If you have zero income for the year, you cannot take the Child Tax Credit. Taxpayers must have at least $2,500 of earned income to claim the Child Tax Credit. For a taxpayer to receive the refundable portion of the Child Tax Credit, the parent must report at least $11,830 of earned income. If a taxpayer has at least $2,500 of earned income, but less than the $11,830 threshold, the taxpayer can claim the credit but only up to their tax liability for the year.