Limits on the CTC and ODC

The maximum credit amount of your CTC and ODC may be reduced if either (1) or (2) applies.

The amount on line 18 of your Form 1040, 1040-SR, or 1040-NR is less than both credits. If the amount is zero, you cannot take either credit because there is no tax to reduce. But you may be able to take the ACTC if you are claiming the CTC (you cannot take the ACTC if you are only claiming the ODC). See Part II-A Additional Child Tax Credit for All Filers , later.

Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Married filing jointly –$400,000 All other filing statuses –$200,000