Form 8901

Who Must File Use Form 8901 if your qualifying child is not your dependent because any of the following statements apply. See the instructions for your income tax return. Cat. No. 37710J Form 8901 2008 Page A qualifying child is a child who is your. Qualifying Child Information a First name Last name b Child s social security number c Child s relationship to you son daughter etc. Child 1 General Instructions Purpose of Form Use Form 8901 to give the IRS information on any qualifying child defined on back who is not your dependent. Form Information on Qualifying Children Who Are Not Dependents For Child Tax Credit Department of the Treasury Internal Revenue Service 99 1040A. 1040NR Complete and attach to Form 1040 Form 1040A or Form 1040NR* Name s shown on return Attachment Sequence No* Your social security number CAUTION OMB No* 1545-0074 Do not use this form for any child who is claimed as your dependent on Form 1040A or Form 1040 line 6c or Form 1040NR line 7c* It will take us longer to process your return and issue your refund if you do not complete all columns for each qualifying child. Be sure the child s name and social security number SSN agree with the child s social security card. Otherwise at the time we process your return we may reduce or disallow your child tax credit. If the name or SSN on the child s social security card is not correct call the Social Security Administration at 1-800-772-1213. To figure the amount of your child tax credit see the instructions for Form 1040A line 33 Form 1040 line 52 or Form 1040NR line 47. You or your spouse if filing jointly can be claimed as a dependent on someone else s 2008 return* You are a nonresident alien who is not allowed to claim exemptions for your dependents. However your qualifying child must be a U*S* citizen U*S* national or U*S* resident alien* Your qualifying child is married and files a joint return for 2008 and that joint return was not filed only as a claim for refund or at least one spouse would have a tax liability if they had filed separate returns. Specific Instructions Column b If your child was born and died in 2008 and you do not have an SSN for the child enter Died in column b and attach a copy of the child s birth certificate death certificate or hospital records. The document must show the child was born alive. For Paperwork Reduction Act Notice see above. If you do not have an SSN for your adopted child enter See attached statement in column b. Then attach a statement to your return providing the name and address of any agency or agent such as an attorney that assisted in the adoption* Be sure to put your name and SSN on the statement. Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information* 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 that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number.