Deductions & credits

Qualifying child dependents under the age of 17 may qualify for up to $1000 of child tax credit if you are claiming the dependency exemption. 

You must have a tax liability to offset the credit. If you don't have a tax liability, you can't get the credit.

You may get "additional child tax credit" instead if your earned income was at least $3000. The total of the child tax credit and additional child tax credit can be up to $1000.

Child tax credit may be phased out for taxpayers whose adjusted gross income is above the limit for your filing status.

The limits are:

$110,000 for married filing jointly

$75,000 for single or head of household

$55,000 for married filing separately

The credit is reduced $50 for every $1000 of income (or part thereof) over the limit.


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