Federal Child Tax Credit

Program description:

The Child Tax Credit allows families to claim a tax credit for up to $1,000 for each qualifying child and reduce their federal tax liability. A qualifying child is:

under 17 years old;

is your son, daughter, adopted child, descendant of a child, stepchild, or eligible foster child; and

is a U.S. citizen or resident.

To claim the credit:

File a federal income tax return form 1040 or 1040A (not EZ), or file a form 2441 with your form 1040. To download tax forms and preparation worksheets, see the Internal Revenue Service web site's Child Tax Credits section.

Additional details:

The credit is limited if your adjusted gross income is above a certain amount. The amount where a phase out begins depends on your tax filing status:

Married filing joint = $110,000

Head of Household/Single/Qualifying Widow or Widower = $75,000

Married filing separate = $55,000

For more information:

See the Internal Revenue Service newsroom web site.

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