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IRS.gov Website
Publication 17
taxmap/pub17/p17-170.htm#en_us_publink1000174541

Amount of Credit(p225)

rule
The maximum amount you can claim for the credit is $1,000 for each qualifying child.
taxmap/pub17/p17-170.htm#en_us_publink1000174542

Limits on the Credit(p225)

rule
You must reduce your child tax credit if either (1) or (2) applies.
  1. The amount on Form 1040, line 46, or Form 1040A, line 28, 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/p17-170.htm#en_us_publink1000174544

Modified AGI.(p225)

rule
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/p17-170.htm#en_us_publink1000174545
AGI.(p225)
Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22.