Publication 972: Child Tax Credit;

This is archived information that pertains only to the 2004 Tax Year. If you
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Child Tax Credit Worksheet--Continued from page 4. Summary: This is an example of the second page of the Child Tax Credit Worksheet to determine the amount of child tax credit the taxpayer can claim. The line items to be completed are:

Under “Part 2”:

“11. Enter the amount from Form 1040, line 43, or Form 1040A, line 28.” field

“12. 1040 Filers. Enter the total of the amounts from lines 44 through 48.--1040A Filers. Enter the total of the amounts from lines 29 through 32.” field

13. Are you claiming any of the following credits?

Adoption credit, Form 8839 Mortgage interest credit, Form 8396 District of Columbia first-time homebuyer credit, Form 8859

“No. Enter the amount from line 12.” checkbox, field

“Yes. Complete the Line 13 Worksheet on the next page to figure the amount to enter here.” checkbox, field

“14. Subtract line 13 from line 11. Enter the result.” field

15. Is the amount on line 10 of this worksheet more than the amount on line 14?

“No. Enter the amount from line 10. This is your child tax credit. Enter this amount on Form 1040, line 49, or Form 1040A, line 33.” checkbox, field

“Yes. Enter the amount from line 14. See the TIP below. This is your child tax credit. Enter this amount on Form 1040, line 49, or Form 1040A, line 33.” field