2018 Child Tax Credit
For 2018, the Child Tax Credit figures are $2,000 (Limit per child), $1,400 (Refundable per child), $200,000 (Income threshold) and $400,000 (Income threshold, joint filers).
Effective 2018-01-01Source: Publication 17 (2018), Your Federal Income Tax (IRS)Verified 2026-09-02
Compared with 2017
| Item | 2017 | 2018 | Change |
|---|---|---|---|
| Limit per child | $1,000 | $2,000 | +$1,000 (+100.0%) |
| Refundable per child | -1 | $1,400 | - |
| Income threshold | - | $200,000 | - |
| Income threshold, joint filers | - | $400,000 | - |
- before the Tax Cuts and Jobs Act there was no per-child cap on the refundable amount at all: the additional child tax credit was a share of earned income above a threshold, a formula rather than an amount, so no document states a figure for it
Who it applies to
Taxpayers who claim a qualifying child under age 17 as a dependent for the 2018 tax year
What changed this year, and why
The Child Tax Credit was increased to $2,000 per qualifying child, with up to $1,400 refundable per child. The income threshold at which the credit begins to phase out was raised to $200,000 for single filers and $400,000 for married couples filing jointly.
Common questions
- How much is the Child Tax Credit per child?
- Up to $2,000 per qualifying child. The credit phases out at higher income levels.
- How much of the credit is refundable?
- Up to $1,400 per qualifying child may be refundable as the Additional Child Tax Credit if the full credit cannot be used.
- At what income level does the credit begin to phase out?
- The credit begins to phase out when modified adjusted gross income exceeds $200,000 for single filers and $400,000 for married couples filing jointly.
Which SSN the credit requires
To claim the Child Tax Credit for 2018, the child must have a Social Security Number (SSN) that is valid for employment and must have been issued before the due date of the return, including extensions. If the child does not have a qualifying SSN but has another type of taxpayer identification number (TIN) issued by the due date, the child may still qualify for the credit for other dependents (ODC), which is a separate, smaller credit. This SSN requirement ensures that only children with employment-authorized SSNs count for the $2,000 per child Child Tax Credit or the up to $1,400 per child refundable Additional Child Tax Credit. Taxpayers should verify that the child's SSN was issued before the filing deadline, including any extension, to confirm eligibility for the credit.
Your child must have an SSN valid for employment issued before the due date of your 2018 return (in- cluding extensions) to be claimed as a qualifying child for the child tax credit or additional child tax credit.
Publication 17 (2018), Your Federal Income Tax (IRS)
The age test is 17, measured at year end
For 2018, a child qualifies for the Child Tax Credit only if the child was under age 17 at the end of the tax year. This means the child must not have reached their 17th birthday by December 31, 2018. A child who turned 17 during 2018 does not meet this age test and cannot be claimed for the credit, even if the child otherwise satisfies all other qualifying conditions such as relationship, support, residency, and dependent status. The credit amount is up to $2,000 per qualifying child, and the refundable portion - the Additional Child Tax Credit - can be as much as $1,400 per child. This age requirement is one of several conditions listed in the rules, and all must be met for the child to qualify. Children who are 17 or older at year end are not qualifying children for the Child Tax Credit, though they may potentially qualify for the credit for other dependents if they meet that separate test.
The child was under age 17 at the end of 2018.
Publication 17 (2018), Your Federal Income Tax (IRS)
Where the credit starts shrinking
The Child Tax Credit begins to phase out when a taxpayer's modified adjusted gross income exceeds certain thresholds. For married couples filing jointly, the phaseout starts at $400,000 of modified AGI. For all other filing statuses, the credit begins to shrink at $200,000 of modified AGI. Modified AGI for this purpose equals regular AGI plus certain exclusions, such as income from Puerto Rico, foreign earned income, and income from American Samoa. When income exceeds these thresholds, the credit is reduced gradually. The credit is worth up to $2,000 per qualifying child, with a refundable portion of up to $1,400 per child through the Additional Child Tax Credit. Taxpayers whose modified AGI falls below the applicable threshold receive the full credit amount. Those whose income exceeds the threshold will see their credit reduced, and if the credit is reduced to zero, they cannot claim the CTC but may still be eligible for the ACTC if they are claiming the CTC for at least one child.
Your modified adjusted gross income (AGI) is more than the amount shown be- low for your filing status. a. Married filing jointly — $400,000. b. All other filing statuses — $200,000.
Publication 17 (2018), Your Federal Income Tax (IRS)
Two years, or ten
If a taxpayer claims the Child Tax Credit, Other Dependents Credit, or Additional Child Tax Credit but is not eligible, and the IRS determines the error was due to reckless or intentional disregard of the rules, the taxpayer will not be allowed to claim any of these credits for 2 years. If the error is determined to be due to fraud, the ban extends to 10 years. Additionally, the taxpayer may have to pay penalties. These rules apply to all three credits mentioned - the CTC, ODC, and ACTC - meaning a reckless disregard finding for one credit blocks the taxpayer from claiming all of them during the 2-year disallowance period. A fraud determination results in a 10-year ban on all three credits. The credit amount is up to $2,000 per qualifying child, with up to $1,400 per child potentially refundable through the Additional Child Tax Credit. The income thresholds for the phaseout are $400,000 for joint filers and $200,000 for other filing statuses. Taxpayers should carefully review all eligibility requirements before claiming these credits to avoid these serious consequences.
If you claim the CTC, ODC, 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, ODC, or ACTC rules, you will not be allowed to claim any of these credits for 2 years. If it is de- termined that your error was due to fraud, you will not be allowed to claim any of these credits for 10 years.
Publication 17 (2018), Your Federal Income Tax (IRS)
Why the refund is held
The document states that the IRS cannot issue refunds before mid-February 2019 for returns that properly claim the earned income credit (EIC) or the additional child tax credit (ACTC). This rule applies to the entire refund amount, not just the portion associated with these credits. The delay is a protective measure to allow the IRS additional time to review returns claiming these credits and reduce improper payments. Taxpayers claiming the ACTC should expect their refunds to arrive later than those who do not claim these credits, typically not before mid-February. This timing applies to the full refund, meaning even the non-ACTC portion of the refund is held until after mid-February. The rule is designed to give the IRS time to verify eligibility and catch errors before issuing refunds on returns claiming these specific credits.
Delayed refund for returns claiming the EIC or ACTC. The IRS can’t issue refunds before mid-February 2019 for returns that properly claim the earned income credit (EIC) or the ACTC. This time frame applies to the entire re- fund, not just the portion associated with these credits.
Publication 17 (2018), Your Federal Income Tax (IRS)
A dependent who fails the qualifying-child test can still bring a smaller credit
The Credit for Other Dependents is a nonrefundable credit of up to $500 for each dependent who does not qualify as a qualifying child for the Child Tax Credit. A dependent who fails the qualifying-child test but is still claimed on the tax return can bring this smaller credit. For example, if a dependent does not meet the age requirements to be a qualifying child, or if the child does not have a Social Security Number valid for employment but has another type of taxpayer identification number, the taxpayer may still be able to claim the ODC for that dependent. The ODC is figured using the Child Tax Credit and Credit for Other Dependents Worksheet and is reported on Form 1040, line 12a, or Form 1040NR, line 49. Both the Child Tax Credit and the Credit for Other Dependents are subject to the same income thresholds: the credit begins to phase out when modified adjusted gross income exceeds $200,000 for single filers and $400,000 for married couples filing jointly.
New credit for other dependents. If you have a dependent, you may be able to claim the ODC. The ODC is a nonrefundable credit of up to $500 for each eligible dependent who can’t be claimed for the child tax credit.
Publication 17 (2018), Your Federal Income Tax (IRS)
The form that figures the credit, the ODC, and the additional credit together
Schedule 8812 is the form used to calculate the child tax credit, the credit for other dependents, and the additional child tax credit. When you have qualifying children or other dependents, you first determine your credit amounts using the Child Tax Credit and Credit for Other Dependents Worksheet. If your credit is limited by your tax liability, or if you need to determine whether you qualify for the refundable portion, you must complete Schedule 8812. This form figures how much of your child tax credit can be claimed as a nonrefundable credit to reduce your tax, and how much may be refundable as the additional child tax credit. The additional child tax credit can provide a refund even if you owe no tax, up to $1,400 per qualifying child. Schedule 8812 is attached to your Form 1040, and any additional child tax credit is reported on line 17b. The credits are subject to phaseouts beginning at $200,000 of modified adjusted gross income for single filers and $400,000 for married couples filing jointly.
Schedule 8812 (Form 1040) Child Tax Credit
Publication 17 (2018), Your Federal Income Tax (IRS)
Credit bigger than your tax bill turns into the additional child tax credit, not a lost amount
The child tax credit and the additional child tax credit work together to provide tax relief for families with qualifying children. The child tax credit reduces your tax liability dollar for dollar, up to $2,000 per qualifying child. However, if the child tax credit is larger than the tax you owe, the portion that cannot be used to reduce your tax to zero does not simply vanish. Instead, some or all of that unused credit may become refundable as the additional child tax credit, up to $1,400 per qualifying child. The additional child tax credit is calculated on Schedule 8812 and is based on your earned income. If your tax liability is zero, you cannot claim the regular child tax credit because there is no tax to reduce, but you may still qualify for the additional child tax credit as a refund. Both credits are subject to income phaseouts starting at $200,000 of modified adjusted gross income for single filers and $400,000 for married couples filing jointly.
If this amount is zero, you cannot take either credit because there is no tax to reduce. But you may be able to take the ACTC if you are claiming the CTC (you can’t take ACTC if you are claiming only the ODC).
Publication 17 (2018), Your Federal Income Tax (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 17 (2018), Your Federal Income Tax (IRS)
- Limit per child
The maximum amount you can claim for the credit is $2,000 for each child who qualifies you for the CTC.
- Refundable per child
Increased additional child tax credit. The maximum amount of the ACTC has increased to $1,400 per qualifying child.
- Income threshold
modified adjusted gross income (AGI) is more than the amount shown be- low for your filing status. a. Married filing jointly — $400,000. b. All other filing statuses — $200,000.
- Income threshold, joint filers
modified adjusted gross income (AGI) is more than the amount shown be- low for your filing status. a. Married filing jointly — $400,000. b. All other filing statuses — $200,000.