Child tax credit in North Carolina
Varies
Does North Carolina Have a Child Tax Credit?
Short answer: No: North Carolina doesn't offer a state child tax credit. No child credit, but North Carolina has a child deduction (not a credit) of up to $3,000 per qualifying child under 17. It phases down in $500 steps as AGI rises and reaches $0 above $140,000 for joint filers (lower thresholds for other filers).
No child credit, but North Carolina has a child deduction (not a credit) of up to $3,000 per qualifying child under 17. It phases down in $500 steps as AGI rises and reaches $0 above $140,000 for joint filers (lower thresholds for other filers). 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 North Carolina
Varies
Individuals / Personal Taxes
No: North Carolina doesn't offer a state child tax credit. No child credit, but North Carolina has a child deduction (not a credit) of up to $3,000 per qualifying child under 17. It phases down in $500 steps as AGI rises and reaches $0 above $140,000 for joint filers (lower thresholds for other filers).
Business justification
No: North Carolina doesn't offer a state child tax credit. No child credit, but North Carolina has a child deduction (not a credit) of up to $3,000 per qualifying child under 17. It phases down in $500 steps as AGI rises and reaches $0 above $140,000 for joint filers (lower thresholds for other filers). No child credit, but North Carolina has a child deduction (not a credit) of up to $3,000 per qualifying child under 17. It phases down in $500 steps as AGI rises and reaches $0 above $140,000 for joint filers (lower thresholds for other filers). 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