The Child Tax Credit is a nonrefundable tax credit for people who have a
qualifying child. The credit is limited to $1,000 per qualifying
For the Child Tax Credit, a qualifying child is a child,
descendant, foster child, stepchild, sibling, step-sibling, or a
descendant of any of these, and all of the following must be
A child is considered to have lived with you if the child was
born or died in the current tax year and lived with you the
entire time he or she was alive. Temporary absences, including
school, vacation, medical care, military service, or detention in a
juvenile facility, count as time lived with you.
For this credit, earned income only includes taxable earned
income and nontaxable combat pay. Earned income generally includes
salaries, wages, tips, net earnings from self-employment and other
employee pay that is taxable.
For more information see IRS