w*****y
发帖数: 37 | 1 今年头一次给孩子报税，一直听说每个小孩1000，结果发现收入高于110000要用P972计
算，算下来就只有450块，不知道大家有没有类似的情况阿 |
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s******s
发帖数: 13035 | 4 第三十九周听说了你还能把孩子做了?
just kidding |
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s***x
发帖数: 885 | 5 生孩子是为了这1000块钱?那你养孩子以后亏更多 |
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g*****i
发帖数: 9630 | 7 啊？收入超过11W就没有child credit了么？ |
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w***1
发帖数: 239 | 8 看1040 52,66行,收入到一定程度(我的差很多,没细看),就没了.
具体情况请看1040说明. |
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l*****n
发帖数: 1648 | 11 p972说的很清楚，child tax credit对报税的人身份没有要求，但是小孩必须是美国公
民或者居民。 |
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s*******g
发帖数: 436 | 12 p972上说，孩子必须满足
Is claimed as a dependent on your return
所以填1040nr，不能claim成dependent，所以也没法拿这个child tax credit了
是吧？ |
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s*******g
发帖数: 436 | 13 可是 p972上是这么写的：
A qualifying child for purposes of the child tax credit is a
child who:
1. Is your son, daughter, stepchild, foster child, brother,
sister, stepbrother, stepsister, or a descendant of any
of them (for example, your grandchild, niece, or
nephew),
2. Was under age 17 at the end of 2012,
3. Did not provide over half of his or her own support for
2012,
4. Lived with you for more than half of 2012 (see Excep-
tions to time lived with you below),
5. Is claimed as a dependent on your ret... 阅读全帖 |
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d******8
发帖数: 2191 | 14 rowena说的对，我没有仔细看Publication 972
http://www.irs.gov/publications/p972/ar02.html
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. |
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P****1
发帖数: 2670 | 15 看了看1040 instruction和Pub 972，只说了7.Was a U.S. citizen, a U.S. national
, or a U.S. resident alien.，并未说全年resident。
Pub972有这么一段：
http://www.irs.gov/publications/p972/ar02.html#en_US_2013_publi
Although a child may be your dependent, you may only claim a child tax
credit or additional child tax credit 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 ... 阅读全帖 |
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p****b
发帖数: 541 | 16 http://www.irs.gov/publications/p972/ar02.html
按照这个instruction走的话，我的理解有没有child tax credit或者additional
child tax credit的关键是有没有earned income。这个是以1040的line7作为基础的，
因为按照版上流行的填法，都是在line7输入w2的收入，在line21减掉可以treaty的部
分。所以即使后来没有taxable income，还是有earned income的。那似乎就应该能拿
到additional child tax credit。
不知道这样是不是合法的？
child
1000 |
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S**n
发帖数: 403 | 18 这么说不准确，要做child tax credit的worksheet，http://www.irs.gov/publications/p972/26584r01.html
用你的AGI减去110，000，如果file jointly，然后乘以5%向上取整到k，有几个小孩就
减去几千，正数就有credit拿，负数就没有。
所以假如1个小孩，那么130，000以上就没有credit，两个小孩，150，000以上就没有
credit。
而且过了110，000以后是递减的。 |
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