Child tax credit

[Hoppe9]

Why is the total for child tax credit only 15% of my income after subtracting $2500? It wasn't per child. 

[DanaB27]

Please be aware that only up to $1,500 of the credit is refundable and is phased in based on your earned income.  In most cases, you must have $2,500 or more of earned income to be eligible for any portion of the refundable Child Tax Credit.  You get 15% of the amount earned over $2,500.  

For example, if you have $6,000 earned income: $6,000-$2,500=  $3,500

                                                                              $3,500 x 15% = $525 Child Tax Credit.

Please see What is the Child Tax Credit? for additional information.

[Hoppe9]

So that's a flat rate? People no longer get that per child? 

[DanaB27]

No, the Child Tax Credit is still per child (please see  What is the Child Tax Credit? for details) but if you don't have any tax due then you can only get the refundable part (Additional Child Tax Credit). To get the refundable part you will need earned income over $2,500. It will be calculated as mentioned above (15% of earned income above $2,500, up to $1,500 per child). You can also see the calculation on Schedule 8812 part II-A.

[Hoppe9]

How come the amount then for that credit doesn't change if I'm claiming one kid or three?

[DanaB27]

It seems like you don't have enough earned income.

For example, to get the maximum refundable Additional Child Tax Credit for one child you need to have $12,500 earned income: $12,500-$2,500=  $10,000

                                                                              $10,000x 15% = $1,500 Child Tax Credit.

For 2 children you need $22,500 earned income: $22,500-$2,500=  $20,000

                                                                              $20,000x 15% = $3,000 Child Tax Credit.

For 3 children you need $32,500 earned income: $32,500-$2,500=  $30,000

                                                                              $30,000x 15% = $4,500 Child Tax Credit.

The ChildTax Credit is per child but if you don't have enough earned income it will be limited.

@Hoppe9