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Income Tax Planning
Chapter 9: Tax Credits/CHILD TAX CREDIT (1 OF 2)
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 9: Tax Credits

CHILD TAX CREDIT (1 OF 2)

01.Core Concepts

• $2,200 credit per qualifying child (2026) • Refundable up to $1,700 (2026) • Qualifications: • Married taxpayers must file jointly. • Eligible children are:  Under age 17,  U.S. citizen, U.S. national, or resident, and  Claimed as dependent on taxpayer’s tax return.  Have a tax ID number issued before the due date of the return.