Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Child Tax Credit Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. Can taxpayers whose tax liability is zero take the child tax credit?
  2. Denise files as Head of Household. She has a modified AGI of $84,000. She has three dependent qualifying children, ages 8, 10, and 12. Is she eligible for the full $2,000 child tax credit for each child?
  3. Is the additional child tax credit refundable?
  4. Can a taxpayer be banned from claiming the child tax credit or additional child tax credit?