The Child Tax Credit is a nonrefundable credit. This means if your tax liability is $0, you will not receive this credit because there is no tax to reduce. However, you may receive an additional child tax credit calculated on Schedule 8812 Additional Child Tax Credit and reported on Line 28 of IRS Form 1040 U.S. Individual Income Tax Return.
For more information, go to IRS Publication 972 Child Tax Credit and Credit for Other Dependents.
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