For tax year 2019, the Child Tax Credit (CTC) is worth up to $2,000 per qualifying child. Furthermore, up to $1,400 of that amount can be refundable. A\u00a0refundable tax credit<\/a>\u00a0can reduce your tax liability beyond zero and result in a\u00a0tax refund<\/a>\u00a0for you.<\/p>\n You may be eligible for the Child Tax Credit if you have a qualifying child under age 17 and you meet other IRS requirements. The maximum amount allowed for this tax credit is $2,000 for each qualifying child.<\/p>\n If you want to claim the Child Tax Credit, your qualifying child must have a Social Security Number (SSN) that was issued by the Social Security Administration before the due date of your\u00a0income tax return<\/a>. This requirement is also true for the Additional Child Tax Credit (see below). Children with an ITIN (Individual Taxpayer Identification Number) cannot be claimed for either child tax credit.<\/p>\n In general, a person is considered your \u201cqualifying child\u201d for the purposes of this tax credit if all of the following apply:<\/p>\n For a full list of requirements, see IRS Publication 972 (Child Tax Credit and Credit for Other Dependents)<\/a>.<\/p>\n You can use the IRS online tool to see if you\u2019re able to claim this tax break:\u00a0Does My Child\/Dependent Qualify for the Child Tax Credit?<\/a><\/p>\n For tax year 2019, the maximum credit is $2,000 per qualifying child. There are some limits to how much you can claim for the Child Tax Credit if your income is above a certain level, based on your filing status. The credit begins to phase out at $400,000 of\u00a0modified adjusted gross income<\/a>\u00a0for married couples filing jointly, and $200,000 for all other filing statuses.<\/p>\n There are currently two sections where you report information about your qualifying child (a.k.a. dependent) and claim the Child Tax Credit \u2013 the front and the back of Form 1040.<\/p>\n On the front of Form 1040, you enter information about your dependents. If your dependent qualifies for the Child Tax Credit, you should check the corresponding box:<\/p>\n On the back of Form 1040, you enter the amount you are claiming for the Child Tax Credit on Line 13a:<\/p>\n For detailed line-by-line guidance, see the\u00a0Instructions for IRS Form 1040<\/a>.<\/p>\n The Additional Child Tax Credit (ACTC) is for certain individuals who receive less than the full amount of the Child Tax Credit (CTC). The ACTC is a\u00a0refundable tax credit<\/a>, which means it can reduce your tax liability below zero and result in a\u00a0tax refund<\/a>. Beginning with tax year 2018, the Additional Child Tax Credit is no longer a separate credit from the Child Tax Credit.<\/p>\n Similar to the Child Tax Credit, the Additional Child Tax Credit also now requires your qualifying child to have a Social Security Number (SSN) that was issued by the Social Security Administration before the\u00a0due date of your income tax return<\/a>. This means that children who have an ITIN (Individual Taxpayer Identification Number) do not qualify for this tax credit.<\/p>\n The Additional Child Tax Credit is worth up to $1,400 and is available to taxpayers with more than $2,500 of taxable earned income who have at least one qualifying child.<\/p>\nWhat Is a Qualifying Child?<\/h3>\n
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Are There Income Limits for the Child Tax Credit?<\/h3>\n
How Do I Claim the Child Tax Credit?<\/h3>\n
![\"2019-Child-Tax-Credit-1\"](\"https:\/\/www.irs.com\/wp-content\/uploads\/2015\/03\/2019-Child-Tax-Credit-1.jpg\")
<\/p>\n![\"2019-Child-Tax-Credit-2\"](\"https:\/\/www.irs.com\/wp-content\/uploads\/2015\/03\/2019-Child-Tax-Credit-2.jpg\")
<\/p>\nWhat About the Additional Child Tax Credit?<\/h3>\n