2020 Child Tax Credit
For 2020, the Child Tax Credit is $2,000 (Limit per child), $1,400 (Refundable per child), $400,000 (Income threshold, joint filers) and $200,000 (Income threshold).
Effective 2020-01-01Source: Publication 972 (2020), Child Tax Credit and Credit for Other Dependents (IRS)Verified 2026-08-29
Compared with 2019
Every figure on this page is unchanged from 2019.
| Item | 2019 | 2020 | 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 a qualifying child as a dependent for the 2020 tax year.
What changed this year, and why
For tax year 2020, the Child Tax Credit is up to $2,000 per qualifying child. Up to $1,400 per qualifying child is refundable as the Additional Child Tax Credit.
Common questions
- Who qualifies as a qualifying child for the Child Tax Credit in 2020?
- A qualifying child must be under age 17 at the end of 2020, claimed as a dependent, and must not have provided more than half of their own support. The child must be a U.S. citizen, U.S. national, or U.S. resident alien, and must have a valid Social Security number.
- Is any portion of the Child Tax Credit refundable in 2020?
- The refundable portion of the Child Tax Credit is the Additional Child Tax Credit (ACTC). For 2020, up to $1,400 per qualifying child may be refundable, meaning it can be received as a refund even if it exceeds the taxpayer's tax liability.
Which SSN the credit requires
Each qualifying child used for the Child Tax Credit must have a Social Security Number that is valid for employment and issued before the due date of the 2020 return, including extensions. A child without this specific SSN cannot be used for the CTC or the Additional Child Tax Credit on either an original or amended return. The SSN requirement is stricter than the general taxpayer identification number rules: while an ITIN or ATIN may work for the parent and for claiming the Credit for Other Dependents, only an employment-valid SSN qualifies a child for the CTC itself. If the required SSN is not in place by the return deadline, that child may still be counted for the ODC instead, which has its own separate dollar limit. This SSN rule is one reason families must plan ahead - the credit of $2,000 per qualifying child cannot be preserved after the fact by filing late or amending, because the SSN must exist before the original due date passes.
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 2020 return. The required SSN is one that is valid for employment and is issued before the due date of your 2020 return (including extensions).
Publication 972 (2020), Child Tax Credit and Credit for Other Dependents (IRS)
The age test is 17, measured at year end
For the 2020 Child Tax Credit, the child must have been under age 17 at the end of 2020. The test looks only at the child's age on December 31, not at age during any other part of the year. A child who turned 17 before the year ended does not meet this condition, even if the child lived with the taxpayer for the full year and otherwise satisfied every other qualifying-child test. The child's age on the date of birth and the calendar date that ends the tax year together decide whether the credit is available for that child. This is one of several conditions that must all be satisfied for a child to be a qualifying child for the CTC. The credit is $2,000 per qualifying child who meets all the tests, including this age test. The age test works in tandem with the relationship, support, residency, dependent-claim, joint-return, and citizenship requirements. A child who fails the age test may still qualify the taxpayer for the Credit for Other Dependents, which has its own separate set of conditions.
The child was under age 17 at the end of 2020.
Publication 972 (2020), Child Tax Credit and Credit for Other Dependents (IRS)
Where the credit starts shrinking
The Child Tax Credit begins to phase out once a taxpayer's modified adjusted gross income exceeds the threshold for their filing status. For married couples filing jointly, the threshold is $400,000. For all other filing statuses - including single, head of household, and married filing separately - the threshold is $200,000. Once income passes the applicable threshold, the credit is reduced. Modified AGI for this purpose equals regular AGI plus any excluded income from Puerto Rico and certain foreign income exclusions. The phaseout reduces the CTC dollar for dollar until the credit is eliminated. A family with income just above the threshold receives a smaller credit; a family with income far above it may receive nothing. The refundable portion - the Additional Child Tax Credit of up to $1,400 per child - is also subject to this income-based reduction. Taxpayers must compute their modified AGI using the worksheet in Publication 972 to determine whether and by how much their credit is reduced. The phaseout applies to each qualifying child claimed, so a family with multiple children sees the reduction multiplied across all children.
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 (2020), Child Tax Credit and Credit for Other Dependents (IRS)
Two years, or ten
If a taxpayer claims the Child Tax Credit, the Credit for Other Dependents, or the Additional Child Tax Credit without being eligible, and the IRS determines the error resulted from reckless or intentional disregard of the rules, the taxpayer is barred from claiming any of these credits for two years. If the error is determined to be due to fraud, the ban lasts ten years. In addition to the ban, the taxpayer may owe penalties. Once disallowed, the taxpayer generally must file Form 8862 to reclaim the credit in a later year, unless an exception applies. The two-year and ten-year periods are measured from the year of the improper claim. This enforcement mechanism prevents repeated misuse of the credits and ensures that taxpayers who ignore the eligibility rules face meaningful consequences before they can access these benefits again.
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 (2020), Child Tax Credit and Credit for Other Dependents (IRS)
Why the refund is held
The IRS cannot issue refunds before mid-February 2021 for returns that claim the earned income credit or the Additional Child Tax Credit. This holding period applies to the entire refund, not just the portion attributable to these credits. The rule exists to give the IRS additional time to verify claims and detect errors before releasing funds. Even if a taxpayer files early in January and is otherwise due a refund, the entire amount must wait until the IRS processes the return through this additional review period. Taxpayers should not expect any portion of their refund to arrive before mid-February if the return includes either credit. The delay affects both the EIC and ACTC equally, and it applies regardless of whether the taxpayer qualifies for one or both credits. This timing rule is separate from the general processing time for returns and represents an additional waiting period imposed by statute to protect against improper claims.
The IRS cannot issue refunds before mid-February 2021 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 (2020), 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 (2020), 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.