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Investments glossary

Additional Child Tax Credit


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— Fred Trump

The Additional Child Tax Credit was the refundable portion of the Child Tax Credit. It could be claimed by families who owe the IRS less than their qualified Child Tax Credit amount. Since the Child Tax Credit was non-refundable, the Additional Child Tax Credit refunded the unused portion of the Child Tax Credit to the taxpayer. This provision was eliminated from 2018 to 2025 by the 2017 tax bill. However, the new form of the Child Tax Credit includes some provision for refundable credits.


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