Child tax credit (United States)

The United States federal child tax credit (CTC) is a tax credit for parents with dependent children. For the year 2021, it is fully-refundable and provides $3,600 in tax relief for each child under the age of 6 and $3,000 for each child between the ages of 6 and 17. It begins to phase out for single filers at $75,000 in income, for unmarried heads of households at $112,500, and for married joint filers at $150,000. It is scheduled to revert to a narrower, partially-refundable credit of $2,000 per eligible child after the expansion of the credit instituted by the American Rescue Plan Act of 2021 expires in 2022. The pending Build Back Better Act would extend the expansion for an additional year and make full-refundability permanent if passed.


The United States federal child tax credit (CTC) is a tax credit for parents with dependent children. For the year 2021, it is fully-refundable and provides $3,600 in tax relief for each child under the age of 6 and $3,000 for each child between the ages of 6 and 17. It begins to phase out for single filers at $75,000 in income, for unmarried heads of households at $112,500, and for married joint filers at $150,000. It is scheduled to revert to a narrower, partially-refundable credit of $2,000 per eligible child after the expansion of the credit instituted by the American Rescue Plan Act of 2021 expires in 2022. The pending Build Back Better Act would extend the expansion for an additional year and make full-refundability permanent if passed.
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