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Pub. 17, Chapter 35 - Child Tax Credit

Important Changes

This is archived information that pertains only to the 1999 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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Pending legislation.
Legislation affecting this credit was pending at the time of printing. For guidance, visit the IRS's web site at www.irs.gov or see your tax forms instructions. Publication 553, Highlights of 1999 Tax Changes, will also contain information about this and other tax law changes.

Child tax credit increased.
The maximum child tax credit for each qualifying child has increased from $400 to $500.

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