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

Important Changes This Year

Taxes and Credits

Child Tax Credit Changes

The maximum credit per qualifying child is $2,000 (increase from $1,000). The definition of a qualifying child has not changed. The refundable amount of the credit is limited to $1,400 per qualifying child. The earned income threshold amount used to calculate the refundable portion of the credit decreased from $3,000 to $2,500.

A new credit for other dependents of up to $500 is available for each dependent who doesn't qualify for the child tax credit.

The taxpayer must still include a valid Social Security number (SSN) for each qualifying child for whom the maximum $2,000 credit is claimed, and that SSN must also have been issued by the due date of the tax return (including extensions). A qualifying child who is ineligible for the child tax credit because that child did not have a valid SSN, or did not have a valid SSN by the due date of the tax return (including extensions) may still qualify for the non-refundable $500 credit.

The threshold at which the credit begins to phase out increased:

  • For Married Filing Jointly, the threshold increased from $110,000 to $400,000
  • For Single, Head of Household, or Qualifying Widow(er), the threshold increased from $75,000 to $200,000
  • For Married Filing Separately, the threshold increased from $55,000 to $200,000