Soaring childcare costs are pushing parents to their breaking point, but luckily some states have adopted a version of the child tax credit to offset that pressure.
Multiple studies indicate that the federal child tax credit significantly alleviates childhood poverty across the country.
The extra income enables families to address essentials like nutrition, housing, clothing, and educational expenses, according to the U.S. Census Bureau.
Currently, fifteen states plus the District of Columbia have enacted a state-level child tax credit. The credit amounts vary and depend on your filing status, income, or your child’s age.
Read on to see if your state makes the list, and how much (if anything) you can expect when you file your state return.
State child tax credits
As of this year, 2024, eleven states plus the District of Columbia offer refundable child tax credit programs.
By making the credit refundable, households with little or no income may be eligible for the full benefit amount. If your tax liability is lowered to zero, you’ll get the remaining balance as a tax refund.
To expand eligibility, some states have even eliminated the requirement of a valid Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).
Here’s what you need to know:
California
California child tax credit
Program name: Young Child Tax Credit
In California, families with qualifying children can apply for the Young Child Tax Credit (YCTC), which provides up to $1,117 per eligible child for tax year 2024 (taxes typically filed in early 2025).
A qualifying child must be under 6 years old at the end of the tax year and qualify for the California Earned Income Tax Credit.
You may qualify for the YCTC with no earned income or less provided you meet the following requirements:
- Your total wages, salaries, tips, and other employee compensation do not exceed $33,497
- Your total net loss does not exceed $33,497
- You otherwise meet the CalEITC and YCTC requirements.
To claim the Young Child Tax Credit for 2024, Californians must fill out the 2023 FTB 3514 form, California Earned Income Tax Credit.
Colorado
Colorado child tax credit 2024
The Colorado Child Tax Credit is available to Colorado residents with incomes of $75,000 or less ($85,000 for married taxpayers filing jointly.
You also must earn at least $2,500 annually to be eligible. The tax credit is refundable, meaning you can receive the credit even if you owe no state income tax.
According to Get Ahead Colorado, parents and families can get up to 10-60% of the federal child tax credit through the state tax credit, depending on their income.
Households with the lowest income – who earned $25,000 or less – would receive 60% of the federal credit through the state CTC.
The Colorado CTC is limited to eligible children who:
- Are under the age of six by the end of the taxable year.
- Qualify for the federal child tax credit, or
- Would be eligible for the federal CTC if they had a social security number valid for employment.
The child must also live with you for more than half of the corresponding tax year and did not provide half of their own support. To apply for the credit, download Form DR 0104CN.
Maine
Maine child tax credit
Program name: Dependent Exception Tax Credit
In Maine, families with qualifying children under 17 can get up to $300 for each child under the state’s child tax credit program. As of 2023, the credit is fully refundable, meaning it has no minimum income requirements and it’s also indexed to inflation.
The state tax credit does have some income limits:
- The benefit begins to phase out for those with adjusted gross income (AGI) over $400,000 for (couples filing jointly), or $200,000 (single filers)
- The credit phases out completely for those with incomes of $440,00 (married filing jointly) or $240,000 (single filers)
Maryland
Maryland child tax credit
In Maryland, households with qualifying children or dependents can get up to $500 per child under the state’s child tax credit. There are some eligibility requirements for the credit:
- The dependent must be under the age of 6, with one exception: children under the age of 17 who have a disability can be eligible for the credit.
- To qualify for the $500 refundable tax credits, you must make an adjusted gross income of $15,000 or less annually.
Of note, previous legislation allowed those making $6,000 or less with children under 17 with a disability to claim a $500 credit per child for 2020 through the 2022 tax year.
Massachusetts
Massachusetts child tax credit
Program name: Massachusetts Child and Family Tax Credit
In Massachusetts, you may be eligible to claim a child or a dependent on your state personal income tax return. The credit is refundable and does not have a limit on the number of people you can claim.
- For the 2024 tax year, and forward, the credit is $440 for each eligible dependent.
You can qualify for the Child and Family Tax Credit if you are taking care of a:
- A child or dependent under the age of 13
- A disabled dependent or spouse with a disability, or
- A dependent age 65 or over (The dependent cannot be you or your spouse at the end of the tax year).
Additionally, the dependent or spouse with a disability must principally live with the taxpayer for more than half of the tax year. While most taxpayers are eligible for the benefit, married couples filing separate returns do not qualify.
Taxpayers can claim the dependents even if they don’t have a Social Security number or an Individual Taxpayer Identification Number (ITIN).
However, you’ll have to file a Massachusetts Alternative Taxpayer Identification Number (MATIN) for the individual you are claiming.
Minnesota
Minnesota child tax credit
As Kiplinger has reported, Minnesota currently offers the largest state child tax credit in the country, allowing eligible families to get up to $1,750 per eligible child. There’s no limit on the number of children that can be claimed for the benefit, either.
The amount of the Minnesota CTC you get will also depend on your income. The benefit amount gradually phases out if your income is over $29,500 ($35,000 for married filing jointly).
Additionally, if your child is over 17, you may not be able to claim the state CTC. However, you may be able to claim the Credit for Qualifying Older Children. This credit also phases out if your income is over $29,500 ($35,000 for married filing jointly.
The credit amount is:
- $925 for one qualifying child
- $2,100 for two qualifying children
- $2,500 for three or more qualifying children
For more information see Kiplinger's report: Minnesota Child Tax Credit: How Much Will You Get?
New Jersey
New Jersey child tax credit
In New Jersey, residents can claim up to $1,000 per child under the age of 5 on their NJ Resident Income Tax Return Form NJ-1040.
To qualify for the NJ child tax credit, you must be a NJ resident for either part or the entire corresponding tax year. You also have to meet the following requirements:
- You must have a valid SSN or ITIN
- Your child must be age 5 or younger by the end of the tax year
- You must have a taxable income of $80,000 or less
- Your filing status cannot be ‘married filing separately'
New Mexico
New Mexico child tax credit
Program name: Child Income Tax Credit
New Mexico residents can receive between $25 to $600 per qualifying child, depending on their income. The more you earn, the less credit amount you’ll receive.
The New Mexico Child Tax Credit amounts are the following:
New York
New York child tax credit
Program name: Empire State Child Tax Credit
Full-year residents of New York could receive a credit equal to 33% of the federal child tax credit, or $100 per qualifying child. Taxpayers who don’t claim the federal credit can claim $100 for each child.
To qualify for the credit, the child must meet the following requirements:
- The child must be under 17 by the end of the tax year.
- As of 2023, the Empire State child credit includes qualifying children under four years of age.
- The child must have a valid SSN or ITIN.
To claim the NYS Empire State credit, you must file form IT-213 with your New York State income tax return. If you have your tax information you can use this website to estimate the credit amount you can expect to receive.
How much you receive will depend on your filing status and federal-adjusted gross income.
Oregon
Oregon child tax credit
Program name: Oregon Kids’ Credit
Oregonian families can claim the new Oregon Kids’ Credit as of tax year 2023. The refundable credit is worth up to $1,000 per eligible child aged 0 to 5.
The amount of credit you can get depends on your earned income:
- Households making between $0 and $25,000 can claim the full credit amount before the credit begins to phase out.
- The credit is completely phased out for parents or guardians with a modified AGI of $30,000.
To claim the credit, you’ll have to file an Oregon tax return. Families that qualify for the new Oregon Kids’ Credit may also be eligible for other state credits that support families such as the Oregon Earned Income Tax Credit and the Oregon Working Family Household and Dependent Care Credit.
Vermont
Vermont child tax credit
If you’re a resident of Vermont and have a child age five or younger at the end of the tax year, you may qualify for a refundable child tax credit worth up to $1,000 per child.
The credit phases out as your income increases:
- The credit is reduced by $20 for every additional $1,000 in income, after the taxpayer AGI exceeds $125,000.
- The phase-out begins at the same adjusted gross income level for both single and joint filers
- The credit phases out completely if your AGI is at $175,000.
Vermont’s CTC is also available to all qualifying state residents regardless of whether they, their spouse, or dependent children have a Social Security number or an ITIN.
Additionally, grandparents, foster parents, or guardians may be able to claim the credit. You can check if you qualify by using the IRS Interactive Tax Assistance tool.
Washington, DC
District of Columbia child tax credit
Program name: Keep Child Care Affordable Tax Credit
Though not a state, the District of Columbia also offers its version of the child tax credit that will take effect in 2025. DC’s Keep Child Care Affordable Tax Credit, formerly the Early Learning Credit, is a refundable tax credit for each qualifying child.
- The amount of credit will be $420 for each qualifying child.
- Children must not have reached 6 years of age by December 31 of the tax year.
- You can claim the credit for up to three qualifying children.
According to the new legislation, the credit amount will be adjusted annually for inflation. You must also be a full-year resident of the District for the calendar year being claimed. The credit amount will also be based on your household income and filing status.
The credit amount will be reduced by $20 for each $1,000 over the following income threshold limits:
States that offer non-refundable CTC
Just four states offer a non-refundable child tax credit. These types of credits can lower your tax bill up to zero.
However, you won’t receive the credit back as a refund, even if it exceeds your tax liability.
Arizona
Program name: Dependent Credit
Arizona families can receive a nonrefundable $100 credit for dependents under the age of 17. Taxpayers can also receive an additional $25 per dependent above 17 years old.
Some households may also get a one-time Arizona Families Tax Rebate this year. To qualify for the tax rebate, you must have filed a full-year personal income tax return for the 2021 tax year and claimed at least one dependent on that return.
The rebate amount depends on your child or dependent’s age on your 2021 tax return:
- $250 per dependent under the age of 17
- $100 per dependent aged 17 or older
- You cannot claim more than three children
Additionally, there’s a maximum $750 cap for single, head of household, and taxpayers that are married filing separately. Meanwhile, couples filing jointly can receive up to $1,500 in the tax rebate.
To see if you’re eligible for the one-time tax rebate, you can enter some personal information on this tool from the State of Arizona Department of Revenue.
Idaho
Program name: Idaho Child Tax Credit
Idaho’s nonrefundable child tax credit allows families to get up to $205 for each qualifying child under the age of 17 or a child who is permanently disabled. The Idaho child tax credit has been in effect since January 2018.
Oklahoma
Program name: Oklahoma Child Tax Credit
In Oklahoma, some households may receive up to 5% of the federal child tax credit or 20% of the federal Child and Dependent Care Credit, whichever is greater.
To qualify, taxpayers must have a federal adjusted gross income that cannot exceed $100,000 for married couples filing jointly.
Utah
Program name: Utah Child Tax Credit
Families in Utah can get up to $1,000 in nonrefundable child tax credits per child (1 to 3 years old). The state CTC has been in effect since January 2024.
To qualify for the benefit, there are some income requirements:
- Married filing separately: Must earn $27,000 or less
- Single filing status: Income of $43,000 or below
- Joint filing status: Earn $54,000 or less
The credit amount phases out by $10 for every $1 of income over the taxpayer's respective income threshold limit.
