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Brief

Child-Related Benefits in the Federal Income Tax

Elaine Maag
January 27, 2014
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Abstract

The federal income tax system provides substantial benefits to families with children. In 2013, the Tax Policy Center estimates that five major child-related tax benefits the earned income tax credit (EITC), the child tax credit, the child and dependent care tax credit, the dependent exemption, and head of household filing status will reduce taxes and provide credits totaling $171 billion (roughly $3,400 per family) for families with children. Nearly all families benefit, but low- and middle-income families tend to benefit most. This paper highlights who benefits from each major provision and how much benefit is received.

Research Area

Individual Taxes Child tax credit (CTC)/Child and dependent care tax credit (CDCTC) Earned income tax credit (EITC)
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Meet the Experts

  • Elaine Maag
    Principal Research Associate
Brief

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