Distribution of Qualifying Children for Child Tax Credit

Taxpayers with children who qualify for the child tax credit may still be unable to claim the credit because of the income phase-ins and phase-outs. This table provides a breakdown of qualifying children in working families based on their eligibility for the credit in the categories: no credit (income too low), partial credit (credit phase-in), full credit, partial credit (credit phase-out), and no credit (income too high). Separate breakdowns are provided for select age groups.