CTC vs. EITC: side by side
| Child Tax Credit (CTC) | Earned Income Tax Credit (EITC) | |
|---|---|---|
| Maximum | $2,200 per qualifying child | $664 to $8,231 for tax year 2026 based on number of children ($649 to $8,046 for tax year 2025) |
| Child age limit | Under 17 | Under 19 (24 if full-time student) |
| Needs children? | Yes | No |
| Refundable? | Partially, via the ACTC | Fully |
Check to see if you qualify for the CTC or EITC with the IRS’s Interactive Tax Assistance.
Claiming both on the same return
The CTC is calculated through Schedule 8812, the EITC through Schedule EIC, and qualifying for one credit doesn’t reduce the other. A parent with two children and modest income could claim up to $4,400 through the CTC and qualify for the EITC on the same Form 1040.
How qualifying child rules differ
This is where the two credits can get confusing. The CTC stops at age 17: a child who turns 17 during the year no longer qualifies for it, although they may qualify for the $500 Credit for Other Dependents (OCD) instead. The EITC is more forgiving. A qualifying child can be up to 19, or up to 24 if they’re a full-time student, so the same teenager can drop off the CTC while still counting for the EITC.
Determining which credit is worth more for your situation
The CTC doesn’t shrink at low income levels, which benefits families with children and moderate income. Taxpayers with no children and moderate income only qualify for the EITC, but it’s still worth claiming. Filers with children and low income often qualify for a meaningful amount from both credits.
