Child tax credit in Ohio
Varies
Does Ohio Have a Child Tax Credit?
Short answer: No state child tax credit, but Ohio has a child care credit: Percentage of the federal credit, by AGI: 100% under $20,000; 25% for $20,000-$39,999; no credit at $40,000 or more. Nonrefundable. Gov. DeWine's proposed $1,000 refundable child credit for children under 7 was not enacted in 2025. Dependent exemption is $2,400 (AGI $40,000 or less), $2,150 ($40,001-$80,000), or $1,900 (above $80,000), and is disallowed at $500,000+ AGI starting 2026. Ohio does have an earned income credit: 30% of the federal EITC.
Gov. DeWine's proposed $1,000 refundable child credit for children under 7 was not enacted in 2025. Dependent exemption is $2,400 (AGI $40,000 or less), $2,150 ($40,001-$80,000), or $1,900 (above $80,000), and is disallowed at $500,000+ AGI starting 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 Ohio
Varies
Individuals / Personal Taxes
No state child tax credit, but Ohio has a child care credit: Percentage of the federal credit, by AGI: 100% under $20,000; 25% for $20,000-$39,999; no credit at $40,000 or more. Nonrefundable. Gov. DeWine's proposed $1,000 refundable child credit for children under 7 was not enacted in 2025. Dependent exemption is $2,400 (AGI $40,000 or less), $2,150 ($40,001-$80,000), or $1,900 (above $80,000), and is disallowed at $500,000+ AGI starting 2026. Ohio does have an earned income credit: 30% of the federal EITC.
Business justification
No state child tax credit, but Ohio has a child care credit: Percentage of the federal credit, by AGI: 100% under $20,000; 25% for $20,000-$39,999; no credit at $40,000 or more. Nonrefundable. Gov. DeWine's proposed $1,000 refundable child credit for children under 7 was not enacted in 2025. Dependent exemption is $2,400 (AGI $40,000 or less), $2,150 ($40,001-$80,000), or $1,900 (above $80,000), and is disallowed at $500,000+ AGI starting 2026. Ohio does have an earned income credit: 30% of the federal EITC. Gov. DeWine's proposed $1,000 refundable child credit for children under 7 was not enacted in 2025. Dependent exemption is $2,400 (AGI $40,000 or less), $2,150 ($40,001-$80,000), or $1,900 (above $80,000), and is disallowed at $500,000+ AGI starting 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