Child tax credit in Georgia
Varies
Does Georgia Have a Child Tax Credit?
Short answer: Yes: New for 2026: $250 per qualifying child under 6. No income limit. Nonrefundable, and unused credit cannot be carried forward. Prorated for part-year residents and nonresidents.
Child care: 50% of the federal child and dependent care credit (up from 30%, starting tax year 2025). Nonrefundable; no carryforward. Both changes come from HB 136 (2025). Dependent exemption is $4,000 per dependent. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in Georgia
Varies
Individuals / Personal Taxes
Yes: New for 2026: $250 per qualifying child under 6. No income limit. Nonrefundable, and unused credit cannot be carried forward. Prorated for part-year residents and nonresidents.
Business justification
Yes: New for 2026: $250 per qualifying child under 6. No income limit. Nonrefundable, and unused credit cannot be carried forward. Prorated for part-year residents and nonresidents. Child care: 50% of the federal child and dependent care credit (up from 30%, starting tax year 2025). Nonrefundable; no carryforward. Both changes come from HB 136 (2025). Dependent exemption is $4,000 per dependent. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions