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IRS.gov Website
Publication 972
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PencilChild Tax Credit Worksheettaxmap/pubs/p972-004.htm#en_us_publink100052126
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PencilChild Tax Credit Worksheet—Continuedtaxmap/pubs/p972-004.htm#en_us_publink100052128
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PencilLine 11 Worksheettaxmap/pubs/p972-004.htm#en_us_publink100052130
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Pencil1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit)
Before you begin: 

 ✓ Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line
    4a of Schedule 8812, Child Tax Credit.
 ✓ Disregard community property laws when figuring the amounts to enter on this worksheet.
 ✓ If married filing jointly, include your spouse's amounts with yours when completing this worksheet.
 
 
1.a. Enter the amount from Form 1040, line 7, or Form 1040NR, line 81a.
 b.Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule 8812, line 4b. This amount should be shown in Form(s) W-2, box 12, with code Q 1b.
  Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3.   
2.a.Enter any statutory employee income reported on line 1 of Schedule C or C-EZ2a.
 b.Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.* Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b.
 c.Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A.* Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this line any amounts exempt from self-employment tax 2c.  
 d.If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Otherwise, skip this line and enter on line 2e the amount from line 2c 2d.  
 e.If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss) from line 2c 2e.
3.Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet. Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3.
4.Enter any amount included on line 1a that is:      
 a.A scholarship or fellowship grant not reported on Form W-24a.  
 b.For work done while an inmate in a penal institution (enter "PRI" and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR)4b.  
 c.A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter "DFC" and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). This amount may be shown in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 4c.  
 d.A Medicaid waiver payment you exclude from income (see the instructions for Form 1040, line 21, and Pub. 525 for information about these payments) 4d.  
5.Enter the amount from Form 1040, line 27, or Form 1040NR, line 275.  
6.Add lines 4a, 4b, 4c, 4d, and 56.
7.Subtract line 6 from line 37.
  
  • If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet.
  • If you were sent here from Schedule 8812, enter this amount on line 4a of that form.
  
*If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your return. 
         
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Pencil1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet)     
Before you begin: 
 ✓ Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication.
 ✓ Disregard community property laws when figuring the amounts to enter on this worksheet.
       
1.a.Enter the amount from Form 1040A, line 71a.  
 b.Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule 8812, line 4b. This amount should be shown in Form(s) W-2, box 12, with code Q 1b.  
 c.Add lines 1a and 1b  1c.
2.Enter any amount included on line 1a that is:    
 a.A scholarship or fellowship grant not reported on Form W-22a.  
 b.For work done while an inmate in a penal institution (enter "PRI" and this amount next to line 7 of Form 1040A)2b.  
 c.A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter "DFC" and this amount next to line 7 of Form 1040A). This amount may be shown in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c.  
3.Add lines 2a through 2c3.
4.Subtract line 3 from line 1c. Enter the result here and on line 2 of the Line 11 Worksheet 4.
       
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PencilAdditional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet)
If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet.
Social security tax, Medicare tax, and Additional Medicare Tax on wages.
1.Enter the social security tax withheld (Form(s) W-2, box 4)1.
2.Enter the Medicare tax withheld (Form(s) W-2, box 6). Box 6 includes any Additional Medicare Tax2.
3.Enter any amount from Form 8959, line 73.
4.Add lines 1, 2, and 34.
5.Enter the Additional Medicare Tax withheld (Form 8959, line 22)5.
6.Subtract line 5 from line 46.
Additional Medicare Tax on Self-Employment Income.
7.Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13)7.
Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax.
8.Enter the Tier 1 tax (Form(s) W-2, box 14)8.
9.Enter the Medicare tax (Form(s) W-2, box 14)9.
10.Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Do not use the same amount from Form 8959, line 17, for both this line and line 14 10.
11.Add lines 8, 9, and 1011.
12.Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2016)12.
13.Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2016)13.
14.Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Do not use the same amount from Form 8959, line 17, for both this line and line 10 14.
15.Add lines 12, 13, and 1415.
Line 6 amount
16.Add lines 6, 7, 11, and 15. Enter here and on line 6 of the Line 11 Worksheet16.
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How To Get Tax Help(p11)

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If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.
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Preparing and filing your tax return.(p11)

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Find free options to prepare and file your return on IRS.gov or in your local community if you qualify.
The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities, the elderly, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.
You can go to IRS.gov and click on the Filing tab to see your options for preparing and filing your return which include the following.
EIC
Getting answers to your tax law questions. On IRS.gov get answers to your tax questions anytime, anywhere.
  • Go to IRS.gov/help or IRS.gov/letushelp pages for a variety of tools that will help you get answers to some of the most common tax questions.
  • Go to IRS.gov/ita for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.
  • Go to IRS.gov/pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2016 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML or as a PDF or, better yet, download it to your mobile device to enjoy eBook features.
  • You may also be able to access tax law information in your electronic filing software.
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Getting tax forms and publications.(p11)

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Go to IRS.gov/forms to view, download, or print all of the forms and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 instructions) on mobile devices as an eBook at no charge. Or, you can go to IRS.gov/orderforms to place an order and have forms mailed to you within 10 business days.
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Using direct deposit.(p11)

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The fastest way to receive a tax refund is to combine direct deposit and IRS e-file. Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. IRS issues more than 90% of refunds in less than 21 days.
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Delayed refund for returns claiming certain credits.(p11)

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Due to changes in the law, the IRS can’t issue refunds before February 15, 2017, for returns that claim the earned income credit (EIC) or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits.
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Getting a transcript or copy of a return.(p11)

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The quickest way to get a copy of your tax transcript is to go to IRS.gov/transcripts. Click on either "Get Transcript Online" or "Get Transcript by Mail" to order a copy of your transcript. If you prefer, you can:
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Using online tools to help prepare your return.(p11)

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Go to IRS.gov/tools for the following.
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Resolving tax-related identity theft issues.(p11)

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Checking on the status of your refund.(p12)

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Making a tax payment.(p12)

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The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/payments to make a payment using any of the following options.
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What if I can’t pay now?(p12)

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Go to IRS.gov/payments for more information about your options.
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Checking the status of an amended return.(p12)

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Go to IRS.gov and click on Where’s My Amended Return? (IRS.gov/wmar) under the "Tools" bar to track the status of Form 1040X amended returns. Please note that it can take up to 3 weeks from the date you mailed your amended return for it show up in our system and processing it can take up to 16 weeks.
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Understanding an IRS notice or letter.(p12)

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Go to IRS.gov/notices to find additional information about responding to an IRS notice or letter.
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Contacting your local IRS office.(p12)

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Keep in mind, many questions can be resolved on IRS.gov without visiting an IRS Tax Assistance Center (TAC). Go to IRS.gov/letushelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance that you can get the service you need without waiting. Before you visit, go to IRS.gov/taclocator to find the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”
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Watching IRS videos.(p12)

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The IRS Video portal (IRSvideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.
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Getting tax information in other languages.(p12)

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For taxpayers whose native language isn’t English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.
The IRS TACs provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.
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The Taxpayer Advocate Service Is Here To Help You(p12)

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What is the Taxpayer Advocate Service?(p12)

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The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.
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What Can the Taxpayer Advocate Service Do For You?(p12)

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We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
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How Can You Reach Us?(p12)

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We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at taxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778.
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How Can You Learn About Your Taxpayer Rights?(p13)

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The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.
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How Else Does the Taxpayer Advocate Service Help Taxpayers?(p13)

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TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at IRS.gov/sams.
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Low Income Taxpayer Clinics(p13)

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Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. To find a clinic near you, visit IRS.gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List.