Oklahoma Child Tax Credit

Households with federal adjusted gross income (AGI) of $100,000 or less may qualify for the Oklahoma Child Care/Child Tax Credit if the taxpayer is eligible to claim either the federal Child Tax Credit or the federal Child and Dependent Care Credit.

FAQ

How much is the Oklahoma Child Tax Credit?

The credit equals the greater of 20 percent of the federal child care credit or 5 percent of the federal child tax credit, including the additional child tax credit.¹

For a federal child tax credit of $2,200 per child, the Oklahoma credit is about $110 per child. The credit reduces Oklahoma income tax owed but cannot reduce the tax below zero, so it is not refundable.¹

How do I claim the Oklahoma Child Tax Credit?

To claim the credit, enter it on line 15 of Form 511. If your Oklahoma AGI is lower than your federal AGI, complete Schedule 511-F to prorate the credit before you enter the amount.¹

Oklahoma Tax Commission
(405) 521-3160