rbynaker
Level 14
02-23-2022
06:55 PM
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Thanks! That doesn't say anything about the CTC being half for MFS.
It reads as follows:
9. The following credits and deductions are
reduced at income levels half of those for
a joint return:
a. The child tax credit and the credit for
other dependents
See the instructions for 8812, in particular the Line 5 Wks on page 4:
https://www.irs.gov/pub/irs-pdf/i1040s8.pdf
Line 8 of the worksheet shows the income levels at which the CTC begins to be reduced. For MFJ that's $150K, for MFS that's $75K. The CTC is reduced at income levels half of those for a joint return. The base credit amount of $3,000 / $3,600 is the same, regardless of filing status.
Rick