Child Tax Credit

The Child Tax Credit may help reduce your federal income tax by up to $1,000 for each qualifying child that you are eligible to claim on your tax return.

Additional Child Tax Credit

If you qualify for the Child Tax Credit but only qualify due to earnings limitations less than the full credit you may receive a refund even if you owe no tax with the Additional Child Tax Credit as there is a refundable portion of the credit as well.


To qualify for the Child Tax Credit you must have a qualifying child who must pass several tests:

  • The child must have been under age 17 at the end of 2014.
  • The child must be your son, daughter, stepchild, foster child, brother, sister, stepbrother, or stepsister.
  • The child may be a descendant of any of these individuals.
  • A qualifying child could also include your grandchild, niece or nephew.
  • An adopted child. An adopted child includes a child lawfully placed with you for legal adoption.

Support test

You must have provided more than half of their support for the tax year.

Dependent test

The child must be a dependent that you claim on your federal tax return.

Joint return test

The child cannot file a joint return for the year, unless the only reason they are filing is to claim a refund.

Citizenship test 

Amazingly, the child must be a U.S. citizen! Well, ok, a U.S. national or a U.S. resident alien.

Residence test

In most cases, the child must have lived with you for more than half of 2014.


The Child Tax Credit is subject to income limitations, and phase out up to the following limits:

Filing Status

Total Phaseout Amount
Single and Head of Household


Married Filing Separately


Married Filing Jointly