Claiming the Credit
After you determine how many of your dependents qualify for
the credit, you must remember to check the box next to the names of
the qualifying children on the front of your tax form (the boxes are
in Column 4 of Line 6c on Form 1040 or 1040A).
The child tax
credit is subtracted after several other credits are applied to your
tax liability. Therefore, you will need to compute the amounts of
any other credits that apply to you before you can determine the amount
of tax that's left over, and therefore the amount available to be
reduced by your child tax credit.
If you cannot claim the full amount of the child tax credit,
they may qualify for the additional child tax credit. The additional
child tax credit may give you a refund even if you did not pay any
tax.
You must file Schedule 8812, Child Tax Credit to see if
you can take this refundable credit.
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