I think if i had $8700 of tax, then the $7500 would leave $1200 to be used by the child tax credit, leaving $2800, or $1400 for each child as refundable part of the CTC. My children are 2 and 4. I figured if I did a $34,000 roth conversion and my $70,000 salary, that should put me at about $8700 for federal taxes owed.
