Marie and Pierre Curry are married and file a joint tax return claiming their three children, ages 4, 5, and 16, as dependents. Their AGI for 2022 is $26,400 (all wage income) and their pre-credit tax liability is $50. Marie and Pierre's employers withheld $2,020 in Social Security and Medicare taxes in 2022. They are not claiming any other tax credits. Complete Schedule 8812 to determine Marie and Pierre's child tax credit and additional refundable child tax credit, if any, for 2022.
c. Marne and Pierre Curty are married and file-a joint tax return claiming their three children, ages.4, 5 , and 16 , as dependents. Their AGi for 2022 is. 2022. They are not elaiming any other tox credits. Complete Schedule B812 to determine Marie and Pherre's chald tax credit and additional refundable child tax credit, if any, for 2022. Scheduie 8812 Part I Child Tax Credit and Credit for Other Dependents 1 Enter the amount from line 11 of your Form 1040, 1040-SR, or 1040 FNR 2a. Enter income from Puerto Rico that you exduded. b Enter the amounts from lines 45 and 50 of your form 2555 C. Enter the amount from line 15 of your Form 4563 d Add lines 2a through 2c. 3 Add lines 1 and 2d 4 Number of qualifying children under age 17 with the required social security number 5. Multiply line 4 by 52,000 6. Number of other dependents, inicluding any cualilying cbildren who are not under age 17 or who do not have the required social secarity number \begin{tabular}{|l|} \hline 2a \\ \hline 2b \\ \hline 2c \\ \hline \end{tabular} Caution: Do not indude yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S, resident alien. Alio, do not include anyone youmctuded on line 4. 7 Mahtiply lue 6 by $500 Schedule 8812 8 Add lines 5 and 7 9 Enter the amount shown below for your filing staturs. - Marred filing jomtly-5400,000 - All other filing statuses- 5200,000 10 Subtract line 9 from line 3. - II zero or less, enter 0 - - If more than zero and not a multiple of $1,000, enter the next multiple of $1,000. For example, if the result is $425, enter $1,000; if the result is 51,025 , enter $2,000, etc. 11 Multoply line 10 by 5%(0,05) 12. Suburact line 11 from line 8. If zero or less, enter -0- No. STOP. You cannot take the chald tax credit, credit for other dependents, or additional child tax credit Skip Parts II A and 11.B. Enter 0 - on lines 14 and 27. E. Yes. Subtract line 11 from line B. Enter the result. 13 Enter the amount from the Credit Limit Worksheet A Schedule 3812 14 Enter the smaller of line 12 or 13. This is your child tax credit and credit for other dependents 14 Enter this amount on Form 1040, 1040-SR, or 1040NR, line 19. If the amount on line 12 is more than the amount on line 14, you may be able to take the additional child tax credit on Form 1040, 1040 -SR, or 1040 -NR. line 28, Complete your form 1040, 1040-SR, or 1040-NR through line 27 (also complete Schedule 3, line 11) before completing Part II-A. Part II-A Additional Child Tax Credit for All Filers Caution:if you file form 2555, you cannot claim the additional child tax credit. 15 Check this box if you do not want to claim the additional child tax credit. Skip Parts 11-A and 11-B. Enter-0-- on line 27 16. Subtract line 14 from line 12. If zero, stop here; you cannot take the additional child tax credit. Skip Parts I1-A and II-B. Enter 0 - on line 27 b Number of qualifying chidren under 17 with the required social secunty number: 51,500 Enter the result, If zero, stop here; you cannot claim the additional child tax credit, Shop Parts H-A and II-B, Enter -0-on line 27. 11P: The number of children you use for this line is the same as the number of children you used for line a. 17 Ented the smaller of line 16 or line 16b Schedule 8812 18a Earned income (see instructions). b Nontaxable combat pay (see instructions). 19 Is the amount on line 18 a more than $2,500 ? No. Leave line 19 blank and enter -0 on line 20 Yes. Subtract $2,500 from the amount on line 18 a. Enter the result. 20 Multiply the amount on line 19 by 159(0.15) and enter the result Next. On line 16b, is the amount $4,500 or more? E No. If you are a bona fide resident of Puerto Rico, go to line 21. Otherwise, skip Part II-B and enter the smaller of line 17 or link 20 ot line 27 a Yes. If line 30 is equal to of mere than line 17, skop Pait. 11-B and enter the amount from line 17 on line 27, Ocherwise. go to line 21. Part II-B Certain Hilers Who Have lhree or More Qualifying Children and Bona Fide Residents of Puerto Rico 21 Withield sociaf security, Medicate, and Addional Medicare taxesi from form(s) W-2, boxes 4 and 6 , If marricd fring jointly, inctude your spouse's amounts with yours. If your employer withheld or you paid Additional Medicare Tax of tiet 1 ARTA faves, see instructions. (Form 1040), line 6 ; and Schedule 2 (Form 1040), line 13 23 Add lines 21 and 22 241040 and 1040 SR filers: Enter the total of the amaunts fron Formi 1040 or 1040-SA, line 27, and Schedule 3 . (Form 1040), line i1. 1040-NR filerst Enter the amount from schedule 3 (form 1040), line 11. 25 Suibtract line 24 from line 23. If zero ar lesk, enter -0. 26 Enter the larger of line 20 or line 25 Next, enter the stanliec of line 17 or line 20 on live 27. Part 11-c Additional Child tax Credi 27 for Paperwork Reduction Act Notice, see your tax return imstructions. Cat. top: 50761M Schedule 3412( (orm 1040) 2022 c. Marne and Pierre Curty are married and file-a joint tax return claiming their three children, ages.4, 5 , and 16 , as dependents. Their AGi for 2022 is. 2022. They are not elaiming any other tox credits. Complete Schedule B812 to determine Marie and Pherre's chald tax credit and additional refundable child tax credit, if any, for 2022. Scheduie 8812 Part I Child Tax Credit and Credit for Other Dependents 1 Enter the amount from line 11 of your Form 1040, 1040-SR, or 1040 FNR 2a. Enter income from Puerto Rico that you exduded. b Enter the amounts from lines 45 and 50 of your form 2555 C. Enter the amount from line 15 of your Form 4563 d Add lines 2a through 2c. 3 Add lines 1 and 2d 4 Number of qualifying children under age 17 with the required social security number 5. Multiply line 4 by 52,000 6. Number of other dependents, inicluding any cualilying cbildren who are not under age 17 or who do not have the required social secarity number \begin{tabular}{|l|} \hline 2a \\ \hline 2b \\ \hline 2c \\ \hline \end{tabular} Caution: Do not indude yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S, resident alien. Alio, do not include anyone youmctuded on line 4. 7 Mahtiply lue 6 by $500 Schedule 8812 8 Add lines 5 and 7 9 Enter the amount shown below for your filing staturs. - Marred filing jomtly-5400,000 - All other filing statuses- 5200,000 10 Subtract line 9 from line 3. - II zero or less, enter 0 - - If more than zero and not a multiple of $1,000, enter the next multiple of $1,000. For example, if the result is $425, enter $1,000; if the result is 51,025 , enter $2,000, etc. 11 Multoply line 10 by 5%(0,05) 12. Suburact line 11 from line 8. If zero or less, enter -0- No. STOP. You cannot take the chald tax credit, credit for other dependents, or additional child tax credit Skip Parts II A and 11.B. Enter 0 - on lines 14 and 27. E. Yes. Subtract line 11 from line B. Enter the result. 13 Enter the amount from the Credit Limit Worksheet A Schedule 3812 14 Enter the smaller of line 12 or 13. This is your child tax credit and credit for other dependents 14 Enter this amount on Form 1040, 1040-SR, or 1040NR, line 19. If the amount on line 12 is more than the amount on line 14, you may be able to take the additional child tax credit on Form 1040, 1040 -SR, or 1040 -NR. line 28, Complete your form 1040, 1040-SR, or 1040-NR through line 27 (also complete Schedule 3, line 11) before completing Part II-A. Part II-A Additional Child Tax Credit for All Filers Caution:if you file form 2555, you cannot claim the additional child tax credit. 15 Check this box if you do not want to claim the additional child tax credit. Skip Parts 11-A and 11-B. Enter-0-- on line 27 16. Subtract line 14 from line 12. If zero, stop here; you cannot take the additional child tax credit. Skip Parts I1-A and II-B. Enter 0 - on line 27 b Number of qualifying chidren under 17 with the required social secunty number: 51,500 Enter the result, If zero, stop here; you cannot claim the additional child tax credit, Shop Parts H-A and II-B, Enter -0-on line 27. 11P: The number of children you use for this line is the same as the number of children you used for line a. 17 Ented the smaller of line 16 or line 16b Schedule 8812 18a Earned income (see instructions). b Nontaxable combat pay (see instructions). 19 Is the amount on line 18 a more than $2,500 ? No. Leave line 19 blank and enter -0 on line 20 Yes. Subtract $2,500 from the amount on line 18 a. Enter the result. 20 Multiply the amount on line 19 by 159(0.15) and enter the result Next. On line 16b, is the amount $4,500 or more? E No. If you are a bona fide resident of Puerto Rico, go to line 21. Otherwise, skip Part II-B and enter the smaller of line 17 or link 20 ot line 27 a Yes. If line 30 is equal to of mere than line 17, skop Pait. 11-B and enter the amount from line 17 on line 27, Ocherwise. go to line 21. Part II-B Certain Hilers Who Have lhree or More Qualifying Children and Bona Fide Residents of Puerto Rico 21 Withield sociaf security, Medicate, and Addional Medicare taxesi from form(s) W-2, boxes 4 and 6 , If marricd fring jointly, inctude your spouse's amounts with yours. If your employer withheld or you paid Additional Medicare Tax of tiet 1 ARTA faves, see instructions. (Form 1040), line 6 ; and Schedule 2 (Form 1040), line 13 23 Add lines 21 and 22 241040 and 1040 SR filers: Enter the total of the amaunts fron Formi 1040 or 1040-SA, line 27, and Schedule 3 . (Form 1040), line i1. 1040-NR filerst Enter the amount from schedule 3 (form 1040), line 11. 25 Suibtract line 24 from line 23. If zero ar lesk, enter -0. 26 Enter the larger of line 20 or line 25 Next, enter the stanliec of line 17 or line 20 on live 27. Part 11-c Additional Child tax Credi 27 for Paperwork Reduction Act Notice, see your tax return imstructions. Cat. top: 50761M Schedule 3412( (orm 1040) 2022
