Families With Children 2021

The full amount of the Child Tax Credit is refundable.

Maximum increased credit per qualifying child:

Age 6 to age 17: $3,000 Under age 6: $3,600

Adjusted Gross Income (AGI) Phaseout

The increased credit amount ($1,000 or $1,600) phases out by $50 for each $1,000 of modified AGI above:

•  $150,000 Married Filing Jointly, Qualifying Widow(er).
•  $112,500 Head of Household.
•  $75,000 Single or Married Filing Separately.

Maximum credit if phased out of increased credit: $2,000 per qualifying child under age 18.

Adjusted Gross Income (AGI) Phaseout

The $2,000 credit is reduced by $50 for each $1,000 of modified AGI above:

•  $400,000 Married Filing Jointly.
•  $200,000 Single, Head of Household, Qualifying

Widow(er), or Married Filing Separately.

Read more: Families With Children 2021