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| Why am I not getting the Child Tax Credit? |
The Child Tax Credit is claimed on line 51 of your Form 1040 or line 33 of your Form 1040A.
- The Child Tax Credit is a non-refundable credit. The regular Child Tax Credit allows you a tax credit of $1,000 per child up to a maximum of your tax liability. It can be used to reduce your tax to zero but the excess is not refunded.
- Child 17 or over. Your child must be under the age of 17 at the end of 2005. If your child was 17 or older on 12/31/05 they do not qualify you for the credit.
- Phased out due to high income. The credit is reduced or eliminated for taxpayers with high incomes. For those filing a joint return the phase-out of the credit begins at modified adjusted gross income (AGI) of $110,000 and it is completely phased out at $130,000. For single and head of household filers the phase out begins at $75,000 and is complete at $95,000. For those filing a married but separate return the phase out begins at $55,000 and is complete at $75,000.
You may be eligible for the additional Child Tax Credit. It allows you to claim a refund of the unused portion of the regular Child Tax Credit. The amount of the additional Child Tax Credit is the lesser of:The unused portion of the regular credit.
- 15% of the amount your AGI was over $10,750.
- Your Social Security and Medicare Withholding.
The additional Child Tax Credit is claimed on line 67 of your Form 1040 or line 42 of your Form 1040A. You can see the details of the calculation on form 8812. |
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| Can I deduct the Child Tax Credit on my tax return? |
| Your Maximum Allowable Child and Dependent Care Tax Credit |
Adjusted Gross Income |
Credit Percentage |
One Dependent |
Two or more Dependents |
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$15,000 or less |
35% |
$1,050 |
$2,100 |
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$15,001-$17,000 |
34% |
$1,020 |
$2,040 |
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$17,001-$19,000 |
33% |
$990 |
$1,980 |
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$19,001-$21,000 |
32% |
$960 |
$1,920 |
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$21,001-$23,000 |
31% |
$930 |
$1,860 |
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$23,001-$25,000 |
30% |
$900 |
$1,800 |
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$25,001-$27,000 |
29% |
$870 |
$1,740 |
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$27,001-$29,000 |
28% |
$840 |
$1,680 |
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$29,001-$31,000 |
27% |
$810 |
$1,620 |
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$31,001-$33,000 |
26% |
$780 |
$1,560 |
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$33,001-$35,000 |
25% |
$750 |
$1,500 |
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$35,001-$37,000 |
24% |
$720 |
$1,440 |
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$37,001-$39,000 |
23% |
$690 |
$1,380 |
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$39,001-$41,000 |
22% |
$660 |
$1,320 |
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$41,001-$43,000 |
21% |
$630 |
$1,260 |
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$43,001 and over |
20% |
$600 |
$1,200 |
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| Child and Dependent Care Credit - Household and Dependent Tests |
In order to claim the Child and Dependent Care Credit you must maintain as your principal home a household for at least one of the following qualifying persons who live with you:
- a child under 13 years of age whom you claim as a dependent;
- your spouse if your spouse is physically or mentally incapable of caring for himself or herself;
- a person who is physically or mentally incapable of caring for himself or herself regardless of age.
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