You may receive less than the full amount of the Child Tax Credit because this credit is limited to your available tax liability. In certain cases, you may be entitled to an additional credit in excess of your tax liability. The additional child tax credit is available to taxpayers with an income greater than $3,000 and is a refundable credit.

Active duty military members must include combat pay in their earned income calculation for the additional child tax credit. This addition may result in a greater amount of tax refund for the taxpayer. Combat pay continues to be excluded from taxable income under Internal Revenue Code section 112.