Exceptions

There is another method to compute the additional child tax credit for taxpayers with three or more qualifying children. These taxpayers may benefit if they:

• Had social security or Medicare taxes withheld from their pay
• Were self-employed and paid self-employment tax
• Paid tax on tips not reported to their employer
• Did not receive the maximum available child tax credit

The amount of the taxpayer's earned income credit is a factor in this calculation on Form 8812.