The Child Tax Credit for 2025 gives you a tax reduction of up to $2,000 per child under age 17, but the amount depends on your income and filing status

The Child Tax Credit reduces the federal income tax you owe, dollar for dollar. You do not receive it as a refund unless you meet the rules for the Additional Child Tax Credit (also called the refundable portion). For 2025, the credit is $2,000 per may have access to child, the same as 2024. However, Congress has not yet passed legislation extending the credit beyond 2025, so the amount is scheduled to drop to $1,600 in 2026 unless new law changes that.

The credit begins to phase out — meaning it gets smaller — when your income exceeds certain thresholds. For 2025, those thresholds are $400,000 for married couples filing jointly and $200,000 for single filers and heads of household. For every $1,000 (or fraction thereof) over the threshold, the credit reduces by $50.

Key Takeaways

  • The Child Tax Credit is $2,000 per child under age 17 for 2025, and you claim it on your tax return by listing each child's Social Security number.
  • Your income determines whether you get the full $2,000 or a reduced amount; the credit phases out at $400,000 for married filing jointly and $200,000 for single filers.
  • The Additional Child Tax Credit (the refundable portion) can return up to $1,700 to you as a refund if you owe less tax than the credit amount, but you must have earned income to claim it.
  • You must have a valid Social Security number for each child and be the child's parent, stepparent, or may be able to access relative to claim the credit.
  • The credit is scheduled to drop to $1,600 per child in 2026 unless Congress passes new legislation before the end of 2025.

Who can claim the Child Tax Credit

You can claim the Child Tax Credit for a child who meets all of these conditions: the child is your son, daughter, stepchild, foster child, sibling, or descendant of a sibling (such as a niece or nephew); the child was under age 17 at the end of 2025; the child lived with you for more than half the year (with some exceptions for temporary absences); you provided more than half the child's financial support during the year; and the child is a U.S. citizen, national, or resident alien with a valid Social Security number.

You must also be a U.S. citizen, national, or resident alien yourself, and you cannot be claimed as a dependent on someone else's return. If you are married, you generally must file a joint return to claim the credit, though there are limited exceptions.

How to claim the credit on your tax return

You claim the Child Tax Credit by completing Schedule 8812 (if you are also claiming the Additional Child Tax Credit) or by entering the information directly on your Form 1040 or Form 1040-SR, depending on which form you file. The exact location on the form changes slightly each year, so check the instructions that come with your form or the IRS website for the current year's location.

For each child, you will need to enter their full name, date of birth, and Social Security number exactly as it appears on their Social Security card. If the child's name or number does not match the IRS records, the credit will be denied and your return may be delayed. Double-check this information before you file.

If you use tax software, the program will walk you through questions about each child and calculate the credit automatically. If you file by hand or with a tax professional, make sure you have gathered the children's Social Security numbers and birth dates before you start.

The Additional Child Tax Credit and refundable portion

The Additional Child Tax Credit is the part of the $2,000 credit that can be refunded to you as money back, rather than just reducing what you owe. For 2025, up to $1,700 of the credit is refundable. This means if you owe $500 in federal income tax but your Child Tax Credit is $2,000, you would owe $0 tax and receive a refund of up to $1,500 (the $2,000 credit minus the $500 tax owed).

However, to claim the refundable portion, you must have earned income during the year — wages, self-employment income, or certain other types of income count. If you had no earned income, you can still claim the non-refundable $2,000 credit to reduce your tax, but you cannot receive a refund for the amount above what you owe.

You claim the Additional Child Tax Credit on Schedule 8812, which you attach to your Form 1040. The IRS will calculate the exact refundable amount based on your income and tax situation.

Income limits and how the credit phases out

The Child Tax Credit begins to reduce when your modified adjusted gross income (MAGI) exceeds $400,000 if you are married filing jointly, $200,000 if you are single or head of household, or $200,000 if you are married filing separately. For 2025, these thresholds are the same as 2024.

The reduction works like this: for every $1,000 of income over the threshold (or any part of $1,000), the credit decreases by $50. For example, if you are single with MAGI of $201,000, you are $1,000 over the $200,000 threshold, so your credit reduces by $50. If your MAGI is $201,500, you are still considered $1,000 over the threshold (rounded up), so the reduction is still $50. If your MAGI is $202,000, you are $2,000 over, so the reduction is $100.

To find your MAGI, start with your adjusted gross income (AGI) from your tax return and add back certain deductions. For most people, MAGI and AGI are the same, but check the instructions for Form 1040 or speak with a tax professional if you have complex income sources.

What documents you need to gather

Before you file, collect the following for each child you are claiming: the child's full legal name, date of birth, and Social Security number. You will also need your own Social Security number and filing status information. If the child lived with you for only part of the year, keep records showing where the child lived and when (school records, lease agreements, or other documentation can help if the IRS questions this).

If you paid for childcare or preschool to allow you to work, gather those receipts and the provider's tax identification number — this information is needed for the Child and Dependent Care Credit, which is separate from the Child Tax Credit but often claimed on the same return. Keep your records for at least three years in case the IRS asks questions about the credit.

Changes coming in 2026 and beyond

The Child Tax Credit is currently set to expire at the end of 2025. Starting in 2026, the credit is scheduled to drop to $1,600 per child unless Congress passes new legislation before the end of 2025. This is a significant reduction, and families should be aware that their tax situation may change in 2026.

Congress has discussed extending the credit at the $2,000 level or making other changes, but no law has been finalized. Check the IRS website or speak with a tax professional in late 2025 or early 2026 to learn what the credit will be for that year. Do not assume the 2025 amount will continue.

Frequently Asked Questions

Can I claim the Child Tax Credit if my child does not have a Social Security number?

No. Your child must have a valid Social Security number to claim the credit. If your child was born in the United States but does not yet have a number, you can request one from the Social Security Administration. If your child is not a U.S. citizen or resident alien, you cannot claim this credit, though you may be able to claim other credits depending on your situation.

What if my child's parents are divorced or separated?

Generally, the parent who has custody of the child for the greater part of the year can claim the credit. If you share custody equally, the parent with the higher adjusted gross income claims the credit unless you have a written agreement saying otherwise. The other parent must sign a form releasing their claim to the credit. Consult your custody agreement or a tax professional for your specific situation.

Do I lose the credit if my income is too high?

You do not lose the entire credit due to high income, but it does reduce. If your income is $400,000 or more (married filing jointly) or $200,000 or more (single), the credit phases out by $50 for every $1,000 over the threshold. You can still claim whatever amount remains after the phase-out.

Can I claim the Child Tax Credit if I am not a U.S. citizen?

You must be a U.S. citizen, national, or resident alien to claim the credit. If you are a nonresident alien, you cannot claim the Child Tax Credit, though you may be subject to different tax rules. Consult a tax professional if you are unsure of your immigration status for tax purposes.

What is the difference between the Child Tax Credit and the Earned Income Tax Credit?

The Child Tax Credit is $2,000 per child and does not depend on how much you earn (though it phases out at high incomes). The Earned Income Tax Credit (EITC) is a separate credit based on your earned income and family size, and it can be worth more or less than the Child Tax Credit depending on your situation. You may be able to claim both credits on the same return if you meet the requirements for each.