Below is information for tax year 2008. The potential maximum tax credit includes both federal and state credits and depends on income, marital status and number of children in the household.
Single (ages 25-65)
With no children
Maximum income to eligible: $12,880
Maximum tax credit: $591
With one child
Maximum income to eligible: $33,995
Maximum tax credit: $3,937
With 2 or more children
Maximum income to eligible: $38,646
Maximum tax credit: $6,367
Married/filing jointly (ages 25-65)
With no children
Maximum income to eligible: $15,880
Maximum tax credit: $591
With one child
Maximum income to eligible: $36,995
Maximum tax credit: $3,937
With 2 or more children
Maximum income to eligible: $41,646
Maximum tax credit: $6,512
*Note: children can be son, daughter, grandchild, adopted child, step child or foster child as long as the child is under 19