Federal Child Tax Credit Information

Programs that provide information and guidance for eligible individuals who need assistance in determining whether they qualify for the Child Tax Credit or the Additional Child Tax Credit programs. The former allows taxpayers to take a credit on their federal tax returns for each of their eligible children including sons and daughters, stepsons and daughters, adopted children, grandchildren and eligible foster children. The credit amount cannot exceed a family's tax liability, and no benefit is provided to families whose incomes are so low that they have no income tax liability. The additional child tax credit is for certain individuals who get less than the full amount of the child tax credit and may be claimed by people who owe no tax.