North Carolina Child Deduction
Unless otherwise noted, the following information applies to individuals for tax year 2025. 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 |