Federal Tax Form 8901 - Information on Qualifying Children Who Are Not Dependents Instructions

General Instructions for Form 8901

Purpose of Form

Use Form 8901 to give the IRS information on any qualifying child (defined on back) who is not your dependent. To figure the amount of your child tax credit, see the instructions for Form 1040, line 52; Form 1040A, line 32; or Form 1040NR, line 47.

Who Must File

Use Form 8901 if your qualifying child is not your dependent because any of the following statements apply.

• You, or your spouse if filing jointly, can be claimed as a dependent on someone else’s 2007 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 2007 (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 2007 and you do not have an SSN for the child, you can attach a copy of the child’s birth certificate instead and enter “Died” in column (b).

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. Books or records relating to a form or its instructions 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 Internal Revenue Code section 6103.

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

If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

Qualifying Child for Child Tax Credit

A qualifying child is a child who 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)

AND

was . . .

Under age 17 at the end of 2007

AND

who . . .

Did not provide over half of his or her own support for 2007 (see Pub. 501)

AND

who . . .

Lived with you for more than half of 2007 (if the child did not live with you for the required time, see Exception to time lived with you on page 20 of the Form 1040A instructions or page 17 of the Form 1040 instructions, or see Pub. 501)

AND

who . . .

Was a U.S. citizen, U.S. national, or U.S. resident alien. If the child was adopted, see Exception to citizen test on page 20 of the Form 1040A instructions or page 17 of the Form 1040 instructions, or see Pub. 501.

For more information, including definitions and special rules relating to an adopted child, foster child, and qualifying child of more than one person, see the instructions for Form 1040A or Form 1040, line 6c, or see Pub. 501.