The Child Tax Credit did not expand in 2024 — it stayed at the 2017 level
The Child Tax Credit for 2024 remains $2,000 per child under age 17. This is the same amount that has been in place since 2018. There was no new law passed in 2024 that changed the credit amount, the income limits, or how you claim it on your tax return.
The credit you may be thinking of — the expanded version that gave families up to $3,600 per child in 2021 — ended after 2021. That temporary increase was part of the American Rescue Plan and expired on December 31, 2021. Congress did not renew it for 2024, so the credit reverted to the $2,000 amount set by the Tax Cuts and Jobs Act of 2017.
If you have children under 17, you can still claim the $2,000 credit on your 2024 tax return when you file in 2025. The rules for who can claim it and how much you receive have not changed from 2023.
Key Takeaways
- The Child Tax Credit for 2024 is $2,000 per child under age 17, the same amount as 2023.
- The expanded credit that reached $3,600 per child ended after 2021 and was not renewed for 2024.
- You claim the $2,000 credit on your 2024 tax return when you file in early 2025.
- Income limits and other rules for the credit have remained the same since 2018.
Why the credit did not increase in 2024
The expanded Child Tax Credit was a temporary measure. When Congress passed the American Rescue Plan in March 2021, it increased the credit to $3,600 for children under age 6 and $3,000 for children ages 6 to 16. It also made the credit fully refundable, meaning families could receive the full amount even if they owed no income tax. These changes were set to expire after December 31, 2021.
Congress did not pass legislation to extend or renew the expanded credit before it expired. Proposals to extend it were introduced in 2022 and 2023, but none became law. As a result, the credit automatically reverted to the $2,000 amount that was set in 2017 and has remained in place since then.
The $2,000 credit is still partially refundable — you can receive up to $1,600 as a refund if you owe no tax — but it is not fully refundable like the 2021 version was.
How to claim the $2,000 credit on your 2024 return
When you file your 2024 tax return in 2025, you will claim the Child Tax Credit on Form 1040 or the form your tax software uses. You will need the Social Security number for each child under age 17 you are claiming, and you must be the child's parent, legal guardian, or may have access to relative.
The credit begins to phase out if your modified adjusted gross income (MAGI) exceeds certain thresholds. For 2024, the phase-out starts at $400,000 for married couples filing jointly and $200,000 for single filers. The credit reduces by $50 for each $1,000 (or fraction thereof) of income above these limits.
If you use tax preparation software or file with a tax professional, they will walk you through the questions needed to claim the credit. You do not need to do anything special during the year — you claim it when you file your return.
The difference between the 2024 credit and the 2021 expanded version
| Feature | 2024 Credit | 2021 Expanded Credit |
|---|---|---|
| Amount per child under 6 | $2,000 | $3,600 |
| Amount per child ages 6–16 | $2,000 | $3,000 |
| Refundable portion | Up to $1,600 | Fully refundable (full amount) |
| Monthly payments | None | Yes (half paid in advance) |
| Income phase-out threshold (MFJ) | $400,000 | $150,000 |
The 2021 version was more generous in three ways. First, it gave more money per child. Second, families received half the credit as monthly payments from July through December 2021, with the rest claimed on their tax return. Third, it was fully refundable, so even families who owed no tax could receive the entire amount.
The 2024 credit is back to the 2017 rules: $2,000 per child, only partially refundable, and claimed entirely on your tax return with no advance payments.
What this means if you were receiving monthly payments in 2021
If you received monthly Child Tax Credit payments in 2021, those payments stopped at the end of that year. You do not receive ongoing payments for 2024. The credit is now claimed only on your tax return when you file.
Some families had to repay part of the 2021 credit if their income changed or if they received more than they were may have access to to. If that happened to you, it does not affect your 2024 credit — each year's credit is separate. You claim the $2,000 credit for 2024 on your 2025 return as usual.
Proposals to expand the credit in the future
Various proposals have been introduced in Congress to expand the Child Tax Credit again, but none have become law as of 2024. Some proposals would increase the amount per child, extend it to children age 17 and older, or make it fully refundable again. Others would restore the monthly payment structure.
These proposals change from year to year and depend on which party controls Congress. If you want to know whether a new expansion might happen, you can check the status of bills on Congress.gov or follow updates from tax policy organizations, but there is no expansion in place for 2024.
Frequently Asked Questions
Can I still claim the $2,000 credit if my income is over $200,000?
Yes, but the credit phases out. For single filers, it reduces by $50 for each $1,000 of income above $200,000. For married couples filing jointly, it phases out above $400,000. You can still claim whatever amount remains after the phase-out.
Do I need to do anything now to claim the credit on my 2024 return?
No. You claim the credit when you file your 2024 tax return in 2025. You do not need to register or take any action during the year. Just have your children's Social Security numbers ready when you file.
What if I have a child who turned 17 in 2024?
You can claim the credit for any child who was under age 17 for the entire 2024 tax year. If your child turned 17 during 2024, you cannot claim the credit for that child on your 2024 return, but you could have claimed it for prior years when they were younger.
Is there any way to get the expanded $3,600 credit for 2024?
No. The expanded credit ended after 2021. The only credit available for 2024 is the $2,000 amount. If Congress passes a new law to expand it in the future, it would explore to tax years after the law takes effect, not retroactively to 2024.
Will the $2,000 credit expire after 2024?
The $2,000 credit is permanent under current law. It was set by the Tax Cuts and Jobs Act of 2017 with no expiration date. However, Congress could change the law at any time, so it is possible (though not certain) that the credit could be modified in the future.