What it is: A tax credit of up to $2,000 per qualifying child under age 17.
Why it matters: For lower-income families, up to $1,400 per child is refundable, meaning you get money back even if you owe nothing.
How to claim it: The child must have a Social Security number and live with you for more than half the year.
10. State and Local Taxes (SALT) Deduction
