2016 Child Tax Credit
The 2016 Child Tax Credit is $1,000.
Effective 2016-01-01Source: Publication 972 (2016), Child Tax Credit (IRS)Verified 2026-08-31
Who it applies to
Taxpayers with qualifying children filing a 2016 federal income tax return
What changed this year, and why
For tax year 2016, the Child Tax Credit is $1,000 per qualifying child. Taxpayers who cannot use the full credit because of insufficient tax liability may be eligible for the Additional Child Tax Credit.
Common questions
- What are the requirements to claim the Child Tax Credit?
- You must file Form 1040, Form 1040A, or Form 1040NR. The child must be your dependent, must have been under age 17 at the end of 2016, must have lived with you for more than half of 2016, and must have been a U.S. citizen, U.S. national, or U.S. resident alien. You must provide the child's name and identification number (SSN, ITIN, or ATIN) on your return by the due date. The credit phases out above certain income thresholds that depend on filing status.
Which SSN the credit requires
For the 2016 Child Tax Credit, both the taxpayer and each qualifying child must have a valid taxpayer identification number by the due date of the return, including extensions. A taxpayer who does not have a social security number or IRS individual taxpayer identification number by the filing deadline cannot claim either the child tax credit or the additional child tax credit on the original or an amended 2016 return, even if they obtain an identification number later. Similarly, a child who does not have an SSN, ITIN, or adoption taxpayer identification number by the due date cannot be treated as a qualifying child for purposes of the credit. This requirement applies to taxpayers in the United States and is enforced for the 2016 tax year. The credit amount is $1,000 per qualifying child who has a valid identification number and meets all other requirements.
To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. You must provide the name and identification number (usually a social security number) on your tax return for each quali- fying child. Taxpayer identification number needed by due date of return. If you do not have a social security number (SSN) or IRS individual taxpayer identification number (ITIN) by the due date of your 2016 return (including extensions), you cannot claim the child tax credit or the additional child tax credit on either your original or an amended 2016 return, even if you later get an SSN or ITIN.
Publication 972 (2016), Child Tax Credit (IRS)
The age test is 17, measured at year end
For the 2016 Child Tax Credit, a qualifying child must have been under age 17 at the end of 2016. The child's age is determined as of December 31, 2016, meaning the child must not have reached their 17th birthday by that date. A child who was 17 years old at any time before January 1, 2017 does not meet this requirement and cannot be a qualifying child for the credit, even if all other tests are satisfied. This age measurement applies regardless of when during 2016 the child may have had their birthday. The credit amount for each qualifying child who meets this and all other requirements is $1,000.
Was under age 17 at the end of 2016
Publication 972 (2016), Child Tax Credit (IRS)
Where the credit starts shrinking
For the 2016 Child Tax Credit, the credit begins to shrink when a taxpayer's modified adjusted gross income exceeds certain thresholds based on filing status. For married couples filing jointly, the phaseout starts at $110,000. For single filers, heads of household, and qualifying widows or widowers, the phaseout starts at $75,000. For married individuals filing separately, the phaseout starts at $55,000. Once modified AGI exceeds the applicable threshold, the credit amount is reduced. Taxpayers in the United States whose income falls below their filing status threshold can claim the full $1,000 per qualifying child, while those above the threshold receive a reduced credit amount based on how much their income exceeds the limit.
Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. a. Married filing jointly – $110,000. b. Single, head of household, or qualifying widow(er) – $75,000. c. Married filing separately – $55,000.
Publication 972 (2016), Child Tax Credit (IRS)
Why the refund is held
For the 2016 tax year, if a taxpayer claims the additional child tax credit on their return, the IRS cannot issue the refund before February 15, 2017. This refund hold applies to the entire refund amount, not just the portion associated with the additional child tax credit. The restriction is required by law and applies to all returns claiming this credit, regardless of when the return was filed. Taxpayers in the United States who claim the additional child tax credit should expect their refund to be held until mid-February at the earliest. The IRS cannot issue these refunds before February 15 even if the return was filed early in the filing season, and hardship claims for earlier refunds will not be accepted.
Due to changes in the law, if you claim the earned income tax credit (EIC) and/or the additional child tax credit (ACTC) on your income tax return, the IRS cannot issue your re- fund before February 15.
Publication 972 (2016), Child Tax Credit (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Publication 972 (2016), Child Tax Credit (IRS)
- Limit per child
The maximum amount you can claim for the credit is $1,000 for each qualifying child.