2019 Child Tax Credit
For 2019, the Child Tax Credit figures are $2,000 (Limit per child), $1,400 (Refundable per child), $400,000 (Income threshold, joint filers) and $200,000 (Income threshold).
Effective 2019-01-01Source: Publication 972 (2019), Child Tax Credit and Credit for Other Dependents (IRS)Verified 2026-09-02
Compared with 2018
Every figure on this page is unchanged from 2018.
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| Limit per child | $2,000 | $2,000 | +$0 (+0.0%) |
| Refundable per child | $1,400 | $1,400 | +$0 (+0.0%) |
| Income threshold, joint filers | $400,000 | $400,000 | +$0 (+0.0%) |
| Income threshold | $200,000 | $200,000 | +$0 (+0.0%) |
Who it applies to
Taxpayers claiming the Child Tax Credit on their 2019 federal income tax return
What changed this year, and why
The Child Tax Credit for 2019 provides up to $2,000 per qualifying child, with up to $1,400 per child refundable as the Additional Child Tax Credit.
Common questions
- How much is the Child Tax Credit worth per child for 2019?
- The maximum credit is $2,000 per qualifying child, and up to $1,400 per child may be refundable.
Which SSN the credit requires
For the 2019 Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC), the IRS requires that each qualifying child have a Social Security Number (SSN) that is valid for employment and issued before the due date of the return (including extensions). If a qualifying child does not have this required SSN, the child cannot be used to claim the CTC or ACTC on either the original or an amended 2019 return. However, if the child has another type of taxpayer identification number issued by the due date, you may be able to claim the Credit for Other Dependents (ODC) instead. Additionally, you, or your spouse if filing jointly, must have an SSN or ITIN issued by the due date to claim the CTC, ODC, or ACTC at all.
Each qualifying child you use for the CTC or ACTC must have the required SSN. If you have a qualifying child who does not have the required SSN, you cannot use the child to claim the CTC or ACTC on either your original or an amended 2019 return. The required SSN is one that is valid for employment and is issued before the due date of your 2019 return (including extensions).
Publication 972 (2019), Child Tax Credit and Credit for Other Dependents (IRS)
The age test is 17, measured at year end
A child qualifies for the Child Tax Credit only if the child was under age 17 at the end of 2019. This means the child must not have reached their 17th birthday by December 31, 2019. The age test is measured at the end of the tax year, not at any other point during the year. A child who turns 17 on December 31, 2019 does not qualify, but a child who is 16 years old on that date does qualify, even if the child turns 17 on January 1, 2020. The child must also meet other requirements, including relationship, support, residency, and dependency tests, but the age requirement is a strict bright-line test based on the child's age at year end.
The child was under age 17 at the end of 2019.
Publication 972 (2019), Child Tax Credit and Credit for Other Dependents (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 based on filing status. For married couples filing jointly, the phaseout begins when modified AGI exceeds $400,000. For all other filing statuses, including single taxpayers, heads of household, and married individuals filing separately, the phaseout begins when modified AGI exceeds $200,000. Modified AGI is calculated by taking the taxpayer's adjusted gross income and adding back certain excluded income amounts, such as income excluded from Puerto Rico. Once modified AGI exceeds the applicable threshold, the credit amount is reduced, and if the reduction brings the credit to zero, the taxpayer cannot claim the CTC, though they may still be eligible for the refundable Additional Child Tax Credit.
Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. a. Married filing jointly – $400,000. b. All other filing statuses – $200,000.
Publication 972 (2019), Child Tax Credit and Credit for Other Dependents (IRS)
Two years, or ten
Taxpayers who improperly claim the Child Tax Credit, Credit for Other Dependents, or Additional Child Tax Credit face significant penalties if the error is due to reckless or intentional disregard of the rules. If the IRS determines that a taxpayer's erroneous claim was due to reckless or intentional disregard, the taxpayer will be banned from claiming any of these credits for 2 years. If the error is determined to be due to fraud, the ban extends to 10 years. In addition to losing the ability to claim the credits, the taxpayer may also have to pay other penalties. These rules are designed to discourage careless or deliberate attempts to claim credits that the taxpayer is not entitled to receive.
If you erroneously claim the CTC, ODC, or ACTC even though 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 determined that your error was due to fraud, you will not be allowed to claim any of these credits for 10 years.
Publication 972 (2019), Child Tax Credit and Credit for Other Dependents (IRS)
Why the refund is held
The IRS cannot issue refunds before mid-February 2020 for tax returns that properly claim the Earned Income Credit or the Additional Child Tax Credit. This delayed refund rule applies to the entire refund amount, not just the portion of the refund attributable to these specific credits. Even if a taxpayer is entitled to a refund from other sources, such as withholding or estimated tax payments, the IRS must hold the entire refund until mid-February if the return includes a claim for either the EIC or the ACTC. This rule is intended to give the IRS additional time to review returns claiming these refundable credits and reduce improper payments, but it means that taxpayers claiming these credits should expect to receive their refunds later than taxpayers who do not claim them.
The IRS cannot issue refunds before mid-February 2020 for returns that properly claim the earned income credit (EIC) or the ACTC. This time frame applies to the entire refund, not just the portion associated with these credits.
Publication 972 (2019), Child Tax Credit and Credit for Other Dependents (IRS)
A dependent who fails the qualifying-child test can still bring a smaller credit
For tax year 2019, the federal Credit for Other Dependents provides a credit for dependents who do not meet the qualifying child definition required for the Child Tax Credit. This includes dependents who are age 17 or older, as well as those who fail other tests such as relationship, residency, or support requirements. The Credit for Other Dependents is separate from and in addition to the Child Tax Credit, but each dependent can only generate one credit or the other, not both. A dependent who qualifies for the $2,000 Child Tax Credit cannot also be claimed for the Credit for Other Dependents. To claim this credit, each dependent must have a taxpayer identification number issued by the due date of the return. The income thresholds that limit the Child Tax Credit also apply to the Credit for Other Dependents: the credit begins to phase out when modified adjusted gross income exceeds $400,000 for married filing jointly or $200,000 for all other filing statuses.
This credit is for individuals with a dependent who meets additional conditions (described later). This credit is in ad- dition to the credit for child and dependent care expenses (on Schedule 3 (Form 1040 or 1040-SR), line 2, or Form 1040-NR, line 47) and the earned income credit (on Form 1040 or 1040-SR, line 18a).
Publication 972 (2019), Child Tax Credit and Credit for Other Dependents (IRS)
The form that figures the credit, the ODC, and the additional credit together
For tax year 2019, taxpayers use Schedule 8812 (Form 1040) to figure the Child Tax Credit, the Credit for Other Dependents, and any Additional Child Tax Credit they may be eligible for. The schedule consolidates the calculation of all three credits in one place. After completing the Child Tax Credit and Credit for Other Dependents Worksheet, taxpayers who have a remaining credit amount may need to use Schedule 8812 to determine whether any portion of their Child Tax Credit becomes refundable as the Additional Child Tax Credit. The schedule uses the taxpayer's earned income and other figures to calculate the final credit amounts that flow to the tax return. Anyone directed to Pub. 972 from their Schedule 8812 instructions should complete the appropriate worksheets before finishing the schedule.
use Schedule 8812 to figure any additional child tax credit.
Publication 972 (2019), Child Tax Credit and Credit for Other Dependents (IRS)
Credit bigger than your tax bill turns into the additional child tax credit, not a lost amount
For tax year 2019, the federal Child Tax Credit is nonrefundable, meaning it can only reduce your tax liability to zero. If your tax liability is zero or if the credit amount exceeds what you owe, you cannot use the Child Tax Credit to create a refund. However, the unused portion of the Child Tax Credit does not necessarily disappear. You may be able to claim the Additional Child Tax Credit, which is refundable and can result in a payment even when you owe no tax. To determine eligibility for this refundable credit, taxpayers must complete Schedule 8812 (Form 1040), which uses earned income and other factors to calculate the amount. The Credit for Other Dependents, by contrast, is strictly nonrefundable and cannot generate any Additional Child Tax Credit under any circumstances. If you are only claiming the Credit for Other Dependents and have no tax liability, that credit simply cannot be used.
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 cannot take the ACTC if you are only claiming the ODC).
Publication 972 (2019), Child Tax Credit and Credit for Other Dependents (IRS)
The same dependent cannot generate both the child tax credit and the credit for other dependents
For tax year 2019, the federal Child Tax Credit and Credit for Other Dependents are mutually exclusive for each dependent. A taxpayer cannot claim both credits for the same person. When listing dependents on the tax return, each individual must be marked for either the Child Tax Credit or the Credit for Other Dependents, but not both. The Child Tax Credit applies to qualifying children who meet specific age, relationship, and support tests, while the Credit for Other Dependents covers dependents who fail those tests but still meet additional conditions. For example, a dependent who is age 17 or older at the end of 2019 cannot generate the Child Tax Credit but may qualify for the Credit for Other Dependents instead. Each credit has its own maximum amount per person, and taxpayers must ensure they assign each dependent to only one credit when completing their return.
Do not check both the Child tax credit box and the Credit for other dependents box for the same per- son.
Publication 972 (2019), Child Tax Credit and Credit for Other Dependents (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 (2019), Child Tax Credit and Credit for Other Dependents (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
Number of qualifying children under 17 with the required social security number: × $1,400. Enter the result.
- Income threshold, joint filers
modified adjusted gross income (AGI) is more than the amount shown below for your filing status. a. Married filing jointly – $400,000. b. All other filing statuses – $200,000.
- Income threshold
modified adjusted gross income (AGI) is more than the amount shown below for your filing status. a. Married filing jointly – $400,000. b. All other filing statuses – $200,000.