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

Child Tax Credit Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. Can taxpayers whose tax liability is zero take the child tax credit?
  2. Denise files as Head of Household. She has a modified AGI of $84,000. She has three dependent qualifying children, ages 8, 10, and 12. Is she eligible for the full $2,000 child tax credit for each child?
  3. Is the additional child tax credit refundable?
  4. Can a taxpayer be banned from claiming the child tax credit or additional child tax credit?
Publication 4012, Child Tax Credit Tip
Publication 4012, Additional Child Tax Credit Tip
Child Tax Credit Worksheet in the Form 1040 Instructions

Publication 4012, Child Tax Credit Tip

Publication 4012, Additional Child Tax Credit Tip

Child Tax Credit Worksheet in the Form 1040 Instructions