{"id":104,"date":"2025-01-12T21:50:43","date_gmt":"2025-01-12T12:50:43","guid":{"rendered":"https:\/\/enrolledagent.watson.jp\/wordpress\/?p=104"},"modified":"2025-01-12T21:50:44","modified_gmt":"2025-01-12T12:50:44","slug":"form8812","status":"publish","type":"post","link":"https:\/\/enrolledagent.watson.jp\/wordpress\/2025\/01\/12\/form8812\/","title":{"rendered":"Form 8812\u306b\u3064\u3044\u3066"},"content":{"rendered":"\n<p>\u3010\u3053\u306e\u8a18\u4e8b\u306f2025\u5e741\u670812\u65e5\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3011<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Form 8812\u3068\u306f<\/h2>\n\n\n\n<p>Form 8812\u300cCredits for Qualifying Children and Other Dependents\u300d\u306f\u3001\u9069\u683c\u5b50\u3069\u3082\u3082\u3057\u304f\u306f\u4ed6\u306e\u9069\u683c\u88ab\u6276\u990a\u8005\u306b\u95a2\u3059\u308b\u7a0e\u984d\u63a7\u9664\uff08\u4ee5\u4e0bCredit\uff09\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306aForm\u3067\u3059\u3002<br>\ud83e\udd14<span style=\"color:#008080\">\u8a9e\u5442\u5408\u308f\u305b\uff1a\u30d1\u30d1\uff08\u6bcd\uff09\u3044\u3064\u3082\u3042\u308a\u304c\u3068\u3046\u306e\u7a0e\u984d\u63a7\u9664<\/span><\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e3\u7a2e\u985e\u306eCredit\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u4f7f\u3044\u307e\u3059\u3002<br>\u30fbChild Tax Credit\uff08CTC\uff09<br>\u30fbCredit for Other Dependents\uff08ODC\uff09<br>\u30fbAdditional Child Tax Credit\uff08ACTC\uff09<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3001<a href=\"https:\/\/www.irs.gov\/instructions\/i1040s8\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">IRS\u306e\u3053\u3061\u3089\u306e\u30b5\u30a4\u30c8<\/a>\u3092\u53c2\u8003\u306b\u3001\u305d\u306e\u6982\u8981\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Child Tax Credit\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>Child Tax Credit\uff08\u4ee5\u4e0bCTC\uff09\u306f\u3001taxpayer\u306bQualifying Child\uff08\u9069\u683c\u5b50\u3069\u3082\uff09\u304c\u3044\u308b\u5834\u5408\u306b\u9069\u7528\u3067\u304d\u308bCredit\u3067\u3059\u3002<\/p>\n\n\n\n<p>CTC\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u6e80\u305f\u3059\u3079\u304d\u6761\u4ef6\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\uff1a<br>(1) \u7533\u544a\u671f\u65e5\uff08\u5ef6\u9577\u542b\u3080\uff09\u307e\u3067\u306b\u305d\u306e\u5b50\u3069\u3082\u304cSSN\uff08ITIN\u306f\u4e0d\u53ef\uff09\u3092\u6301\u3063\u3066\u3044\u308b<br>(2) \u8ab2\u7a0e\u5e74\u5ea6\u672b\u6642\u70b9\u306717\u6b73\u672a\u6e80\u3067\u3042\u308b\u3000\u203b\u3061\u3087\u3046\u306917\u6b73\u306fNG<br>(3) \u30a2\u30e1\u30ea\u30ab\u5e02\u6c11\u30fb\u30a2\u30e1\u30ea\u30ab\u56fd\u7c4d\u30fb\u5c45\u4f4f\u5916\u56fd\u4eba\u30fb\u30ab\u30ca\u30c0or\u30e1\u30ad\u30b7\u30b3\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b<br>(4) \u751f\u8a08\u306e\u534a\u5206\u4ee5\u4e0a\u3092\u81ea\u8eab\u3067\u62c5\u3063\u3066\u3044\u306a\u3044<br>(5) Joint Return\u3092\u3057\u3066\u3044\u306a\u3044\u3000\u203b\u9084\u4ed8\u3092\u53d7\u3051\u308b\u76ee\u7684\u306e\u307f\u3067\u306eJoint Return\u306f\u53ef<br>(6) \u8ab2\u7a0e\u5e74\u5ea6\u306e\u3046\u3061\u534a\u5206\u4ee5\u4e0a\u3092taxpayer\u3068\u4e00\u7dd2\u306b\u4f4f\u3093\u3067\u3044\u308b\u3000\u203b\u4f8b\u5916\u3042\u308a<br>(7) Taxpayer\u81ea\u8eab\u304cJoint Return\u3092\u3057\u3066\u3044\u308b\u304b\u3001\u3042\u308b\u3044\u306fJoint Return\u3067\u306a\u304f\u304b\u3064\u5225\u306e\u8ab0\u304b\u306e\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3044\u306a\u3044<\/p>\n\n\n\n<p>\ud83e\udd14<span style=\"color:#008080\">\u5f8c\u8ff0\u306e\u3068\u304a\u308a\u3001CTC\u306e\u4e00\u90e8\u5206\u306f\u300c\u5b50\u3069\u3082\u304c\u3044\u308b\u306e\u306b\u6240\u5f97\u304c\u9ad8\u304f\u306a\u3044\u4e16\u5e2f\u3078\u306e\u7d66\u4ed8\u91d1\u300d\u306e\u6027\u8cea\u3092\u5e2f\u3073\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308aSocial Security\u5074\u9762\u304c\u3042\u308b\u308f\u3051\u306a\u306e\u3067\u3001\u4e0a\u8a18\u6761\u4ef6(1)\u306b\u3042\u308b\u3068\u304a\u308aSSN\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\uff08ITIN\u3067\u306f\u4e0d\u5341\u5206\uff09\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n\n\n\n<p>\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/i1040gi.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Form 1040\u306eInstruction<\/a>\u306e17\uff5e18\u30da\u30fc\u30b8\u3001Step 1\uff5e3\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001(1)\u3084(2)\u306e\u30eb\u30fc\u30eb\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u5f8c\u8ff0\u306eODC\u3092\u6e80\u305f\u305b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002Credit\u3055\u308c\u308b\u91d1\u984d\u306f\u5c11\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u304c\u3001\u8ae6\u3081\u305a\u306b\u5f15\u304d\u7d9a\u304d\u691c\u8a0e\u3092\u7d9a\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001CTC\u306e\u9069\u7528\u306b\u306f\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001AGI\u304c$400,000\uff08MFJ\uff09\u307e\u305f\u306f$200,000\uff08MFJ\u4ee5\u5916\uff09\u3092\u8d85\u3048\u308b\u3068phase out\u3001\u3064\u307e\u308a\u6bb5\u968e\u7684\u6e1b\u984d\u304c\u306a\u3055\u308c\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Additional Child Tax Credit\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>Additional Child Tax Credit\u3068\u306f\u3001CTC\u306e\u3046\u3061\u9084\u4ed8\u53ef\u80fd\u306a\u91d1\u984d\u306e\u3053\u3068\u3067\u3042\u308a\u30012024\u5e74\u5ea6\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001CTC\u306e$2,000\uff08\u9069\u683c\u5b50\u3069\u30821\u540d\u3054\u3068\uff09\u306e\u3046\u3061$1,700\u304crefundable\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br>\u305f\u3068\u3048\u3070\u9069\u683c\u5b50\u3069\u3082\u304c1\u540d\u306etaxpayer\u304cTR\u3092\u3059\u308b\u3068\u304d\u306b\u7a0e\u984d\u304c\u30bc\u30ed\u3068\u306a\u3063\u305f\u5834\u5408\u3001CTC\u306e$2,000\u306e\u3046\u3061$1,700\u306e\u90e8\u5206\u3060\u3051\u306f\u9084\u4ed8\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u203bACTC\u306f\u3001Credit Limit Worksheet A\u3092\u4f7f\u3063\u3066\u7b97\u51fa\u3055\u308c\u308b\u307b\u304b\u3001\u305d\u306eWorksheet A\u306e\u306a\u304b\u3067Worksheet B\u306e\u6570\u5024\u304c\u53c2\u7167\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001ACTC\u306e\u5185\u5bb9\u3092\u8ab0\u304b\u306breview\u3057\u3066\u3082\u3089\u3046\u969b\u3001\u7533\u544a\u30c7\u30fc\u30bf\u3092\u307e\u308b\u3054\u3068reviewer\u306b\u6e21\u305b\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u5f53\u8a72Worksheet A\u3068B\u306f\u30b7\u30a7\u30a2\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001Form 2555\u300cForeign Earned Income\u300d\u3092TR\u306b\u6dfb\u4ed8\u3059\u308b\u5834\u5408\u306f\u3001ACTC\u3092\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u30a2\u30e1\u30ea\u30ab\u4ee5\u5916\u3067\u306e\u52e4\u52b4\u6240\u5f97\u304c\u3042\u308btaxpayer\u306e\u5834\u5408\u306f\u8981\u6ce8\u610f\u3067\u3059\u3002<br>\ud83e\udd14<span style=\"color:#008080\">Form 2555\u3092\u9069\u6cd5\u306b\u4f7f\u3046\u3053\u3068\u3067\u3001\u6d77\u5916\u3067\u306e\u52e4\u52b4\u6240\u5f97\u306f$126,500\uff082024\u5e74\uff09\u307e\u3067\u975e\u8ab2\u7a0e\u306b\u3067\u304d\u307e\u3059\u3002ACTC\u306f\u300c\u5b50\u3069\u3082\u304c\u3044\u308b\u306e\u306b\u6240\u5f97\u304c\u9ad8\u304f\u306a\u3044\u4e16\u5e2f\u3078\u306e\u7d66\u4ed8\u300d\u3068\u3044\u3046\u6551\u6e08\u63aa\u7f6e\u7684\u306a\u6027\u8cea\u304c\u3042\u308b\u306f\u305a\u3067\u3059\u304b\u3089\u3001\u6d77\u5916\u304b\u3089\u591a\u304f\u53ce\u5165\u304c\u3042\u308b\u4e16\u5e2f\u306b\u3053\u306e\u3088\u3046\u306a\u6551\u6e08\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u306e\u306f\u81ea\u7136\u3067\u3059\u306d\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Credit for Other Dependents\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>Credit for Other Dependents\u306f\u3001CTC\u3092\u9069\u7528\u3067\u304d\u306a\u3044\u9069\u683c\u88ab\u6276\u990a\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u9069\u7528\u3067\u304d\u308bCredit\u3067\u3059\u3002<\/p>\n\n\n\n<p>ODC\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u6e80\u305f\u3059\u3079\u304d\u6761\u4ef6\u306f\u6b21\u306e\u3088\u304a\u308a\u3067\u3059\uff1a<br>(1) \u7533\u544a\u671f\u65e5\uff08\u5ef6\u9577\u542b\u3080\uff09\u307e\u3067\u306b\u305d\u306e\u8005\u304cSSN\uff08ITIN, ATIN\u3082\u53ef\uff09\u3092\u6301\u3063\u3066\u3044\u308b<br>(2) \u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u3001\u5f53\u8a72taxpayer\u306e\u7533\u544a\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b<br>(3) CTC\u3084ACTC\u306e\u5bfe\u8c61\u8005\u3067\u306f\u306a\u3044<br>(4) \u30a2\u30e1\u30ea\u30ab\u5e02\u6c11\u30fb\u30a2\u30e1\u30ea\u30ab\u56fd\u7c4d\u30fb\u5c45\u4f4f\u5916\u56fd\u4eba\u30fb\u30ab\u30ca\u30c0or\u30e1\u30ad\u30b7\u30b3\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b<br>(5) \u9069\u683c\u89aa\u65cf\u3067\u3042\u308b\u3000\u203b<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/i1040gi.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Form 1040\u306eInstruction<\/a>\u306e19\u30da\u30fc\u30b8\u76ee\u53c2\u7167<br>(6) Joint Return\u3092\u3057\u3066\u3044\u306a\u3044\u3000\u203b\u9084\u4ed8\u3092\u53d7\u3051\u308b\u76ee\u7684\u306e\u307f\u3067\u306eJoint Return\u306f\u53ef<br>(7) Taxpayer\u81ea\u8eab\u304cJoint Return\u3092\u3057\u3066\u3044\u308b\u304b\u3001\u3042\u308b\u3044\u306fJoint Return\u3067\u306a\u304f\u304b\u3064\u5225\u306e\u8ab0\u304b\u306e\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3044\u306a\u3044<br><small>\u203bATIN\u306fAdoption Taxpayer Identification Number\u3068\u8a00\u3044\u3001\u990a\u5b50\u306b\u306a\u308b\u305f\u3081\u306e\u6cd5\u7684\u624b\u7d9a\u304d\u306e\u6700\u4e2d\u3067\u3042\u308a\u3001\u304b\u3064SSN\u3092\u307e\u3060\u6301\u3066\u3066\u3044\u306a\u3044\u8005\u306b\u4ed8\u4e0e\u3055\u308c\u308b\u3001\u4e00\u6642\u7684\u306aTIN\u306e\u3053\u3068\u3067\u3059\u3002<\/small><\/p>\n\n\n\n<p>\ud83e\udd14<span style=\"color:#008080\">CTC\u3068\u306f\u7570\u306a\u308a\u540c\u5c45\u6761\u4ef6\u304c\u5b58\u5728\u3057\u306a\u3044\u306e\u306f\u3001\u305f\u3068\u3048\u3070\u300c\u4ecb\u8b77\u65bd\u8a2d\u306b\u5165\u5c45\u3057\u3066\u3044\u308b\u9ad8\u9f62\u306e\u89aa\u300d\u306a\u3069\u3082Qualifying Dependent\u3068\u3057\u3066\u6271\u3046\u305f\u3081\u304b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u306a\u304a\u3001ODC\u306b\u306f\u9084\u4ed8\u53ef\u80fd\u306a\u90e8\u5206\u306f\u3042\u308a\u307e\u305b\u3093\u3002ODC\u306f\u9069\u683c\u88ab\u6276\u990a\u8005\u3072\u3068\u308a\u3042\u305f\u308a$500\u3067\u3059\u304c\u3001\u3082\u3068\u3082\u3068\u306e\u7a0e\u984d\u304c\u305d\u308c\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u4f59\u3063\u305f\u90e8\u5206\u3092\u9084\u4ed8\u3067\u53d7\u3051\u53d6\u308b\u7b49\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5ef6\u9577\u3068Form 8812\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>\u3053\u308c\u3089\u306eCredit\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001taxpayer\uff08Joint Return\u306e\u5834\u5408\u306f\u914d\u5076\u8005\u3082\uff09\u306f\u6709\u52b9\u306aTax Identification Number\uff08TIN\uff09\u3092\u6301\u3063\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u7533\u544a\u671f\u65e5\u307e\u3067\u306bTIN\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306fCredit\u3092\u4e3b\u5f35\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u304c\u3001\u3053\u306e\u300c\u7533\u544a\u671f\u65e5\u300d\u306f\u300cincluding extensions\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br>\u3057\u305f\u304c\u3063\u3066\u3001\u5ef6\u9577\u5f8c\u306e\u671f\u65e5\u307e\u3067\u306bTIN\u3092\u53d6\u5f97\u3067\u304d\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u306e\u306a\u3089\u3070\u3001\u5ef6\u9577\uff08Form 4868\uff09\u3092\u884c\u3044\u3001TIN\u53d6\u5f97\u5f8c\u306bTax Return\u3092\u63d0\u51fa\u3059\u308c\u3070OK\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u305d\u306e\u5834\u5408\u3001\u672a\u7d0d\u7a0e\u984d\u304c\u3042\u308b\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u3084\u5229\u5b50\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u7e4b\u304c\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u304b\u3089\u3001\u7a0e\u984d\u306e\u7d0d\u4ed8\u3060\u3051\u306f\u671f\u65e5\u307e\u3067\u306b\u3057\u3066\u304a\u304f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<br>\ud83e\udd14<span style=\"color:#008080\">\u671f\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u91d1\u984d\u306f\u300cCredit\u3092\u9069\u7528\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7a0e\u984d\u300d\u3068\u3057\u3001\u5f8c\u3005\u9084\u4ed8\u306b\u3088\u3063\u3066\u7d0d\u3081\u3059\u304e\u305f\u90e8\u5206\u3092\u53d6\u308a\u8fd4\u3059\u65b9\u304c\u5b89\u5168\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002Credit\u304c\u9069\u7528\u3055\u308c\u308b\u60f3\u5b9a\u3067\u5c11\u306a\u304f\u7d0d\u3081\u305f\u5834\u5408\u3001\u4f55\u3089\u304b\u306e\u7406\u7531\u3067Credit\u306e\u4e3b\u5f35\u304c\u5374\u4e0b\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u4e0d\u8db3\u91d1\u984d\u306b\u5bfe\u3057\u3066\u30da\u30ca\u30eb\u30c6\u30a3\u3084\u5229\u5b50\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u3082\u3061\u308d\u3093taxpayer\u306e\u8ca1\u653f\u4e8b\u60c5\u306b\u3082\u3088\u308a\u307e\u3059\u306e\u3067\u3001\u4e00\u6982\u306b\u3069\u3046\u3059\u3079\u304d\u304b\u306f\u8a00\u3048\u307e\u305b\u3093\u304c\u2026\u2026\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u91d1\u92ad\u4ee5\u5916\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>\u3082\u3057taxpayer\u304c\u30eb\u30fc\u30eb\u3092\u7834\u3063\u3066CTC\u30fbODC\u30fbACTC\u306e\u3044\u305a\u308c\u304b\u3092\u4e3b\u5f35\u3057\u3001\u305d\u308c\u304c\u5f8c\u65e5\u300c\u6545\u610f\u3067\u3042\u3063\u305f\uff08reckless or intentional\uff09\u300d\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u30012\u5e74\u9593\u306e\u9593\u3001CTC\u30fbODC\u30fbACTC\u306e\u3059\u3079\u3066\u3092\u4e3b\u5f35\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br>\u3042\u308b\u3044\u306f\u4e0d\u6b63\uff08fraud\uff09\u306b\u3088\u3063\u3066\u30eb\u30fc\u30eb\u7834\u308a\u3092\u3057\u305f\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u3053\u306e\u671f\u9593\u304c10\u5e74\u9593\u3068\u306a\u308a\u307e\u3059\u3002<br><small>\u203b\u5374\u4e0b\u3055\u308c\u305f\u3053\u3068\u306b\u5bfe\u3057\u4e0d\u670d\u7533\u3057\u7acb\u3066\uff08appeal\uff09\u3092\u3059\u308b\u969b\u306fForm 8862\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/small><\/p>\n\n\n\n<p>\u6211\u3005Preparer\u306f\u3001\u30eb\u30fc\u30eb\u7834\u308a\u3092\u3053\u3061\u3089\u304b\u3089\u63d0\u6848\u3057\u306a\u3044\u3053\u3068\u306f\u81f3\u6975\u5f53\u7136\u3067\u3059\u304c\u3001taxpayer\u304b\u3089\u3082\u3089\u3063\u305f\u60c5\u5831\u3092\u3057\u3063\u304b\u308a\u7cbe\u67fb\u3057\u3001\u3053\u308c\u3089\u306eCredit\u306e\u30eb\u30fc\u30eb\u7834\u308a\u3092\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u306a\u3044\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br><a href=\"https:\/\/enrolledagent.watson.jp\/wordpress\/2025\/01\/12\/form8867\/\" data-type=\"post\" data-id=\"101\">Form 8867<\/a>\uff08Due Diligence Check List\uff09\u3092\u4f5c\u6210\u3059\u308b\u969b\u3001\u6a5f\u68b0\u7684\u306b\u30c1\u30a7\u30c3\u30af\u3092\u8a18\u5165\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e00\u3064\u3072\u3068\u3064\u300c\u672c\u5f53\u306b\u6839\u62e0\u66f8\u985e\u306b\u554f\u984c\u306f\u306a\u3044\u304b\uff1f\u300d\u3092\u78ba\u8a8d\u3057\u306a\u304c\u3089\u30c1\u30a7\u30c3\u30af\u3092\u9032\u3081\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Form 8812\u306e\u8a18\u5165\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>\u57fa\u672c\u7684\u306b\u306f\u7c21\u5358\u306aForm\u3067\u3059\u304c\u3001ACTC\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u6ce8\u610f\u3059\u3079\u304d\u7b87\u6240\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>(1) Line 18\uff1aEarned Income<br>\u52e4\u52b4\u6240\u5f97\u3092\u5165\u529b\u3059\u308b\u7b87\u6240\u3067\u3059\u3002\u3053\u3053\u306b\u306f\u7d66\u6599\uff08wage, salary\uff09\u30fb\u30c1\u30c3\u30d7\u30fb\u4ed6\u306e\u88ab\u96c7\u7528\u8005\u3068\u3057\u3066\u306e\u5831\u916c\u3001\u500b\u4eba\u4e8b\u696d\u3067\u7a3c\u5f97\u3057\u305fnet\u306e\u6240\u5f97\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u500b\u4eba\u4e8b\u696d\u3067\u7a3c\u5f97\u3057\u305f\u6240\u5f97\u304c\u306a\u3051\u308c\u3070\u3001Instruction\u306e<a href=\"https:\/\/www.irs.gov\/instructions\/i1040s8#en_US_2024_publink100077600\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Earned Income Chart<\/a>\u3092\u4f7f\u3063\u306618a\u306b\u5165\u308b\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u304c\u3001\u500b\u4eba\u4e8b\u696d\u3067\u7a3c\u5f97\u3057\u305f\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u3001<a href=\"https:\/\/www.irs.gov\/instructions\/i1040s8#en_US_2024_publink100077601\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Earned Income Worksheet<\/a>\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<br>\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u30ea\u30f3\u30af\u5148\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>(2) Part II-B<br>\u9069\u683c\u5b50\u3069\u3082\u304c3\u540d\u4ee5\u4e0a\u304a\u308a\u3001\u304b\u3064\u30d7\u30a8\u30eb\u30c8\u30ea\u30b3\u306eBona Fide\u306a\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5834\u5408\u3001ACTC\u306b\u4e00\u5b9a\u306e\u5236\u9650\u304c\u52a0\u308f\u308b\u305f\u3081\u3001\u3053\u306ePart II-B\u3067\u305d\u306e\u8a08\u7b97\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<br>\ud83e\udd14<span style=\"color:#008080\">20\u884c\u76ee\u306b\u3066\u5510\u7a81\u306b\u767b\u5834\u3059\u308b$5,100\u3068\u3044\u3046\u6570\u5b57\u306f\u3001\u9069\u683c\u5b50\u3069\u3082\u304c3\u540d\u3044\u308b\u5834\u5408\u306eACTC\u3001\u3064\u307e\u308a$1,700\u00d73\u3067\u3059\u306d\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7d42\u308f\u308a\u306b<\/h2>\n\n\n\n<p>Resident\u306etaxpayer\u306eTR\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u5834\u5408\u3001\u304b\u306a\u308a\u306e\u983b\u5ea6\u3067\u51fa\u3066\u304f\u308bForm\u304b\u3068\u601d\u308f\u308c\u307e\u3059\u3057\u3001\u7279\u306bACTC\u306f\u9084\u4ed8\u91d1\u306b\u30c0\u30a4\u30ec\u30af\u30c8\u306b\u5f71\u97ff\u3057\u3066\u304f\u308b\u305f\u3081\u3001taxpayer\u306e\u95a2\u5fc3\u3082\u9ad8\u3044\u3067\u3057\u3087\u3046\u3002<br>\u3067\u3059\u304c\u3001\u540c\u6642\u306b<a href=\"https:\/\/enrolledagent.watson.jp\/wordpress\/2025\/01\/12\/form8867\/\" data-type=\"post\" data-id=\"101\">Form 8867<\/a>\uff08Due Diligence Check List\uff09\u306e\u6dfb\u4ed8\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u305f\u308a\u3001\u8aa4\u3063\u3066Credit\u3092\u4e3b\u5f35\u3057\u3088\u3046\u3068\u3059\u308b\u30682\u5e74or10\u5e74\u306e\u30b9\u30c8\u30c3\u30d7\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3063\u305f\u308a\u3059\u308b\u306a\u3069\u3001\u53d6\u308a\u6271\u3044\u6ce8\u610f\u306eForm\u3067\u3082\u3042\u308a\u307e\u3059\u3002<br>\u6ce8\u610f\u70b9\u306a\u3069\u3092\u3057\u3063\u304b\u308a\u3068\u628a\u63e1\u3057\u3001\u9069\u6cd5\u306b\u7533\u544a\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u304a\u554f\u3044\u5408\u308f\u305b<\/h2>\n\n\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f50-o1\" lang=\"ja\" dir=\"ltr\" data-wpcf7-id=\"50\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/wordpress\/wp-json\/wp\/v2\/posts\/104#wpcf7-f50-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"\u30b3\u30f3\u30bf\u30af\u30c8\u30d5\u30a9\u30fc\u30e0\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"50\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.1\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"ja\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f50-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><label> \u6c0f\u540d<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> \u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" autocomplete=\"email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<\/p>\n<p><label> \u984c\u540d<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-subject\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-subject\" \/><\/span> <\/label>\n<\/p>\n<p><label> \u30e1\u30c3\u30bb\u30fc\u30b8\u672c\u6587<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span> <\/label>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"\u9001\u4fe1\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u3053\u306e\u8a18\u4e8b\u306f2025\u5e741\u670812\u65e5\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3011 Form 8812\u3068\u306f Form 8812\u300cCredits for Qualifying Children and Other Dependents\u300d\u306f\u3001\u9069\u683c\u5b50\u3069\u3082\u3082\u3057 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-us-tax"],"_links":{"self":[{"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/posts\/104","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/comments?post=104"}],"version-history":[{"count":1,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/posts\/104\/revisions"}],"predecessor-version":[{"id":106,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/posts\/104\/revisions\/106"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/media\/9"}],"wp:attachment":[{"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/media?parent=104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/categories?post=104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/tags?post=104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}