Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Child Tax Credit

Introduction

Welcome!

The child tax credit is unique because taxpayers who cannot benefit from the nonrefundable credit may be able to qualify for the refundable additional child tax credit on Schedule 8812. In this lesson, we will learn about both credits and their relationship to each other. Some taxpayers may not be aware of it, so your time, effort, and understanding of this unique credit may result in a lower tax for the taxpayer.

In tax software, the child tax credit is entered on the nonrefundable credits screens; the additional child tax credit is entered on the payments screens. Form 1040EZ taxpayers cannot take this credit.

The intake and interview sheet, along with the interview tips in the Volunteer Resource Guide, Nonrefundable Credits tab will be your critical tools in determining eligibility for the credit.

Tip

Do not confuse these credits with the child and dependent care credit!

Volunteer Resource Guide showing Credits tab, and intake and interview sheet showing Marital Status and Household Information.