Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Additional Child Tax Credit

Who, How, and When

Are There Income Limits?

The credit starts to phase out at these income levels:

  • $110,000 for Married Filing Jointly
  • $55,000 for Married Filing Separately
  • $75,000 for other filing statuses

For this credit, income includes all income taxpayers received in Puerto Rico.

If taxpayers exceed the income limit for their filing status, compute the credit using the Additional Child Tax Credit worksheet and instructions from Publication 972, Child Tax Credit.