Child Tax Credit

[Ochumare]

Have a mother that has a TIN claiming 2 qualifying children under the age of 17 with social security numbers, yet the CTC is not credited.  Any ideas why?   TIA

[Just-Lisa-Now-]

does she have a tax liability?

[Ochumare]

Hi Lisa,  thanks for the quick response.   Yes,  mom is self employed  (Sch C) and all is reported yet on form 8812 all calculations are right yet line 14  shows $0.00  Contacted Proseries multiple times and they can not help, as they do not why.  UGRRRR

[Ochumare]

I understand the mom does not qualify for certain things but the kids are US citizen and have active SS.   Not sure if because of mom's situation then credit is not applied.  Is that it?

[Just-Lisa-Now- · Accepted solution]

Does she have an INCOME tax liability?   Im not sure if CTC will reduce SE taxes or not....look at the 1040, follow the money, does the SE tax get computed on the line beneath the CTC or above it? 

I think CTC only reduces income tax, not SE tax.  The refundable portion of ACTC would reduce SE Taxes, but you wouldnt get that unless you had regular income tax liability as well.

[Ochumare]

Checked all information you gave me, thanks so much.  Goes back to your original answer.   Because the income is so low, there is no income liability.  Thanks a million