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Publication 972 2001 Tax Year

Important Changes

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Child tax credit increased. The maximum child tax credit for each qualifying child is increased to $600 for 2001.

Additional child tax credit expanded. The qualifications for claiming the additional child tax credit have been expanded to include qualifying individuals with fewer than three children. The additional child tax credit may give you a refund even if you do not owe any tax. See Additional Child Tax Credit, earlier, for more information.

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