Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
gptkb:United_States_federal_income_tax
|
| gptkbp:eligibility |
gptkb:Child_Tax_Credit
|
| gptkbp:eligibleDependentsInclude |
children age 17 or older
elderly parents other qualifying relatives |
| gptkbp:form |
gptkb:IRS_Form_1040
gptkb:Schedule_8812 |
| https://www.w3.org/2000/01/rdf-schema#label |
Credit for Other Dependents
|
| gptkbp:introduced |
gptkb:Tax_Cuts_and_Jobs_Act
|
| gptkbp:introducedIn |
2018
|
| gptkbp:maximumAmountPerDependent |
$500
|
| gptkbp:phasesOutAtAGI |
$200,000 (single)
$400,000 (married filing jointly) |
| gptkbp:purpose |
to provide tax relief for taxpayers supporting dependents not eligible for the Child Tax Credit
|
| gptkbp:refundable |
no
|
| gptkbp:bfsParent |
gptkb:IRS_Form_8862
|
| gptkbp:bfsLayer |
5
|