detention in a juvenile facility. You must claim the child as a dependent on your return, and the child must not file a joint return for the year unless filing only to claim a refund of withheld income tax or estimated tax paid.
Your qualifying child must be a U.S. citizen, U.S. national, or U.S. resident alien. Taxpayers filing
Form 1040NR can claim the Child Tax Credit and Additional Child Tax Credit for qualifying
children who meet these citizenship and residency requirements.
Income Documentation and Form Requirements
Gather Form W-2 for all household members reporting wages. If you received self-employment income in 2014, collect Form 1099-MISC showing nonemployee compensation in Box 7.
Calculate earned income using the following sources
- Wages from Form W-2 Box 1 for all household wage earners
- Net self-employment income from Schedule C, Schedule C-EZ, or Schedule F
- Nontaxable combat pay from Form W-2 Box 12, code Q
Complete Part I of Form 8812 only if you are claiming the Child Tax Credit for a child identified by an ITIN. Answer the questions regarding whether each child meets the substantial presence test and is not otherwise treated as a nonresident alien.
Credit Calculation and Form 1040 Placement
The maximum Child Tax Credit is $1,000 for each qualifying child. You must reduce your credit if your modified adjusted gross income exceeds the threshold for your filing status.
Modified adjusted gross income thresholds for 2014 include
- Married filing jointly: $110,000
- Single, head of household, or qualifying widow(er): $75,000
- Married filing separately: $55,000
Complete the Child Tax Credit Worksheet in your Form 1040, 1040A, or 1040NR instructions to determine your credit amount. Enter the regular Child Tax Credit on Form 1040 line 52, Form
1040A line 35, or Form 1040NR line 49.
If your regular credit exceeds your tax liability or your earned income exceeds $3,000, complete
Parts II through IV of Form 8812 to calculate the Additional Child Tax Credit. This credit provides a refund even if you do not owe any federal income tax.
Up to the full credit value per child, the refundable credit is calculated as 15% of earned income exceeding $3,000. Families with three or more qualifying children may use an alternative calculation method in Part III of Form 8812.
Schedule 8812 Completion Steps
- Complete Form 8812 Part II by entering the amount from line 6 of your Child Tax Credit
Worksheet.
- Enter earned income on line 4a using the earned income chart in the Schedule 8812
instructions or the worksheet in Publication 972.
- Complete Part III if you have three or more qualifying children and the amount on line 6
is less than the amount on line 3.
- Enter withheld social security and Medicare taxes from Form W-2 boxes 4 and 6 on line
7.
- Use the Line 7 Worksheet in the Schedule 8812 instructions if Additional Medicare Tax
or Tier 1 RRTA taxes apply.
- Calculate the larger of the earned income amount or the alternative calculation for three
or more qualifying children.
Filing Instructions and Form Placement
Transfer the final Additional Child Tax Credit amount from Schedule 8812 Part IV line 13 to
Form 1040 line 67, Form 1040A line 43, or Form 1040NR line 64. Attach Schedule 8812 to your completed Form 1040, Form 1040A, or Form 1040NR when you file your return.
Enter the number of qualifying children on Schedule 8812 line 6c. This number must match the number of children under age 17 claimed on Form 1040 line 6c, Form 1040A line 6c, or Form
1040NR line 7c for whom you are claiming the Child Tax Credit.
Modified adjusted gross income includes your regular adjusted gross income plus any exclusion of income from Puerto Rico, amounts from Form 2555 or Form 2555-EZ for foreign earned income, and amounts from Form 4563 for exclusion of income for bona fide residents of
American Samoa.
Use the Child Tax Credit Worksheet in Publication 972 if you are excluding income from Puerto
Rico or filing IRS forms such as Form 2555, Form 2555-EZ, Form 4563, Form 8839, Form 5695,
Form 8859, Form 8396, or Form 8962 for the tax year. Sign and date your return before mailing it to the correct IRS address based on your state of residence and whether you owe an amount or claim a refund.
Special Considerations for Prior Year Returns
Prior year Schedule 8812 forms remain available through the IRS forms archives for taxpayers who need to file amended returns or late returns for 2014. Taxpayers claiming the Child Tax
Credit for prior year returns must use the IRS forms that correspond to the specific tax year being filed. Combat pay exclusions and nontaxable combat pay entries follow the same rules for prior year filings as they do for timely filed returns.
Frequently Asked Questions
What form do I use to report self-employment income for the 2014
Additional Child Tax Credit?
For 2014 tax returns, self-employment income is reported on Form 1099-MISC Box 7, which shows nonemployee compensation. Form 1099-NEC did not exist in 2014 and was not reintroduced until the tax year 2020.
Where do I enter the Additional Child Tax Credit on my 2014 Form 1040?
Enter the Additional Child Tax Credit from Schedule 8812 Part IV line 13 on Form 1040 line 67.
Form 1040A filers enter the amount on line 43, which differs from line 35, where the nonrefundable Child Tax Credit appears.
Does my child qualify if they turn 17 during 2014?
Your child does not qualify if they attained age 17 at any point during 2014. The requirement states the child must be under age 17 at the end of 2014, meaning they must not have reached their 17th birthday by December 31, 2014.
Can nonresident aliens claim the Additional Child Tax Credit on Schedule
8812?
Nonresident alien taxpayers filing Form 1040NR can claim the Child Tax Credit and Additional
Child Tax Credit for qualifying children who are U.S. citizens, U.S. nationals, or U.S. resident aliens. The child’s citizenship or residency status is required, but the taxpayer’s filing status does not automatically disqualify the credit for federal income tax purposes.
What is the earned income threshold for the Additional Child Tax Credit in
2014?
Your earned income must exceed $3,000 to qualify for the Additional Child Tax Credit. The refundable credit is calculated as 15 percent of earned income above $3,000, up to the maximum credit amount per qualifying child.
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