On married filing separate should child tax credit be 1,000 or 2,000. regs say only entitled to half allowable credit. software giving 2,000 credit.

[TAXOH · Accepted solution]

MFS can get the full credit according to everything I've read about it.

[TaxGuyBill]

Where do the Regs say that only half should be allowed?

As far as I know, nothing has changed in that regard.  Filing Separately still allows the full Child Tax Credit (assuming all other requirements are met).

[Just-Lisa-Now-]

I thought I read somewhere that MFS only got half the CTC also..I don't have any MFS clients with kids, so I didn't really pay much attention to be honest.

[garman22]

I'd be shocked if that was the case.

[Just-Lisa-Now-]

There must be an incorrect article out there somewhere that says it...I know I read it somewhere.

[Just-Lisa-Now-]

or maybe it was an old article for 2017 that had incorrect year in it..

[itonewbie]

CTC is the same for both MFJ and MFS before and after TCJA, only that the phase-out threshold for MFS is always half of that for MFJ.