Child Tax Credit (CTC)

Last updated: February 08, 2024

The Child Tax Credit is a federal tax credit designed to help families offset the cost of raising children. For Tax Year 2023, the credit is worth up to $2,000 per child under age 17 at the end of the tax year, and is subtracted from the amount of income taxes the family owes.

If the credit exceeds the amount of taxes the family owes, a percentage of the remaining credit is given back to the family in a refund check. Up to $1,600 of the credit is refundable.

The full credit is available for single filers with income of $200,000 or less and joint filers with income of $400,000 or less. Partial credit may be available for those with higher income.

A family can apply for the Child Tax Credit in addition to the Earned Income Tax Credit (EITC) and the Child and Dependent Care Tax Credit (CDCTC). The EITC and CDCTC do not affect a family’s eligibility for this credit.

Who Qualifies?

  • The child must be a US citizen, U.S. national, or resident alien who resides with the taxpayer,
  • The child must be a son, daughter, adopted child, grandchild, stepchild, or foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these
  • The child must be under 17 at the end of the year,
  • The child must qualify as a dependent for your tax return, and
  • The child must have a valid Social Security number by the return due date.

How to Apply

Eligible filers can claim the CTC on Form 1040 line 19 or on Form 1040NR line 19.

For free tax help contact a Volunteer Income Tax Assistance location near you. For free legal assistance on federal tax matters contact the RILS’s Low Income Taxpayers Clinic.

People may want to try to use the IRS Free File options available on the IRS website.

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