Purpose The purpose of this publication is: To figure the child tax credit you claim on Form 1040, line 48, or Form 1040A, line 31, and To figure the amount of taxable earned income you enter on line 4 of Form 8812, Additional Child Tax Credit. The child tax credit is explained in the instructions for Form 1040 and Form 1040A. You cannot claim the child tax credit on Form 1040EZ. This publication is intended for individuals sent here by the instructions to Forms 1040, 1040A, and 8812. Although anyone can choose to use this publication to figure their credit, most individuals can use the simpler worksheet in their tax form instructions. This publication also includes a detailed example of a taxpayer who figures the child tax credit and the additional child tax credit.