The child tax credit is a credit that can reduce your tax. You may be able to take a credit on your tax return of up to $500 for each of your qualifying children.

The child tax credit is not the same as the credit for child and dependent care expenses. For information on the credit for child and dependent care expenses, see chapter 33.

This chapter gives you information about the child tax credit. It explains:

• Who is a qualifying child?
• How much is the credit?
• How do I claim the credit?
• Why should I check my tax withholding?

If you have no tax. Credits, such as the child tax credit, the adoption credit, or the credit for child and dependent care expenses, are used to reduce tax. If the tax on line 40 (Form 1040) or line 26 (Form 1040A) is zero, do not figure the child tax credit because there is no tax to reduce. However, if you have three or more qualifying children, you may qualify for the additional child tax credit on line 62 (Form 1040) or line 39 (Form 1040A).

Form (and Instructions)
• 8812 - Additional Child Tax Credit
• W-4 - Employee’s Withholding Allowance Certificate

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