Tax Topic 9 - Child Tax Credit and Additional Child Tax Credit

The Additional Child Tax Credit is for certain individuals who get less than the full amount of the child tax credit and it may be give you a refund even if you do not owe any tax. In this topic you will become aware and learn when you can take and how to figure the Child Tax Credit and the Additional Child Tax Credits. These credits are for people who have a qualifying child.

Use IRS Publication 972, and Form 1040 Instructions (Form 1040 instructions only up to page 98) to complete this tax topic.

Please note: Form 1040 Instructions (Form 1040 instructions only up to page 98) will be used for the rest of the topics in the initial tax preparer certification course. You will be responsible to answer questions from the Form 1040 instructions booklet (up to page 98) on every topic so read it carefully.

Andy (SSN 572-03-3300) lives with his wife Samantha Garcia (SSN 578-58-8471) with whom he has three children.

The children are:

Andy's Income:

Samantha does not have any income to report.

Forms you need to complete tax return:  Form 1040A , and Form 8812. You may also need Form 1040A instructions to look up the tax and other items. Get all their basic information from the following W2, including income information.