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previous page Previous Page: Publication 17 - Your Federal Income Tax - Child Tax Credit
next page Next Page: Publication 17 - Your Federal Income Tax - Claiming the Credit
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pub17/p17-178.htm#en_us_publink100034977

Amount of Credit(p229)


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The maximum amount you can claim for the credit is $1,000 for each qualifying child.
taxmap/pub17/p17-178.htm#en_us_publink100034978

Limits on the Credit(p229)


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You must reduce your child tax credit if either (1) or (2) applies.
  1. The amount on line 46, Form 1040, or line 28, Form 1040A, is less than the credit. If this amount is zero, you cannot take this credit because there is no tax to reduce. But you may be able to take the additional child tax credit. See Additional Child Tax Credit, later.
  2. Your modified adjusted gross income (AGI) is above the amount shown below for your filing status.
    1. Married filing jointly - $110,000.
    2. Single, head of household, or qualifying widow(er) - $75,000.
    3. Married filing separately - $55,000.
taxmap/pub17/p17-178.htm#en_us_publink100034979

Modified AGI.(p229)


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previous topic occurrence Modified adjusted gross income (MAGI). next topic occurrence

For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you.
If you do not have any of the above, your modified AGI is the same as your AGI.
taxmap/pub17/p17-178.htm#en_us_publink100034980

AGI.(p229)
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Your AGI is the amount on line 38, Form 1040, or line 22, Form 1040A.
previous pagePrevious Page: Publication 17 - Your Federal Income Tax - Child Tax Credit
next pageNext Page: Publication 17 - Your Federal Income Tax - Claiming the Credit
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication