Clark Howard: Head of Household with Children on clarkhoward.com

Family Size	Wages	Rebate	Total Expected Rebate
Single parent with 2 children	AGI up to $4,000*	Ind. rebate = $300, Qual. child rebate = $600	$900
Single parent with 2 children	No wages, veterans' payments = $2,000, Social Security benefits = $2,000*	Ind. rebate = $300, Qual. child rebate = $600	$900
Single parent with 2 children	No wages, veterans' payments = $4,000, No Social Security benefits *	Ind. rebate = $300, Qual. child rebate = $600	$900
Single parent with 2 children	AGI up to $20,000, federal income tax liability before child tax credit = $195	Ind. rebate = $300, Qual. child rebate = $600	$900
Single parent with 2 children	AGI up to $22,000, federal income tax liability before child tax credit = $395	Ind. rebate = $395, Qual. child rebate = $600	$995
Single parent with 2 children	AGI up to $60,000, federal income tax liability before child tax credit exceeds $600	Ind. rebate = $600, Qual. child rebate = $600	$1,200
Single parent with 2 children	AGI up to $90,000, federal income tax liability before child tax credit exceeds $600	Ind. rebate = $600, Qual. child rebate = $600, Phaseout reduction: ($750)	$450

* = Assumes no federal income tax liability before child tax credit

Source: IRS.gov