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Child Tax Credit - Income Limitation
1
The Child Tax Credit (CTC) amount is affected by your income amount. 

This nonrefundable credit begins to phase out at the following Adjusted Gross Income (AGI) levels:
  • $400,000 MFJ
  • $200,000 MFS/S/HOH/QW

Notes:                                                    
  • The Modified AGI for CTC purposes is shown on Schedule 8812, line 3.
  • The maximum Child Tax Credit (CTC) amount is $2,000 per qualifying child under age 17. 
  • A child is a qualifying child for purposes of the child tax credit only if they meet all the conditions listed in the Form 1040 Instructions.
  • The child must be under age 17 by the end of the year and have an SSN that is valid for employment and issued prior to the due date of the return.

See the Schedule 8812 Instructions for more information.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.