The Child Tax Credit is a non-refundable federal tax credit administered by the IRS for taxpayers with a qualifying child, with a refundable portion (the Additional Child Tax Credit) available to certain filers. Eligibility, credit amount, and refundability depend on income, filing status, and qualifying-child criteria.
Administering agency: Internal Revenue Service
The Child Tax Credit (CTC) is a non-refundable credit that allows people with a qualifying child to reduce their tax liability.
Visit the official the United States program page