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