Single (Head of Household) with Children

Notice: Historical Content
This is an archival or historical document and may not reflect current law, policies or procedures.

In most cases, payments will range from $300 to $600 for individuals and $600 to $1200 for joint filers. Taxpayers may receive $300 for each qualifying child. Payments could be less, depending on tax liability and Adjusted Gross Income. Phaseout reduction begins at $75,000 for single filers and $150,000 for joint filers.

Examples of how the Economic Stimulus Act of 2008 may effect taxpayers who are single, file as head of household and have children who qualify for the child tax credit payment:

Head of household with children:

  1. Single parent with two children, wages of $4,000, no federal income tax liability before child tax credit.
    Individual rebate is $300
    Qualifying child credit is $600
    TOTAL is $900

     
  2. Single parent with two children, no wages, veterans’ payments of $2,000, social security benefits of $2,000, no federal income tax liability before child tax credit.
    Individual rebate is $300
    Qualifying child credit is $600
    TOTAL is $900

     
  3. Single parent with two children, no wages, no social security benefits, veterans’ payments of $4,000, no federal income tax liability before child tax credit.
    Individual rebate is $300
    Qualifying child credit is $600
    TOTAL is $900

     
  4. Single parent with two children, no wages, no social security benefits, no veterans’ payments, AGI is $20,000, federal income tax liability before child tax credit is $195.
    Individual rebate is $300
    Qualifying child credit is $600
    TOTAL is $900

     
  5. Single parent with two children, AGI is $22,000, federal income tax liability before child tax credit is $395.
    Individual rebate is $395
    Qualifying child credit is $600
    TOTAL is $995

     
  6. Single parent with two children, AGI is $60,000, federal income tax liability before child tax credit exceeds $600.
    Individual rebate is $600
    Qualifying child credit is $600
    TOTAL is $1,200

     
  7. Single parent with two children, AGI is $90,000, federal income tax liability before child tax credit exceeds $600.
    Individual rebate is $600
    Qualifying child credit is $600
    Phaseout reduction is ($750)
    TOTAL is $450

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