Child tax credit

Chapter 35
Child tax credit

The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children.

The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit.

This chapter explains the following.

  • Who is a qualifying child.
  • The amount of the credit.
  • How to claim the credit.

If you have no tax. Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. If your tax on Form 1040, line 47, or Form 1040A, line 30, is zero, do not figure the child tax credit because there is no tax to reduce. However, you may qualify for the additional child tax credit on line 67 (Form 1040) or line 43 (Form 1040A).

Useful items

You may want to see:


  •  972 Child Tax Credit