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If you had $12,000 in income, for example, and $800 in eligible child care expenses, then, your credit would be 35 percent of $800, or $280. For taxpayers with incomes of more than $43,000, the percentage was 20 percent, with no upper income limit.
You may be eligible for the Child Tax Credit, a $1,000 credit available for each dependent child under the age of 17 as long as your income is less than $75,000 ($110,000 if married filing jointly and $55,000 if married filing separately).