Material Listing

This page provides quick facts about the CTC including qualifications, credit levels, limitations, and links to application forms.

This is an easy to read chart comparing the basic eligibility requirements for these two tax credit programs, including age of child, sources and levels of income, immigration status and impact on public benefits.

Based on IRS rules, eligibility for the EITC and CTC is prioritized for parents who live with their children more than half of the year, even if other families who live with the child can also claim the credit. This fact sheet provides information about IRS rules around custody status and eligibility for the EITC and CTC.

This section explains how the tax system affects couples and families with children. It covers the EITC, CTC, subsidies for childcare, and marriage incentives and penalties. It is a chapter from a comprehensive briefing book, which includes explanations about key federal tax policies, state and local tax policy efforts, legislative considerations, and recommendations for improvements. The complete briefing book is designed to be read by topic or chapter, not straight through from beginning to end, and includes links to supporting data and publications.

This manual describes a number of child-related provisions in the individual income tax code, and describes the specific benefits for each targeted group.