Steve Jackson (birthdate December 13, 1966) is a single taxpayer living at 3215 Pacific Dr., Apt. B, Pacific Beach, CA 92109. His Social Security number is 465-88-9415. In 2019, Steve's earnings and income tax withholding as laundry attendant of a local hotel are: Earnings from the Ocean View Hotel $21,900 Federal income tax withheld 219 State income tax withheld 100 Steve has a daughter, Janet, from a previous marriage. Janet is 11 years old (Social Security number 654-12-6543). Steve provides all Janet's support. Also living with Steve is his younger brother, Michael (Social Security number 667-21-8998). Michael, age 47, is unable to care for himself due to a disability. On a reasonably regular basis, Steve has a care giver come to the house to help with Michael. He uses a company called HomeAid, 456 La Jolla Dr., San Diego, CA 92182 (EIN 17-9876543). Steve made payments of $1,000 to HomeAid in 2019. Janet receives free after- school care provided by the local school district. Required: Complete Steve's federal tax return for 2019. Use Form 1040, Schedule 3, Form 2441. Child Tax Credit Worksheet, Form 8912, ETC Worksheet A and Schedule EIC. If the form instructs you to leave a box blank, leave it blank. However, if the answer is zero, enter "0". Enter all amounts as positive numbers. CAUTION 2019 Child Tax Credit and Credit for Other Dependents Worksheet-Line 13a Keep for Your Records 1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2019, and meet all the conditions in Steps 1 through 3 under Who Qualities as Your Dependent. Make sure you checked the child tax credit box in column (4) of the Dependents section on Form 1040 or 1040-SR for each qualifying chuid. 2. If you don't have a qualifying child, you can't claim the child tax credit; but you may be able to calm the credit for other dependents for that child. see Step 3 under Who Qualifies as Your Dependent. 3. To see if your qualifying relative qualifies you to take the credit for other dependents, see steps under who Quoties as Your Dependent 4. Be sure to see Social security number under who Qualifies as your Dependent. 5. Do not use this worksheet, but use Pub. 972 instead, it: a. You are claiming the adoption credit, mortgage interest credit, District of Columbirst-time homebuyer creditor residential energy efficient property credit"; b. You are excluding income from Puerto Rico, or c. You are filing Form 2555 or 4563. *If applicable. Part 1 1 1. Number of qualifying children under age 17 with the required social security number: x $2.000. Enter the result 2. Number of other dependents, including qualifying children without the required social security number $500. Enter the result. Caution. Don't include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident alien. Also, don't include anyone you included on line 1. 3. Add lines 1 and 2. 3 4. Enter the amount from Form 1040 or 1040-SR, line 8b. 4 5. Enter the amount shown below for your filing status. Married filing jointly -- $400,000 All other filing statuses - $200,000 } 6. Is the amount on line 4 more than the amount on line 57 No No. Leave line 6 blank. Entero on line 7, and go to line 8. Yes. Subtract line 5 from line 4. If the result isn't a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000, increase $1,025 to $2,000, etc. 7 7. Multiply the amount on line 6 by 5% (0.05). Enter the result. 8. Is the amount on line 3 more than the amount on line 77 Yes y Yes. Subtract line 5 from line 4. If the result isn't a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000, increase $1,025 to $2,000, etc. 7. Multiply the amount on line 6 by 5% (0.05). Enter the result. 7 8. Is the amount on line 3 more than the amount on line 72 Yes STOP No. You can't take the child tax credit on Form 1040 or 1040- SR, line 13a. You also can't take the additional child tax credit on Form 1040 or 1040-SR, line 18b. Complete the rest of your Form 1040 or 1040-SR. 8 Yes. Subtract line 7 from line 3. Enter the result. Go to Part 2 2019 Child Tax Credit and Credit for Other Dependents Worksheet-Continued Keep for Your Records Before you begin Figure the amount of any credits you are claiming on Schedule 3; Form 5695, Part II; Form 8910; Form 8936; or Schedule R. Part 2: Part 2 9. Enter the amount from Form 1040 or 1040-SR, line 12b. 9 10. Add any amounts from: Schedule 3, line 1 Schedule 3, line 2 + Schedule 3, line 3+ Schedule 3, line 4+ Form 5695, line 30* + Form 8910, line 15" + Form 8936, line 23 + Schedule R, line 22 + 10 Enter the total. 11. Are the amounts on lines 9 and 10 the same? No 11. Are the amounts on lines 9 and 10 the same? No STOP Yes. You can't take this credit because there is no tax to reduce. However, you may be able to take the additional child tax credit if line 1 is more than zero. See the TIP below. 11 No. Subtract line 10 from line 9. 12. Is the amount on line 8 more than the amount on line 117 Yes Yes. Enter the amount from line 11. Also, you may be able to take the additional This is your child child tax credit if line 1 is your child tax credit for tax is more than zero. See the TIP } other below. dependents. 12 Enter this amount on Form 1040 or 1040-SR, line 13a. No. Enter the amount from line 8. 1040 of Steve Jackson (birthdate December 13, 1966) is a single taxpayer living at 3215 Pacific Dr., Apt. B, Pacific Beach, CA 92109. His Social Security number is 465-88-9415. In 2019, Steve's earnings and income tax withholding as laundry attendant of a local hotel are: Earnings from the Ocean View Hotel $21,900 Federal income tax withheld 219 State income tax withheld 100 Steve has a daughter, Janet, from a previous marriage. Janet is 11 years old (Social Security number 654-12-6543). Steve provides all Janet's support. Also living with Steve is his younger brother, Michael (Social Security number 667-21-8998). Michael, age 47, is unable to care for himself due to a disability. On a reasonably regular basis, Steve has a care giver come to the house to help with Michael. He uses a company called HomeAid, 456 La Jolla Dr., San Diego, CA 92182 (EIN 17-9876543). Steve made payments of $1,000 to HomeAid in 2019. Janet receives free after- school care provided by the local school district. Required: Complete Steve's federal tax return for 2019. Use Form 1040, Schedule 3, Form 2441. Child Tax Credit Worksheet, Form 8912, ETC Worksheet A and Schedule EIC. If the form instructs you to leave a box blank, leave it blank. However, if the answer is zero, enter "0". Enter all amounts as positive numbers. CAUTION 2019 Child Tax Credit and Credit for Other Dependents Worksheet-Line 13a Keep for Your Records 1. To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2019, and meet all the conditions in Steps 1 through 3 under Who Qualities as Your Dependent. Make sure you checked the child tax credit box in column (4) of the Dependents section on Form 1040 or 1040-SR for each qualifying chuid. 2. If you don't have a qualifying child, you can't claim the child tax credit; but you may be able to calm the credit for other dependents for that child. see Step 3 under Who Qualifies as Your Dependent. 3. To see if your qualifying relative qualifies you to take the credit for other dependents, see steps under who Quoties as Your Dependent 4. Be sure to see Social security number under who Qualifies as your Dependent. 5. Do not use this worksheet, but use Pub. 972 instead, it: a. You are claiming the adoption credit, mortgage interest credit, District of Columbirst-time homebuyer creditor residential energy efficient property credit"; b. You are excluding income from Puerto Rico, or c. You are filing Form 2555 or 4563. *If applicable. Part 1 1 1. Number of qualifying children under age 17 with the required social security number: x $2.000. Enter the result 2. Number of other dependents, including qualifying children without the required social security number $500. Enter the result. Caution. Don't include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident alien. Also, don't include anyone you included on line 1. 3. Add lines 1 and 2. 3 4. Enter the amount from Form 1040 or 1040-SR, line 8b. 4 5. Enter the amount shown below for your filing status. Married filing jointly -- $400,000 All other filing statuses - $200,000 } 6. Is the amount on line 4 more than the amount on line 57 No No. Leave line 6 blank. Entero on line 7, and go to line 8. Yes. Subtract line 5 from line 4. If the result isn't a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000, increase $1,025 to $2,000, etc. 7 7. Multiply the amount on line 6 by 5% (0.05). Enter the result. 8. Is the amount on line 3 more than the amount on line 77 Yes y Yes. Subtract line 5 from line 4. If the result isn't a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000, increase $1,025 to $2,000, etc. 7. Multiply the amount on line 6 by 5% (0.05). Enter the result. 7 8. Is the amount on line 3 more than the amount on line 72 Yes STOP No. You can't take the child tax credit on Form 1040 or 1040- SR, line 13a. You also can't take the additional child tax credit on Form 1040 or 1040-SR, line 18b. Complete the rest of your Form 1040 or 1040-SR. 8 Yes. Subtract line 7 from line 3. Enter the result. Go to Part 2 2019 Child Tax Credit and Credit for Other Dependents Worksheet-Continued Keep for Your Records Before you begin Figure the amount of any credits you are claiming on Schedule 3; Form 5695, Part II; Form 8910; Form 8936; or Schedule R. Part 2: Part 2 9. Enter the amount from Form 1040 or 1040-SR, line 12b. 9 10. Add any amounts from: Schedule 3, line 1 Schedule 3, line 2 + Schedule 3, line 3+ Schedule 3, line 4+ Form 5695, line 30* + Form 8910, line 15" + Form 8936, line 23 + Schedule R, line 22 + 10 Enter the total. 11. Are the amounts on lines 9 and 10 the same? No 11. Are the amounts on lines 9 and 10 the same? No STOP Yes. You can't take this credit because there is no tax to reduce. However, you may be able to take the additional child tax credit if line 1 is more than zero. See the TIP below. 11 No. Subtract line 10 from line 9. 12. Is the amount on line 8 more than the amount on line 117 Yes Yes. Enter the amount from line 11. Also, you may be able to take the additional This is your child child tax credit if line 1 is your child tax credit for tax is more than zero. See the TIP } other below. dependents. 12 Enter this amount on Form 1040 or 1040-SR, line 13a. No. Enter the amount from line 8. 1040 of