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Claiming Child Tax Credit

Claiming child tax credit is more popular. The IRS allows $1,000 child tax credit for each qualifying child under age 17. If you are not sure if your child qualifies for child tax credit claiming, then you can use the child tax credit worksheet to figure out how much you can claim for child tax credit. The child tax credit worksheet is in the IRS instructions for claiming child tax credit and used in the IRS tax form 1040 or 1040A.

Claiming child tax credit limit

You can claim $1,000 maximum for child tax credit per qualified child. This claiming child tax credit rule will hold until the year 2010.


Claiming child tax credit may be limited if your adjusted gross income or AGI exceeds certain income limits set by the IRS. For people with high enough income, the IRS suggests using the worksheet in the IRS publication 972 where you will find other credit limitations in addition to claiming child tax credit.

IRS Child tax credit rebate
Claiming child tax credit

If after using child tax credit worksheet, you found that your child tax credit does not exceed your tax liability, part or all of the child tax credit may be refunded by the IRS as an additional child tax credit on IRS tax form 8812 if your earned income is more than a certain limit and you have three or more children.

Claiming child tax credit income limitations

The amount of child tax credit you can claim is limited based on your income, according to the IRS tax rule book. Claiming child tax credit results in nothing if your adjusted gross income is above a certain threshold. The AGI is also increased by any foreign earned income exclusion and others (see IRS Claiming Child Tax Credit). If your adjusted gross income exceeds the following income threshold for your income tax filing status, then your child tax credit is phased out.


Tax filing status

Married filing jointly


Head of Household




Qualifying widow(er)


Married filing separately