What is the amount Heather may be eligible to claim for the Child Tax Credit for her two children?

To determine the correct amount Heather may be eligible to claim for the Child Tax Credit, it's important to understand the eligibility criteria and the credit amounts associated with dependent children.

For the tax year 2023, the Child Tax Credit provides a maximum of $2,000 for each qualifying child under the age of 17. Since Heather has two qualifying children, the maximum potential credit she could claim would be $2,000 multiplied by 2, which equals $4,000.

This credit is designed to help families by reducing their tax liability and can be partially refundable, depending on the family's income and tax situation. Therefore, given that she has two children, the eligibility calculation brings us to the conclusion that Heather can claim $4,000 for the Child Tax Credit.

Options reflecting amounts lower than $4,000 do not account for both of Heather's children, and the option above that amount does not align with the maximum allowable credit structure for this tax credit.