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Credit For Children

An individual may claim a child tax credit for each dependent child for whom a federal child tax credit was allowed under section 24 of the Code.  The amount of credit allowed for the taxable year is equal to the amount listed in the table below based on the individual's adjusted gross income, as calculated under the Code, Form D-400, Line 6.

Filing Status Federal Adjusted Gross Income Credit Amount per Qualifying Child
Married Filing Jointly or Qualifying Widow(er)/Surviving Spouse Up to $40,000
Over $40,000 and up to $100,000
Over $100,000
$125
$100
$0
Head of Household Up to $32,000
Over $32,000 and up to $80,000
Over $80,000
$125
$100
$0
Single or Married Filing Separately Up to $20,000
Over $20,000 and up to $50,000
Over $50,000
$125
$100
$0

A part-year resident or nonresident may claim a prorated credit based on the percentage of income that is subject to North Carolina tax.

The instructions and the Credit for Children Worksheet are located on Page 17 in the North Carolina Individual Income Tax Instructions (Form D-401). Please refer to the chart above to determine the amount of allowable credit. You must enter the number of dependent children for who you were allowed a federal tax credit on Form D-400TC, Line 14a. and the amount of the credit on Form D-400TC, Line 14b.