The 2025 Child Tax Credit is up to $2,000 per child under age 17

The Child Tax Credit for the 2025 tax year (which you file in early 2026) remains $2,000 per may have access to child. This is the same amount as 2024. The credit applies to children who are under age 17 at the end of 2025, claimed as dependents on your return, and meet citizenship requirements.

The credit reduces your federal income tax dollar-for-dollar. If you owe $3,000 in tax and claim one may have access to child, the $2,000 credit brings your tax bill down to $1,000. If the credit is larger than the tax you owe, you may receive the difference as a refund, though this depends on which version of the credit you use.

The amount you actually receive depends on your income level, filing status, and whether you have other dependents. Higher earners phase out of the full credit. The credit also has two different structures — the regular credit and the refundable portion — which affect how much you can get back if you owe little or no tax.

Key Takeaways

  • The maximum Child Tax Credit for 2025 is $2,000 per child under age 17, but the amount you receive phases out if your income exceeds $400,000 (married filing jointly) or $200,000 (single or head of household).
  • Up to $1,700 of the credit is refundable for 2025, meaning you can receive that amount even if you owe no federal income tax, as long as you earned at least $2,500 during the year.
  • You must claim the child as a dependent, provide their Social Security number, and they must be a U.S. citizen, national, or resident alien to count.
  • The credit applies to children born after December 31, 2008, making them under age 17 on December 31, 2025.

Income limits that reduce your credit amount

Your Child Tax Credit begins to shrink once your income passes a threshold. For 2025, the phase-out starts at $400,000 of modified adjusted gross income if you file as married filing jointly, and $200,000 if you file as single, head of household, or married filing separately.

The credit decreases by $50 for each $1,000 (or fraction thereof) of income above the threshold. If you are married filing jointly with $410,000 in income, you are $10,000 over the $400,000 limit. That $10,000 reduces your credit by $500 (10 × $50), bringing a $2,000 credit down to $1,500 per child.

You calculate this reduction on Form 8812 (Credits for may have access to Children and Other Dependents), which you attach to your Form 1040. If your income is below the threshold for your filing status, you receive the full $2,000 per may have access to child with no reduction.

The refundable portion: how much you can get back

The Child Tax Credit has two parts. The first $1,300 is non-refundable, meaning it can only reduce your tax bill to zero — you cannot receive more than you owe. The remaining $700 of the $2,000 credit is non-refundable as well under current law.

However, there is a refundable portion called the Additional Child Tax Credit, which allows you to receive up to $1,700 per child as a refund even if you owe no tax. To claim this refundable portion, you must have earned income of at least $2,500 during 2025. The refundable amount is the smaller of $1,700 or 15% of your earned income above $2,500.

For example, if you earned $5,000 and have one may have access to child, 15% of the amount over $2,500 is $375 (15% × $2,500). You would receive $375 as a refund, even if you owe no tax. If you earned $15,000, 15% of the amount over $2,500 is $1,875, but the refundable credit caps at $1,700, so you would receive $1,700.

Who counts as a may have access to child

A may have access to child must be your son, daughter, stepchild, foster child, sibling, or descendant of any of these (such as a grandchild or niece). They must live with you for more than half of 2025, be under age 17 on December 31, 2025, and be claimed as a dependent on your return.

The child must be a U.S. citizen, national, or resident alien. You must provide their Social Security number on your return. If the child does not have a Social Security number, you cannot claim the credit for that child, even if they otherwise may have access to.

The child cannot be your spouse or a dependent you claim as a may have access to relative for other purposes. If you and another person both claim the same child, the IRS will disallow the credit for one of you, typically the person with the lower income.

How to claim the credit on your tax return

You claim the Child Tax Credit on Form 1040 (U.S. Individual Income Tax Return) in the credits section. You list each may have access to child's name and Social Security number. The form automatically calculates the credit based on the number of children you enter.

If your income is above the phase-out threshold, you must also complete Form 8812 to calculate the reduction. Form 8812 walks you through the income limit calculation and tells you the reduced credit amount to enter on Form 1040.

If you use tax software, the program will ask you questions about each child and calculate the credit and any phase-out automatically. If you file by paper, follow the instructions on Form 1040 and Form 8812 carefully, as errors in the child's information or your income calculation can delay your refund.

Changes from 2024 to 2025

The credit amount itself — $2,000 per child — has not changed from 2024 to 2025. The income thresholds where the credit begins to phase out also remain the same: $400,000 for married filing jointly and $200,000 for other filing statuses.

The refundable portion of the credit (the Additional Child Tax Credit) also stays at up to $1,700 per child for 2025, with the same $2,500 earned income requirement. Tax law can change year to year, so always check the current year's Form 1040 instructions and IRS guidance when you file.

Future years may bring changes to the credit amount, phase-out thresholds, or refundable portion, as these provisions have sunset dates in current law. If you are planning ahead, monitor IRS announcements or consult the annual Form 1040 instructions for updates.

Frequently Asked Questions

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

No. The child must have a valid Social Security number to count as a may have access to child for the credit. If your child was born in 2025 and does not yet have a number, you can explore for one at the Social Security Administration and amend your return once you receive it. Without the number, you cannot claim the credit.

What if my income is above the phase-out limit?

Your credit reduces by $50 for each $1,000 of income above your threshold. You calculate this on Form 8812. If your income is far enough above the limit, the credit could reduce to zero, though this typically happens only at very high income levels. Form 8812 shows the exact reduction.

Do I get the full $2,000 back as a refund if I owe no tax?

Not automatically. Only the refundable portion (up to $1,700) can come back to you as a refund if you owe no tax. The remaining $300 is non-refundable and can only reduce your tax bill. You must also have earned at least $2,500 during the year to claim the refundable portion.

Can I claim the credit for an adult child or grandchild?

Only if they are under age 17 on December 31, 2025. An adult child or grandchild does not count, even if you support them financially. The age cutoff is firm — the child must be 16 or younger on the last day of the tax year.

What happens if two parents both claim the same child?

The IRS will disallow the credit for one of you. If you and the child's other parent both file claiming the same child, the IRS typically allows the credit to the parent with the higher income. You may need to file an amended return if you claimed the child in error.