You are eligible for the Child Tax Credit if you have a qualifying child/children and you have earned income, according to the IRS requirements, which are: Your child is aged 16 years or younger, as of December 31 of the tax year. Your child is a U.S. citizen, U.S. National or U.S. Resident Alien and has a social security number. There is an exception for an adopted child. You have $2,500 of earned income as an employee or from self-employment. This is down from $3,000 prior to the new Tax Cuts and Jobs Act (TCJA). The amount of the credit is tied to the amount of your earned income. The credit is limited if your modified adjusted gross income is above a certain amount. The amount at which this phase-out begins varies, depending on your filing status. For individual filers, the phase-out begins at $200,000 ($400,000 for joint filers).