5 of 15. The maximum Child Tax Credit is $2,000 per qualifying child. What two situations may limit taxpe Modified AGI above the phaseout thresholds and three or more children. Tax liability and modified AGI above the phaseout thresholds. Earned income above the phaseout thresholds and taxpayer filing status. Tax liability and earned income above the phaseout thresholds. Mark for follow up Question 6 of 15. axpayers become eligible for the Additional Child Tax Credit when they: Have modified AGI that exceeds the threshold for EITC. Have remaining tax liability after deducting other tax credits. Did not receive their maximum Child Tax Credit due to tax liability limits. Did not receive the maximum Child Tax Credit because their modified AGI exceeds the phaseout thres Mark for follow up