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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.
1 The Child Tax Credit is for people who have a qualifying child. 2  The maximum credit is $1,000 for each qualifying child. 3  You can claim this credit in addition to the Child and Dependent Care Credit.4  For more information on the Child Tax Credit, see IRS Publication 972, Child Tax Credit. The Child Tax Credit is for people who have a qualifying child. 2  The maximum credit is $1,000 for each qualifying child. 3  You can claim this credit in addition to the Child and Dependent Care Credit.