• Single or married filing separately — $14,600.
• Head of household — $21,900.
• Married filing jointly or qualifying surviving spouse — $29,200.

Child Tax Credit enhancements. 

Under current law for tax year 2024, the following currently apply:

A child must be under age 17 at the end of 2024 to be a qualifying child.

The initial amount of the CTC is $2,000 for each qualifying child. The credit amount begins to phase out where adjusted gross income (AGI) income exceeds $200,000 ($400,000 in the case of a joint return).