Not true - 已经免税了就不能再减CTC, 0-=0. 州税不随TREATY.

This is a commom pitfall, no where mentioned that you can not claim child tax credit if you do not pay tax, it is separate from your tax postion as long as you file 1040 (which means tax status as resident or resident allien).

Please look at the instructions of form 8812:additonal child tax credit carefully. http://www.irs.gov/instructions/index.html search form 8812

As mentioned, my friend confirmed it with local IRS office, and she got the credit for the past three years.

所有跟帖： 

• CTC和ACTC是两码事, CTC只尖你应报的税, ACTC -stp- ♂ (123 bytes) () 02/15/2007 postreply 10:53:15

• 回复：CTC和ACTC是两码事, CTC只尖你应报的税, ACTC -CPA98- ♀ (346 bytes) () 02/15/2007 postreply 11:27:31