If there is not dependent deduction in 2018 why does my refund change if I declare my daughter as a dependent?

[fellnerpaper]

If I declare my daughter as a dependent my refund increases as opposed to not declaring her. If there is no dependent deduction in 2018 why does this happen?

[JohnW15 · Accepted solution]

There's not an exemption for dependents this year.  In previous years, an exemption would lower your taxable income, and often resulted in a higher refund. 

However, the Child Tax Credit is still available, and that's most likely what you're seeing applied to your return.  This credit can increase your refund, like you're seeing.

Please see the TurboTax FAQ "What is the Child Tax Credit?" below for more information.

https://ttlc.intuit.com/replies/3301702