2020-2021 federal income tax brackets and rates
View IRS income tax brackets for single, married and head of household filings.

What is the child tax credit? Bankrate explains.
The child tax credit is a tax credit intended to make caring for children or qualifying dependents more affordable for working families. There are requirements stating which children qualify for the credit, and ceilings on the total credit amount available. You must have at least $3,000 in earned income to qualify for the child tax credit.
As of the 2017 tax year, the maximum value of the child tax credit was $1,000 per child. The exact amount of the credit varies based on your filing status and adjusted gross income. The credit decreases by $50 for each $1,000 of income that exceeds the following income thresholds:
To claim the credit, the following requirements must be met:
Unlike other tax credits, the child tax credit is not refundable. This means that if the credit exceeds the amount of your tax obligation, the extra will not be returned as a tax refund. A secondary credit known as the additional child tax credit lets taxpayers reclaim some of the non-refundable portion of the tax credit. Families who have three or more qualifying children or dependants may claim the additional tax credit.
Atticus, a widower, files as head of household and has two qualifying children. His modified adjust gross income is $76,000. Since his income exceeds the threshold by $1,000, his child tax credit is reduced by $100 to a total of $1,900. This amount is subtracted from his total tax liability. If Atticus’s modified adjusted gross income was $116,000 or more, he would be disqualified from receiving any child tax credit.