Child Tax Credit

The Child Tax Credit can lower the amount of income tax you owe and increase any refund you might receive. The benefit can be as high as $1,000 per child. Information is available in IRS Publication 972. The tax credit application form and the IRS Publication are available at: www.irs.gov or by calling the IRS at 1-800-829-3676 or 1-800-829-1040.

Eligibility requirements are fully explained in IRS Publication 972, or in the Form 1040 or 1040A Instructions, and include the following:

• The child must be 17 years of age or younger by the end of the tax year
• The child must be a U.S. citizen, resident, or national