Federal Child Tax Credit
Child Tax Credit is $1,000 for each qualifying child in addition to the credit for child and dependent care expenses and EITC. The credit will phase out at higher income levels and limits are set for different filing status.
Eligibility
You need to have qualifying child and your Modified AGI is less than the phase out limit set for your filing status.
(Non)Refundable
Non Refundable
Publication 972