Child Tax Credit Income Limit 2016 Election Popular Votes. For more information, see the instructions for form 8812. The child tax credit is a nonrefundable tax credit for each qualifying child you claim on your return, worth up to $1,000 per qualifying child.
This is different from a tax deduction which reduces your taxable income before taxes in this case the child tax credit's limited refund would kick in.
It is paid as a lump sum, not in monthly increments. A tax credit is an amount of money that people are permitted to subtract, dollar for dollar, from the income taxes that they owe. Richard makes more than the minimum requirement, so he would be eligible for the full. The parent can still claim the child as a dependent regardless of whether the income is taxed.
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