Overview

The child tax credit is a nonrefundable credit that allows taxpayers to claim a tax credit of up to $1,000 per qualifying child, which reduces their tax liability.

Additional Child Tax Credit

Taxpayers who claim the nonrefundable child tax credit, but do not qualify for the full amount, may be able to also take the refundable additional child tax credit by completing Form 8812, Additional Child Tax Credit; this may result in a refund even if the taxpayer doesn't owe any tax. Taxpayers who claim the additional child tax credit must claim the child tax credit as well, even if they do not qualify for the full amount.