North Carolina Child Deduction Unless otherwise noted, the following information applies to individuals for tax year 2022. 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
North Carolina Child Deduction Unless otherwise noted, the following information applies to individuals for tax year 2022. 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
