what is the difference between child tax credit and additional child tax credit 
the child tax credit is a non refundable tax credit that may reduce the tax liability of certain taxpayers down to 0 the additional child tax credit is a refundable credit that returns a portion of the unused credit amount up to a set limit indexed to inflation who qualifies for the additional child tax credit married couples with income over 2 500 and up to 400 000 when filing jointly may be eligible to receive the additional child tax credit single taxpayers or heads of household with income less than 200 000 are eligible as well taxpayers with incomes over that limit may be able to claim a partial credit 