The expanded Child Tax Credit, signed into law in 2017, remains for the 2019 tax year. The credit was part of President Trump's Tax Cuts and Jobs Act.
The credit amount (per child) for 2019 is $2,000 (up from $1,000). It is refundable up to $1,400. It previously was not refundable.
Children must have a Social Security Number to qualify.
The earned income threshold to qualify for the CTC is $2,500.
The CTC phases out at an income level of $200,000 for single filers and $400,000 for joint filers. In 2017 the phase-out level was $75,000 for single filers and $110,000 for joint filers.
There is now a $500 (non-refundable) credit available for each non-child dependent.