The Child Tax Credit was expanded temporarily, then returned to its original form
The Child Tax Credit did pass — it has existed since 1997. What changed was a temporary expansion that ran from 2021 to 2022. During those years, the credit was larger and paid out monthly instead of once a year at tax time. That expansion ended on December 31, 2022, and the credit went back to the amount and payment method it had before.
Right now, the Child Tax Credit works the way it did before 2021: you claim it when you file your taxes, and you receive the money as a refund or a reduction in what you owe. The credit is not currently expanded, and there is no monthly payment.
Key Takeaways
- The Child Tax Credit has been law since 1997, but Congress temporarily expanded it for 2021 and 2022 only.
- During the expansion, families received monthly payments and a larger total credit per child; that expansion ended December 31, 2022.
- The credit still exists today at its pre-2021 level: $2,000 per child under 17, claimed on your tax return.
- If you have children, you may still be able to claim the credit when you file taxes, even though the temporary expansion is over.
What the temporary expansion was and when it ran
In 2021 and 2022, Congress increased the Child Tax Credit as part of pandemic relief. The credit went from $2,000 per child to up to $3,600 per child under 6, and up to $3,000 per child ages 6 to 17. Families also received half of that money as monthly payments from July through December 2021, and the other half when they filed their 2021 taxes.
This expansion was temporary by law. It was set to end after 2022, and it did. No new legislation extended it, so the credit returned to $2,000 per child for the 2023 tax year and beyond.
The Child Tax Credit today
The credit you can claim now is $2,000 per child under age 17. You claim it on your tax return (Form 1040) when you file, usually between January and April. The credit reduces the amount of tax you owe, or increases your refund if you are owed one.
To claim the credit, you need to report your child's Social Security number on your return, and your income must be below certain thresholds. For 2023 taxes (filed in 2024), the credit begins to reduce if your income is over $400,000 for married couples filing jointly, or $200,000 for single filers. The exact thresholds change each year.
You do not receive the credit as a monthly payment anymore. You receive it all at once when your tax return is processed.
Who can claim the Child Tax Credit
You can claim the credit for each child who is your dependent, is under age 17 at the end of the tax year, and has a valid Social Security number. The child must be your son, daughter, stepchild, foster child, sibling, or descendant of any of these (such as a niece or nephew).
Your income must be below the threshold for your filing status. You must also have earned income during the year — the credit is not available to people with no income. If you are claimed as a dependent on someone else's return, you cannot claim the credit yourself.
How the credit affects your taxes
The credit is refundable, which means it can reduce your tax bill below zero. If you owe $500 in taxes and you have a $2,000 credit, you will receive a $1,500 refund. However, the refundable portion is limited: you can get back up to $1,700 per child (this amount changes yearly based on inflation).
If you have no tax bill at all, you may still receive a partial refund up to that refundable limit. This is different from a non-refundable credit, which can only reduce your tax bill to zero.
What changed between the expansion and now
| Feature | 2021–2022 (Expanded) | 2023 and Beyond (Current) |
|---|---|---|
| Credit amount per child under 6 | Up to $3,600 | $2,000 |
| Credit amount per child ages 6–17 | Up to $3,000 | $2,000 |
| How you receive it | Monthly payments plus tax return claim | Tax return claim only |
| When you receive it | July–December (monthly), plus filing season | Filing season only (January–April) |
What could happen to the credit in the future
Congress could pass a new law to expand the credit again, but that has not happened. Any expansion would require a new vote and the President's signature. There is no current law that would automatically restore the 2021–2022 expansion.
The credit itself is permanent law, so it will continue to exist at the $2,000 level unless Congress changes it. If you want to know whether an expansion is being considered, you can check Congress.gov or your representative's website for current bills.
Frequently Asked Questions
Can I still claim the Child Tax Credit on my 2024 taxes?
Yes. The credit still exists at $2,000 per child under 17. You claim it on your 2024 tax return when you file in 2025. The expansion ended, but the credit itself did not.
Do I get monthly payments now like I did in 2021?
No. Monthly payments ended on December 31, 2021. You now receive the entire credit when you file your tax return and it is processed, usually within a few weeks of filing.
Why did the expansion end?
The expansion was temporary by design — Congress set an end date of December 31, 2022. No new law extended it, so it expired. Congress would need to pass a new bill to bring it back.
What if my income is too high to claim the credit?
The credit reduces if your income is over $400,000 (married filing jointly) or $200,000 (single). It does not disappear entirely until your income is much higher. Use the IRS worksheet or a tax preparer to see if you may have access to.
Can I claim the credit for a child who 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 during the year, you can still claim the credit if the number is issued before you file your return.