Child tax credit in Kentucky
Varies
Does Kentucky Have a Child Tax Credit?
Short answer: No state child tax credit, but Kentucky has a child care credit: 20% of the federal child and dependent care credit. Nonrefundable. A related break for older or lower-income homeowners: $49,100 off assessed value for homeowners 65+ or totally disabled (2025-2026).
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 Kentucky
Varies
Individuals / Personal Taxes
No state child tax credit, but Kentucky has a child care credit: 20% of the federal child and dependent care credit. Nonrefundable. A related break for older or lower-income homeowners: $49,100 off assessed value for homeowners 65+ or totally disabled (2025-2026).
Business justification
No state child tax credit, but Kentucky has a child care credit: 20% of the federal child and dependent care credit. Nonrefundable. A related break for older or lower-income homeowners: $49,100 off assessed value for homeowners 65+ or totally disabled (2025-2026). 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