2017 Child Tax Credit
The 2017 Child Tax Credit is $1,000.
Effective 2017-01-01Source: Publication 972 (2017), Child Tax Credit (IRS)Verified 2026-09-02
Compared with 2016
Every figure on this page is unchanged from 2016.
| Item | 2016 | 2017 | Change |
|---|---|---|---|
| Limit per child | $1,000 | $1,000 | +$0 (+0.0%) |
Who it applies to
Taxpayers filing a 2017 federal income tax return who have a qualifying child as defined by the IRS.
What changed this year, and why
The maximum Child Tax Credit for 2017 is $1,000 per qualifying child, the same amount as in 2016.
Common questions
- Who qualifies as a qualifying child for the 2017 Child Tax Credit?
- The qualifying child must have been under age 17 at the end of 2017, must have lived with the taxpayer for more than half of 2017, must not have provided over half of their own support, must be claimed as a dependent, must not file a joint return (unless only to claim a refund), and must have been a U.S. citizen, U.S. national, or U.S. resident alien.
- Can the credit be reduced or limited?
- The credit may be reduced if the taxpayer's tax liability is less than the credit amount, or if modified adjusted gross income exceeds certain thresholds based on filing status. A portion of the credit may be refundable as the Additional Child Tax Credit.
Which SSN the credit requires
For 2017, both the taxpayer and the child must have a valid taxpayer identification number - typically a Social Security Number (SSN) - by the due date of the return, including extensions. If the parent does not have an SSN or ITIN by that deadline, neither the Child Tax Credit nor the Additional Child Tax Credit can be claimed on the original or an amended return, even if the number is obtained later. Likewise, a child who lacks an SSN, ITIN, or Adoption Taxpayer Identification Number (ATIN) by the filing deadline does not qualify for either credit on that return, regardless of whether the child receives one afterward. This requirement is fixed by statute and cannot be waived by filing an extension or amended return after the original due date has passed.
If you do not have a social security number (SSN) or IRS individual taxpayer identification number (ITIN) by the due date of your 2017 return (including extensions), you cannot claim the CTC or the ACTC on either your original or an amended 2017 re- turn, even if you later get an SSN or ITIN. Also, neither credit is allowed on either your original or an amended 2017 return for a child who does not have an SSN, ITIN, or IRS adoption taxpayer identification number (ATIN) by the due date of your return (including extensions), even if that child later gets one of those numbers.
Publication 972 (2017), Child Tax Credit (IRS)
The age test is 17, measured at year end
For the 2017 Child Tax Credit, a qualifying child must be under 17 at the end of 2017. This means the child must not have reached their 17th birthday by December 31, 2017. A child who turns 17 on December 31 does not qualify. The age is measured as of the last day of the tax year, not at any other point during the year. This is one of several tests a child must meet, along with relationship, support, residency, dependent status, citizenship, and filing status requirements. Children who are 17 or older at year end do not qualify for the $1,000 credit, though they may qualify for other tax benefits such as the dependency exemption or the credit for other dependents in future years.
To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2017 and meet the other requirements listed earlier under Qualifying Child.
Publication 972 (2017), Child Tax Credit (IRS)
Where the credit starts shrinking
For 2017, the IRS reduces the $1,000 per child credit when your modified adjusted gross income (AGI) exceeds the threshold for your filing status. For taxpayers filing as single, head of household, or qualifying widow(er), the phaseout begins when modified AGI goes above $75,000. For those filing as married filing separately, the threshold is $55,000. Once income exceeds these limits, the credit amount is reduced dollar for dollar. The reduction applies to both the child tax credit and the additional child tax credit. If modified AGI is high enough, the credit may be reduced to zero. The IRS defines modified AGI for this purpose as regular AGI plus certain exclusions, such as foreign earned income and Puerto Rico source income.
2. 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 (2017), Child Tax Credit (IRS)
Two years, or ten
If a taxpayer claims the Child Tax Credit or Additional Child Tax Credit without being eligible and the IRS determines the error resulted from reckless or intentional disregard of the credit rules, the taxpayer is banned from claiming either credit for a period of 2 years. If the error is determined to be fraudulent, the ban lasts 10 years. In addition to losing the credit, the taxpayer may face monetary penalties. Before claiming the credit again after a denial, the taxpayer generally must file Form 8862 to show they are now eligible. These rules apply to the 2017 tax year and are intended to deter improper claims of the credit.
If you claim the CTC or ACTC, but you are not eligible for the credit and it is later determined that your error was due to reckless or intentional disregard of the CTC or ACTC rules, you will not be allowed to claim either credit for 2 years. If it is determined that your error was due to fraud, you will not be allowed to claim either credit for 10 years.
Publication 972 (2017), Child Tax Credit (IRS)
Why the refund is held
Under a provision of federal law, the IRS cannot issue any refund before mid-February 2018 for a tax return that claims the Additional Child Tax Credit (ACTC). This delay applies to the entire refund, not just the portion attributable to the ACTC. Even if a taxpayer is otherwise entitled to a large refund from withholding, the IRS must hold the full amount until the middle of February. The IRS has stated that the earliest refunds associated with the ACTC or the Earned Income Credit would be available in taxpayer bank accounts or on debit cards is February 27, 2018, assuming the taxpayer chose direct deposit and there are no other issues with the return. This rule was enacted to give the IRS additional time to detect and prevent fraudulent claims of these refundable credits.
The IRS can't issue refunds before mid-February 2018 for returns that properly claimed the earned income credit (EIC) or the additional child tax credit (ACTC). This ap- plies to the entire refund, not just the portion associated with these credits.
Publication 972 (2017), Child Tax Credit (IRS)
The form that figures the credit, the ODC, and the additional credit together
Schedule 8812 (Form 1040) is the form used to figure the Child Tax Credit, the Additional Child Tax Credit, and, in certain situations, the Credit for Other Dependents. The schedule consolidates the calculation of all three amounts into a single worksheet. Taxpayers first determine whether they qualify for the regular $1,000 credit per child, then work through the schedule to see if any portion converts to the refundable Additional Child Tax Credit. The Credit for Other Dependents (ODC) is also addressed on this schedule when a dependent fails the qualifying-child test but is otherwise claimed on the return. By using Schedule 8812, taxpayers can compute all related credits in one place, carry the results to the appropriate line of Form 1040, Form 1040A, or Form 1040NR, and ensure that no eligible credit is overlooked.
If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II–IV of Schedule 8812 to see if you can take the additional child tax credit.
Publication 972 (2017), Child Tax Credit (IRS)
Credit bigger than your tax bill turns into the additional child tax credit, not a lost amount
In 2017, the Child Tax Credit is a nonrefundable credit worth up to $1,000 for each qualifying child. It can only be used to reduce federal income tax liability. If a taxpayer's tax liability is too small to absorb the full credit - for example, if the amount on the tax line is less than the credit - the excess would normally be lost. However, the IRS allows any unused portion of the credit to be claimed as the Additional Child Tax Credit (ACTC), which is refundable. This means that even if a taxpayer has no tax liability at all, they may still receive a refund based on the credit, provided they meet the earned-income requirements. The ACTC is computed on Schedule 8812 (Form 1040). In this way, the nonrefundable shortfall does not disappear; it converts into a potential refund rather than remaining a lost amount.
If this amount is zero, you cannot take this credit because there is no tax to reduce. But you may be able to take the ACTC. See Additional Child Tax Credit, later.
Publication 972 (2017), 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 (2017), Child Tax Credit (IRS)
- Limit per child
The maximum amount you can claim for the credit is $1,000 for each qualifying child.