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Child-Related Benefits in the Federal Income Tax

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Document date: December 31, 2013
Released online: January 27, 2014
The federal income tax system provides substantial benefits to families with children. In 2013, the Tax Policy Center estimates that five major child-related tax benefits – the earned income tax credit (EITC), the child tax credit, the child and dependent care tax credit, the dependent exemption, and head of household filing status – will reduce taxes and provide credits totaling $171 billion (roughly $3,400 per family) for families with children. Nearly all families benefit, but low- and middle-income families tend to benefit most. This paper highlights who benefits from each major provision and how much benefit is received.


Topics/Tags: | Children and Youth | Economy/Taxes | Families and Parenting | Poverty, Assets and Safety Net


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