Child Tax Credit (儿童税收抵免) - CalEITC4Me
child tax credit

什么是儿童税收抵免?

February 23, 2024

The Child Tax Credit (CTC) is a non-refundable federal tax credit that applies to taxpayers who have children and meet certain requirements. To qualify, your child must be under 17 years old, have a valid Social Security number, and be listed as a dependent on your tax return. This credit can reduce your tax amount on a dollar-for-dollar basis, effectively eliminating your tax bill.

For the year 2023 (when you file your taxes in 2024), if your modified adjusted gross income is $400,000 or below for married filing jointly, or $200,000 or below for all other taxpayers, each eligible child's CTC is worth $2,000. If you qualify, you can receive a refundable portion called the Additional Child Tax Credit, worth up to $1,600 per child. Some families may also receive monthly payments instead of waiting until tax time. HTML markup: For the year 2023 (when you file your taxes in 2024), if your modified adjusted gross income is $400,000 or below for married filing jointly, or $200,000 or below for all other taxpayers, each eligible child's CTC is worth $2,000. If you qualify, you can receive a refundable portion called the Additional Child Tax Credit, worth up to $1,600 per child. Some families may also receive monthly payments instead of waiting until tax time.

The proposed 2024 US Family and Worker Tax Relief Act (a non-partisan proposal submitted on January 16, 2024) aims to increase the maximum tax refund amount for each child in future tax years. The proposed increment is $1,800 for the 2023 tax year, $1,900 for the 2024 tax year, and $2,000 for the 2025 tax year. US (a non-partisan proposal submitted on ) plans to increase the maximum tax refund amount for each child in future tax years. The proposed increment is , , and .

什么是额外儿童税收抵免？

The Additional Child Tax Credit (ACTC) is the refundable portion of the Child Tax Credit. If you qualify for the CTC but are unable to fully utilize it because you either do not owe taxes or the amount you owe is less than the credit amount, you may still be eligible to receive a partial refund by applying for the Additional Child Tax Credit.

要申请 ACTC，您需要满足与 CTC 相同的收入和受抚养人标准，并且还需要考虑其他规则：

  • 您的收入必须至少为2,500 美元或拥有三名或更多符合资格的家属。
  • 您或您的伴侣（如果已婚，共同报税）不能通过提交表格2555 或表格2555-EZ 将外国收入从您的税款中排除。

 

Frequently Asked Question经常问的问题

我的孩子没有社会安全号码 (SSN)。 我有资格获得儿童税收抵免吗？
不幸的是，不行。 您的孩子必须拥有 SSN，才有资格获得儿童税收抵免。 但是，您可能有资格获得加州幼儿税收抵免

我的孩子有 SSN，但我有纳税人识别号 (ITIN)，我是否仍有资格获得儿童税收抵免？
是的！ 只要您的孩子有 SSN，您就有资格获得儿童税收抵免。

如果我不欠税或不报税怎么办？
即使纳税人没有赚取收入或不欠任何所得税，他们也可以从税收抵免中受益。 要申请儿童税收抵免，您必须要报税。

我可以提前获得儿童税收抵免吗？
Yes! Child tax credits can be paid in advance, and you also have the option to choose monthly payments. To do this, you may need to select prepayments on the IRS website. Yes! Child tax credits can be paid in advance, and you also have the option to choose monthly payments. To do this, you may need to select prepayments on the IRS website.

我什么时候可以收到儿童税收抵免退款？
For early filers: According to the law, the IRS cannot issue refunds for tax returns claiming additional child tax credits until mid-February. If you choose direct deposit, file online, and ensure that your tax return is error-free, the IRS says you should see your refund in your account by February 27, 2024.