Deductions & credits

If you have no income from working, you will not get the refundable portion of the CTC.   For a child under the age of 17 you may get the CTC of $2000 on line 19 of your Form 1040, which can be used to reduce your tax owed to zero.   But unless you have at least $2500 of income from working you will not get any of the refundable additional child tax credit that appears on line 28.

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