Amount of Credit

The maximum credit you can claim is $600 for each qualifying child.

Limits on the Credit

You must reduce your child tax credit if either (1) or (2) applies.

1. The amount on line 42 (Form 1040) or line 26 (Form 1040A) is less than the credit. If this amount is zero, you cannot take this credit because there is no tax to reduce. But you may be able to take the additional child tax credit. See Additional Child Tax Credit, later.
2. Your modified adjusted gross income (AGI) is above the amount shown below for your filing status.

• Married filing jointly - $110,000.
• Single, head of household, or qualifying widow(er) - $75,000.
• Married filing separately - $55,000.

Modified AGI. For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you.

• Any amount excluded from income because of the exclusion of income from
  Puerto Rico.
• Any amount on lines 43 and 48 of Form 2555, Foreign Earned Income.
• Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion.
• Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa.

If you do not have any of the above, modified AGI is the AGI amount on line 34 (Form 1040) or line 20 (Form 1040A).

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