The Child Tax Credit amount for 2025

The Child Tax Credit is worth up to $2,000 per child under age 17 for the 2025 tax year. This is the same amount it has been since 2018. The credit reduces the federal income tax you owe dollar-for-dollar — if you owe $3,000 in tax and you have one may have access to child, the credit brings that down to $1,000.

The $2,000 figure applies to most households, but the amount you actually receive depends on your income. If your income is above a certain threshold, the credit begins to phase out — meaning it shrinks by $50 for every $1,000 (or fraction thereof) of income above that threshold. For 2025, the phase-out begins at $400,000 for married couples filing jointly and $200,000 for single filers.

Part of the credit may be refundable, meaning you can receive money back even if you owe no tax. The refundable portion is called the Additional Child Tax Credit, and for 2025 it is limited to $1,700 per child. This limit is adjusted each year for inflation.

Key Takeaways

  • The Child Tax Credit is $2,000 per may have access to child under 17 for the 2025 tax year, and it reduces your federal income tax dollar-for-dollar.
  • The credit phases out if your income exceeds $400,000 (married filing jointly) or $200,000 (single), shrinking by $50 for every $1,000 over the limit.
  • Up to $1,700 of the credit may be refundable in 2025, meaning you can receive that amount even if you owe no tax.
  • You must claim the child as a dependent on your tax return and provide their Social Security number to receive the credit.
  • The credit is claimed on Form 1040 or Form 1040-SR when you file your federal tax return.

Who can claim the Child Tax Credit

To claim the Child Tax Credit, the child must be your dependent, under age 17 at the end of the tax year, and a U.S. citizen, national, or resident alien. The child must have a valid Social Security number. You must also have a valid Social Security number or Individual Taxpayer Identification Number (ITIN).

The child does not have to live with you the entire year, but you must claim them as a dependent on your return. If parents are divorced or separated, the parent who claims the child as a dependent on their tax return is the one who can claim the credit. If neither parent claims the child, another relative or guardian who does claim the child as a dependent may be able to claim the credit instead.

Your income must fall within the phase-out range to receive the full credit. If your income is above the threshold, you will receive a reduced amount. If your income is so high that the credit phases out completely, you receive nothing.

How income affects the credit amount

The Child Tax Credit is not reduced at all if your modified adjusted gross income (MAGI) is below the phase-out threshold. For 2025, that threshold is $400,000 for married couples filing jointly, $200,000 for single filers, and $200,000 for heads of household.

Once your income exceeds the threshold, the credit shrinks. For every $1,000 of income above the threshold (or any fraction of $1,000), the credit decreases by $50. This means a single filer earning $201,000 loses $50 of the credit. A single filer earning $202,000 loses another $50, for a total reduction of $100.

The phase-out thresholds are adjusted each year for inflation, so they may change from year to year. The IRS publishes the current thresholds in its tax tables and instructions.

The refundable portion and how it works

The Additional Child Tax Credit is the refundable part of the credit. For 2025, you can receive up to $1,700 per child as a refund, even if you owe no federal income tax. This means if you have no tax liability but you have three may have access to children, you could receive up to $5,100 as a refund.

The refundable amount is limited to 15 percent of your earned income above $2,500. If you have very little earned income, the refundable portion may be smaller than $1,700 per child. Earned income includes wages, salaries, and self-employment income, but not investment income or benefits.

You claim the refundable portion on Schedule 8812 (Form 1040), which you attach to your federal tax return. The IRS uses this form to calculate how much of your credit is refundable based on your income and the number of may have access to children.

How to claim the credit on your tax return

You claim the Child Tax Credit on Form 1040 or Form 1040-SR (for taxpayers age 65 and older). On the form, you list each may have access to child's name, date of birth, and Social Security number. You then enter the total credit amount on the line for the Child Tax Credit.

If any part of your credit is refundable, you must also complete Schedule 8812 and attach it to your return. The schedule walks you through calculating your earned income and determining how much of the credit you can receive as a refund. The IRS uses this information to send you a refund check if you are may have access to to one.

If you file electronically, the tax software you use will guide you through entering the child information and calculating the credit. If you file by paper, you must fill out the form by hand and mail it to the IRS address shown in the instructions.

What changed from 2024 to 2025

The maximum credit amount remains $2,000 per child for 2025, unchanged from 2024. However, the refundable portion increased to $1,700 for 2025, up from $1,600 in 2024. This increase is due to inflation adjustment.

The phase-out thresholds also adjusted for inflation. For 2024, they were $400,000 (married filing jointly) and $200,000 (single). For 2025, they remain at those same levels, but the exact calculation of the phase-out may differ slightly depending on how the IRS rounds the inflation adjustment.

The rules for who qualifies and how to claim the credit have not changed. The credit is still claimed on Form 1040 and Schedule 8812, and the same income and age requirements still explore.

Frequently Asked Questions

Can I claim the Child Tax Credit if my child has no Social Security number?

No. Your child must have a valid Social Security number to claim the credit. If your child does not have one, you can request one from the Social Security Administration. Until the number is issued, you cannot claim the credit on your tax return.

What if I have a child who turns 17 during 2025?

You can claim the Child Tax Credit only if the child is under 17 at the end of the tax year (December 31, 2025). If your child turns 17 on December 31, 2025, you cannot claim the credit for that year. If they turn 17 on any earlier date, you also cannot claim it.

Do I lose the entire credit if my income is above the phase-out threshold?

No. The credit phases out gradually. For every $1,000 of income above the threshold, you lose $50 of the credit. You only lose the entire credit if your income is so high that the $50 reductions add up to $2,000 (or the full amount of your credit). For a single filer, this happens around $240,000 of income.

Can I claim the credit if the child's other parent claims them as a dependent?

No. Only one person can claim a child as a dependent on a tax return. Whichever parent claims the child as a dependent is the one who can claim the Child Tax Credit. If you and the other parent cannot agree, the IRS has tiebreaker rules based on who has custody.

Will I receive the refundable portion as a check or as a reduction in taxes owed?

If the refundable portion is larger than the tax you owe, the IRS will send you the difference as a refund check or direct deposit to your bank account. If the refundable portion is smaller than your tax liability, it reduces the amount you owe. The IRS processes refunds after it receives and processes your return, which typically takes several weeks.