North Carolina Child Deduction

Unless otherwise noted, the following information applies to individuals for tax year 2023. For information about another tax year, please review the Department’s Instructions and Bulletins for that year.

North Carolina Child Deduction

 G.S. §105-153.5(a1) allows a taxpayer a deduction for each qualifying child for whom the taxpayer is allowed a federal child tax credit under section 24 of the Internal Revenue Code.  The deduction amount is equal to the amount listed in the table below based on the taxpayer's adjusted gross income ("AGI"), as calculated under the Code:

Child Deduction Table 

Filing Status

AGI

Deduction Amount

Married, filing jointly/Qualifying Widow(er)/Surviving Spouse

Up to $40,000

$3,000

Over $40,000

Up to $60,000

$2,500

Over $60,000

Up to $80,000

$2,000

Over $80,000

Up to $100,000

$1,500

Over $100,000

Up to $120,000

$1,000

Over $120,000

Up to $140,000

$500

 

Over $140,000

$0

Head of Household

Up to $30,000

$3,000

Over $30,000

Up to $45,000

$2,500

Over $45,000

Up to $60,000

$2,000

Over $60,000

Up to $75,000

$1,500

Over $75,000

Up to $90,000

$1,000

Over $90,000

Up to $105,000

$500

 

Over $105,000

$0

Single/Married, filing separately

Up to $20,000

$3,000

Over $20,000

Up to $30,000

$2,500

Over $30,000

Up to $40,000

$2,000

Over $40,000

Up to $50,000

$1,500

Over $50,000

Up to $60,000

$1,000

Over $60,000

Up to $70,000

$500

 

Over $70,000

$0