Publication 972 (2015) CHILD TAX CREDIT

Future Developments

For the latest information about developments related to Pub. 972, such as legislation enacted after it was published, go to http://www.irs.gov/pub972.

What's New

Foreign earned income. Beginning in 2015, if you are filing 2555-EZ (both relating to foreign earned income), you cannot claim the additional child tax credit.

Taxpayer identification number needed by due date of return. If you didn't have a social security number (an SSN) or ITIN by the due date of your 2015 return (including extensions), you can't claim the child tax credit or the additional child tax credit on either your original or an amended 2015 return, even if you later get an SSN (or ITIN). Also, neither credit is allowed on either your original or an amended 2015 return with respect to a child who didn't have an SSN, ATIN, or ITIN by the due date of your return (including extensions), even if that child later gets one of those numbers.

Reminder

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Introduction

The purpose of this publication is:

This publication is intended primarily for individuals sent here by the instructions to Forms 1040A, or 1040NR, or Schedule 8812. Even if you were not sent here by the instructions to one of the forms or the schedule, you can still choose to use this publication to figure your credit. However, most individuals can use a simpler worksheet in their tax form instructions.

If you were sent here from your Form 1040A, or Form 1040NR instructions. Complete the Child Tax Credit Worksheet later in this publication.

If you were sent here from your Schedule 8812 instructions. Complete the 1040 and 1040NR Filers -- Earned Income Worksheet later in this publication.

If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions. Read the explanation of who must use this publication next. If you find that you are not required to use this publication to figure your child tax credit, you can use the simpler worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions to figure your credit.

Who must use this publication. If you answer "Yes" to either of the following questions, you must use this publication to figure your child tax credit.

We welcome your comments about this publication and your suggestions for future editions.

You can send us comments from http://www.irs.gov/formspubs. Click on "More Information" and then on "Give us feedback."

Or you can write to:

Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications. Visit http://www.irs.gov/formspubs to download forms and publications. Otherwise, you can go to http://www.irs.gov/orderforms to order forms or call 1-800-829-3676 to order current and prior-year forms and instructions. Your order should arrive within 10 business days.

Tax questions. If you have a tax question, check the information available on IRS.gov. We cannot answer tax questions sent to the above address.

Child Tax Credit

This credit is for people who have a qualifying child as defined later. It is in addition to the credit for child and dependent care expenses (on Form 1040A, line 31; or Form 1040NR, line 47) and the earned income credit (on Form 1040, line 66a; or Form 1040A, line 42a).

The maximum amount you can claim for the credit is $1,000 for each qualifying child.

Qualifying Child

A qualifying child for purposes of the child tax credit is a child who:

For each qualifying child, you must either check the box on Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4).

Example 1. Your son turned 17 on December 30, 2015. He is a citizen of the United States and you claimed him as a dependent on your return. He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2015.

Example 2. Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Because he is not a U.S. citizen, U.S. national, or U.S. resident alien, he is not a qualifying child for the child tax credit.

Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040).

Although a child may be your dependent, you may claim a child tax credit or additional child tax credit only for a dependent who is a citizen, national, or resident of the United States. To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. For more information about the substantial presence test, see Pub. 519, U.S. Tax Guide for Aliens.

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household in 2015, that child meets condition (7) above to be a qualifying child for the child tax credit.

Exceptions to time lived with you. A child is considered to have lived with you for more than half of 2015 if the child was born or died in 2015 and your home was this child's home for more than half the time he or she was alive. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you.

There are also exceptions for kidnapped children and children of divorced or separated parents. For details, see the instructions for line 6c in either the Form 1040A instructions.

Qualifying child of more than one person. A special rule applies if your qualifying child is the qualifying child of more than one person. For details, see the instructions for line 6c in either the Form 1040A instructions.

Limits on the Credit

You must reduce the maximum credit amount of $1,000 for each child if either (1) or (2) applies.

For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you.

If you do not have any of the above, your modified AGI is the same as your AGI.

AGI. Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37.

Claiming the Credit

To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child.

CAUTION: Taxpayer identification number needed by due date of return. If you didn't have a social security number (an SSN) or ITIN by the due date of your 2015 return (including extensions), you can't claim the child tax credit or the additional child tax credit on either your original or an amended 2015 return, even if you later get an SSN (or ITIN). Also, neither credit is allowed on either your original or an amended 2015 return with respect to a child who didn't have an SSN, ATIN, or ITIN by the due date of your return (including extensions), even if that child later gets one of those numbers.

Earned Income

You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet, later, or Schedule 8812. Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers -- Earned Income Worksheet, later, to figure your earned income. Form 1040A filers, use the 1040A Filers -- Earned Income Worksheet, later.

For this purpose, earned income includes only:

This credit is for certain individuals who get less than the full amount of the child tax credit. The additional child tax credit may give you a refund even if you do not owe any tax.

Foreign earned income. If you file Form 2555 or 2555-EZ (both relating to foreign earned income), you cannot claim the additional child tax credit.

How to claim the additional child tax credit. To claim the additional child tax credit, follow the steps below.

Paperwork Reduction Act Notice. We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. You are required to give us the information if requested. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The average time and expenses required to complete these worksheets will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.

If you have suggestions for making these worksheets simpler, we would be happy to hear from you. See Comments and suggestions, earlier.

How To Get Tax Help

Do you need help with a tax issue or preparing your tax return, or do you need a free publication or form?

Preparing and filing your tax return. 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 $53,000 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.

Getting answers to your tax law questions. IRS.gov and IRS2Go are ready when you are--24 hours a day, 7 days a week.

 ----------------------------------------------------------------------

Before you begin:

 Figure the amount of any credits you are claiming on

                   Form 8910; Form 8936;

                   or Schedule R.

CAUTION:

 •

To be a qualifying child for the child tax credit, the

          child must be

under age 17

at the end of 2015 and meet the

          other requirements listed earlier under

 Qualifying Child.

Also see

 Taxpayer identification number needed by due date

          of return,

earlier.

          •

If you do not have a qualifying child, you cannot claim the

          child tax credit.

 ----------------------------------------------------------------------

Part 1   1.

 Number of qualifying children: ______

             × $1,000. Enter the result.                      

1

 ______

             -----------------------------------------------

2.

 Enter the amount from Form 1040,

             line 38; Form 1040A, line 22; or

             Form 1040NR, line 37.                

2

 ______

             ----------------------------------

3. 1040 Filers.

 Enter the total of  }

             any --                           }

                                              }

             • Exclusion of income from       }

               Puerto Rico, and               }

                                              }

             • Amounts from Form 2555, lines  }  

3

 ______

               45 and 50;                     }

                                              }

             Form 2555-EZ, line 18; and       }

             Form 4563, line 15.              }

                                              }

1040A and 1040NR Filers.

 Enter   }

             -0-.                             }

             ----------------------------------

4.

 Add lines 2 and 3. Enter the

             total.                              

4

 ______

             ----------------------------------

5.

 Enter the amount shown below for

             your filing status.

             • Married filing jointly -       }

               $110,000                       }

                                              }

             • Single, head of household, or  }

               qualifying widow(er) -         }  

5

 ______

               $75,000                        }

                                              }

             • Married filing separately      }

               - $55,000                      }

             ----------------------------------

6.

 Is the amount on line 4 more than

             the amount on line 5?

             [ ]

No.

 Leave line 6 blank. Enter

                 -0- on line 7.

             [ ]

Yes.

 Subtract line 5 from

                 line 4.                          

6

 ______

                 If the result is not 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 1 more than the amount

             on line 7?

             [ ]

No.

 STOP

                 You cannot take the child tax credit on

                 Form 1040A, line 35;

                 or Form 1040NR, line 49. You also cannot

                 take the additional child tax credit on

                 Form 1040, line 67; Form 1040A, line 43;

                 or Form 1040NR, line 64. Complete the rest

                 of your Form 1040, Form 1040A, or

                 Form 1040NR.

             [ ]

Yes.

 Subtract line 7 from line 1.

                 Enter the result.                            

8

 ______

Go to Part 2 on the next page.

 ----------------------------------------------------------------------

Part 2

9.

 Enter the amount from Form 1040, line 47;

             Form 1040A, line 30; or

             Form 1040NR, line 45.                            

9

 ______

             -----------------------------------------------

10.

 Add the following amounts from:

Form 1040A or Form 1040NR

              Line 48      -------        Line 46  + ______

              Line 49      Line 31        Line 47  + ______

              Line 50      Line 33        -------  + ______

              Line 51      Line 34        Line 48  + ______

Form 5695,

 line 30                   + ______

Form 8910,

 line 15                   + ______

Form 8936,

 line 23                   + ______

Schedule R,

 line 22                  + ______

                                Enter the total.  

10

 ______

             -----------------------------------------------

11.

 Are you claiming any of the following credits?

             • Mortgage interest credit, Form 8396.

             • Adoption credit, Form 8839.

             • Residential energy efficient property

               credit, Form 5695, Part I.

             • District of Columbia first-time homebuyer

               credit, Form 8859.

             [ ]

No.

 Enter the amount from line 10.    }

                                                       }

             [ ]

Yes.

 If you are filing Form 2555 or   }

                 2555-EZ, enter the amount from line   }      

11

 ______

                 10. Otherwise, complete the Line 11   }

                 Worksheet, later, to figure the       }

                 amount to enter here.                 }

             -----------------------------------------------

12.

 Subtract line 11 from line 9. Enter the result.  

12

 ______

             -----------------------------------------------

13.

 Is the amount on line 8 of this worksheet more

             than the amount on line 12?

             [ ]

No.

 Enter the amount from  }

This is

                 line 8.                    }

your child

                                            }

tax credit.

             [ ]

Yes.

 Enter the amount from }                

13

 ______

                 line 12. See the

TIP

       }                

Enter

                 below.                     }                

this

                                                              amount on

                                                              Form

                                                              1040,

                                                              line 52;

                                                              Form

                                                              1040A,

                                                              line 35;

                                                              or Form

                                                              1040NR,

                                                              line 49.

             -----------------------------------------------

TIP:

 You may be able to take the

additional

                  child tax credit

 on Form 1040, line 67;

                  Form 1040A, line 43;

or

 Form 1040NR,

                  line 64, only if you answered "Yes" on

                  line 13.

                  • First, complete your Form 1040 through

                  line 66a (also complete line 71),

                  Form 1040A through line 42a, or

                  Form 1040NR through line 63 (also

                  complete line 67).

                  • Then, use Parts II -- IV of Schedule

                  8812 to figure any additional child tax

                  credit.

 ----------------------------------------------------------------------

 ----------------------------------------------------------------------

Before you begin:

 Complete the Earned Income Worksheet, later, that

                   applies to you.

1040 filers.

 Complete lines 58, 66a, and 71 of your

                   return if they apply to you.

1040A filers.

 Complete line 42a of your return if it

                   applies to you. If you, or your spouse if filing

                   jointly, had more than one employer for 2015 and

                   total wages of over $118,500, figure any excess

                   social security and Tier 1 railroad retirement

                   (RRTA) taxes withheld. See the instructions for

                   Form 1040A, line 46.

1040NR filers.

 Complete lines 56 and 67 of your

                   return if they apply to you.

CAUTION:

Use this worksheet only if you answered "Yes" on line 11 of

 the Child Tax Credit Worksheet earlier

and

 are not filing Form 2555

 or 2555-EZ.

 ----------------------------------------------------------------------

1.

 Enter the amount from line 8 of the Child

                  Tax Credit Worksheet.                        

1

 ______

                  ------------------------------------------

2.

 Enter your earned income from

                  the Earned Income Worksheet that

                  applies to you.                  

2

 ______

                  ------------------------------------------

3.

 Is the amount on line 2 more

                  than $3,000?

                  [ ]

No.

  Leave line 3 blank,

                      enter -0- on line 4, and go

                      to line 5.                    

3

 ______

                  [ ]

Yes.

 Subtract $3,000 from

                      the amount on line 2. Enter

                      the result.

                  ------------------------------------------

4.

 Multiply the amount on line 3 by 15%

                  (0.15) and enter the result.                

4

 ______

                  ------------------------------------------

5.

 Is the amount on line 1 of the Child Tax

                  Credit Worksheet $3,000 or more?

                  [ ]

No.

                      • If line 4 above is zero, enter the amount from

                      line 1 above on line 12 of this worksheet. Do not

                      complete the rest of this worksheet. Instead, go

                      back to the Child Tax Credit Worksheet and do the

                      following. Enter the amount from line 10 on line

                      11, and complete lines 12 and 13.

                      • If line 4 above is more than zero, leave lines

                      6 through 9 blank, enter -0- on line 10, and go

                      to line 11.

                  [ ]

Yes.

 If line 4 above is equal to or more than

                      line 1 above, leave lines 6 through 9 blank,

                      enter -0- on line 10, and go to line 11.

                      Otherwise, see

1040A filers,

 and

1040NR filers

 at the end of this worksheet and

                      then go to line 6.

                  ------------------------------------------

 If married    

6.

 If your employer withheld or you

 filing           paid Additional Medicare Tax or

 jointly,         Tier 1 RRTA taxes, use the

 include          Additional Medicare Tax and RRTA

 your             Tax Worksheet to figure the

 spouse's         amount to enter; otherwise enter

 amounts          the total of the following

 with yours       amounts from Form(s) W-2:        

6

 ______

 when

 completing       • Social security tax withheld

 lines 6 and      from box 4, and

 7.

                  • Medicare tax withheld from box

                  6.

                  ------------------------------------------

7. 1040 filers.

 Enter the     }

                  total of any --            }

                                             }

                  • Amounts from Form 1040,  }

                  lines 27 and 58, and       }

                                             }      

7

 ______

                  • Any taxes that you       }

                  identified using code      }

                  "UT" and entered on line   }

                  62.                        }

1040A filers.

 Enter -0-.

1040NR filers.

 Enter the total

                  of any --

                  • Amounts from Form 1040NR,

                  lines 27 and 56, and

                  • Any taxes that you identified

                  using code "UT" and entered on

                  line 60.

                  ------------------------------------------

8.

 Add lines 6 and 7. Enter the

                  total.                            

8

 ______

                  ------------------------------------------

9. 1040 filers.

 Enter the     }

                  total of the amounts from  }

                  Form 1040, lines 66a and   }

                  71.                        }

                                             }

1040A filers.

 Enter the    }

                  total of any --            }      

9

 ______

                                             }

                  • Amount from Form 1040A,  }

                  line 42a, and              }

                                             }

                  • Excess social security   }

                  and Tier 1 RRTA taxes      }

                  withheld that you entered  }

                  to the left of Form 1040A, }

                  line 46.                   }

1040NR filers.

 Enter the

                  amount from Form 1040NR,

                  line 67.

                  ------------------------------------------

10.

 Subtract line 9 from line 8. If the result

                  is zero or less, enter -0-.                

10

 ______

                  ------------------------------------------

11.

 Enter the

larger

 of line 4 or line 10.      

11

 ______

                  ------------------------------------------

12.

 Is the amount on line 11 of this worksheet

                  more than the amount on line 1?

                  [ ]

No.

 Subtract line 11 from line 1.  }

                      Enter the result.                  }    

12

 ______

                                                         }

                  [ ]

Yes.

 Enter -0-.                    }

                  ------------------------------------------

Next,

 figure the amount of any of the

                  following credits that you are claiming.

                  • Mortgage interest credit, Form 8396.

                  • Adoption credit, Form 8839.

                  • Residential energy efficient property

                    credit, Form 5695, Part I.

                  • District of Columbia first-time

                    homebuyer credit, Form 8859.

Then, go to line 13.

                  ------------------------------------------

13.

 Enter the total of the amounts from --

                  • Form 8396, line 9, and              }

                                                        }

                  • Form 8839, line 16, and             }

                                                        }    

13

 ______

                  • Form 5695, line 15, and             }

                                                        }

                  • Form 8859, line 3.                  }

                  ------------------------------------------

14.

 Enter the amount from line 10 of the

                  Child Tax Credit Worksheet.                

14

 ______

                  ------------------------------------------

15.

 Add lines 13 and 14. Enter the total.      

15

 ______

Enter

                                                              this

                                                              amount on

                                                              line 11

                                                              of the

                                                              Child Tax

                                                              Credit

                                                              Work-

                                                              sheet.

 ----------------------------------------------------------------------

 Keep for Your Records

 ----------------------------------------------------------------------

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 8                                  

1a.

 ______

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-EZ                              

2a.

 ______

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

 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-2                      

4a.

 ______

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

 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

 for

       information about these payments)        

4d.

 ______

5.

 Enter the amount from Form 1040, line 27,

    or Form 1040NR, line 27                      

5.

  ______

6.

 Add lines 4a, 4b, 4c, 4d, and 5                          

6.

  ______

7.

 Subtract line 6 from line 3                              

7.

  ______

           • 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.

 ======================================================================

 Keep for Your Records

 ----------------------------------------------------------------------

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 7  

1a.

 ______

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-2                      

2a.

 ______

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

 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 2c                                  

3.

 ______

4.

 Subtract line 3 from line 1c. Enter the result here and

    on line 2 of the Line 11 Worksheet                        

4.

 ______

 ----------------------------------------------------------------------

 Keep for Your Records

 ----------------------------------------------------------------------

 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 Tax              

2.

 ______

3.

 Enter any amount from Form 8959, line 7                  

3.

 ______

4.

 Add lines 1, 2, and 3                                    

4.

 ______

5.

 Enter the Additional Medicare Tax withheld (Form 8959,

     line 22)                                                

5.

 ______

6.

 Subtract line 5 from line 4                              

6.

 ______

 ----------------------------------------------------------------------

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 10                                  

11.

 ______

12.

 Enter one-half of Tier 1 tax (one-half of

     Form(s) CT-2, line 1, for all 4 quarters of 2015)      

12.

 ______

13.

 Enter one-half of Tier 1 Medicare tax (one-half of

     Form(s) CT-2, line 2, for all 4 quarters of 2015)      

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 14                                

15.

 ______

 ----------------------------------------------------------------------

Line 6 amount

16.

 Add lines 6, 7, 11, and 15. Enter here and on line 6

     of the Line 11 Worksheet                                

16.

 ______

 ----------------------------------------------------------------------

You can download or print all of the forms and publications you may need on

. Otherwise, you can:

You should receive your order within 10 business days.

Where to file your tax return.

Go to IRS.gov and click on the Tools bar to use these and other self-service options.

You can make electronic payments online, by phone, or from a mobile device. Paying electronically is safe and secure. The IRS uses the latest encryption technology and does not store banking information. It's easy and secure and much quicker than mailing in a check or money order. Go to IRS.gov and click on the Payments tab or the "Pay Your Tax Bill" icon to make a payment using the following options.

Click on the Payments tab or the "Pay Your Tax Bill" icon on IRS.gov to find more information about these additional options.

Go to IRS.gov and click on the Tools tab and then

Understanding an IRS notice or letter. Enter "Understanding your notice" in the search box on IRS.gov to find additional information about your IRS notice or letter.

Visiting the IRS. Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS.gov. Enter "office locator" in the search box. Or choose the "Contact Us" option on the IRS2Go app and search Local Offices. Before you visit, use the Locator tool to check hours and services available.

Watching IRS videos. The IRS Video portal IRSvideos.gov contains video and audio presentations on topics of interest to individuals, small businesses, and tax professionals. You'll find video clips of tax topics, archived versions of live panel discussions and Webinars, and audio archives of tax practitioner phone forums.

Getting tax information in other languages. For taxpayers whose native language is not English, we have the following resources available.

What is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service 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.

What Can the Taxpayer Advocate Service Do For You?

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:

How Can You Reach Us?

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.

How Can You Learn About Your Taxpayer Rights?

The Taxpayer Bill of Rights describes ten 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.

How Else Does the Taxpayer Advocate Service Help Taxpayers?

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.

Low Income Taxpayer Clinics

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 Pub. 4134, Low Income Taxpayer Clinic List.