The Child Tax Credit amount for 2025

The Child Tax Credit for 2025 is $2,000 per child under age 17 at the end of the tax year. This is the same amount it has been since 2018. The credit reduces the federal income tax you owe, and if the credit is larger than your tax bill, you may receive the difference as a refund.

The credit begins to phase out — meaning it gets smaller — if your income exceeds certain thresholds. For single filers, the phase-out starts at $400,000 of income. For married couples filing jointly, it starts at $800,000. The credit decreases by $50 for every $1,000 (or fraction of $1,000) of income above these limits.

You claim the Child Tax Credit on your federal tax return by listing each child's name and Social Security number. The IRS matches this information to verify the child exists and that you are the parent or legal guardian.

Key Takeaways

  • The Child Tax Credit is worth $2,000 per may have access to child under age 17 for the 2025 tax year.
  • The credit phases out starting at $400,000 of income for single filers and $800,000 for married couples filing jointly.
  • You claim the credit on your federal tax return by providing each child's name and Social Security number.
  • If the credit exceeds your tax bill, the difference may be refunded to you, though the refundable portion has a separate limit.

Who can claim the Child Tax Credit

To claim the Child Tax Credit, the child must be your son, daughter, stepchild, foster child, sibling, or a descendant of any of these (such as a niece or nephew). The child must have a valid Social Security number and be a U.S. citizen, national, or resident alien. The child must also live with you for more than half the tax year.

You must also be the child's parent or legal guardian and claim them as a dependent on your return. If parents are divorced or separated, the parent who has custody for the greater part of the year typically claims the credit, unless they sign a form releasing the credit to the other parent.

The child must be under age 17 at the end of the tax year. A child who turns 17 on December 31, 2025, does not count for the 2025 credit. A child who turns 17 on January 1, 2025, does count.

How the refundable portion works

Part of the Child Tax Credit is refundable, meaning you can receive it even if you owe no federal income tax. The refundable portion is called the Additional Child Tax Credit or the Refundable Child Tax Credit. For 2025, up to $1,700 per child of the $2,000 credit can be refunded to you.

To receive the refundable portion, you must have earned income during the year — wages, self-employment income, or certain other types of income count. The amount you can receive is limited to 15 percent of your earned income above $2,500. For example, if you earned $5,000 and owe no tax, you could receive up to $375 as a refund (15 percent of $2,500).

The refundable portion phases out at the same income thresholds as the full credit. If your income is very high, you may not be able to use the refundable portion even if you have earned income.

Income limits and phase-out rules

The Child Tax Credit begins to shrink once your income exceeds $400,000 (single filers) or $800,000 (married filing jointly). For each $1,000 of income above these thresholds — or any part of $1,000 — the credit decreases by $50 per child.

Here is how the math works: if you are single and earn $410,000, you are $10,000 over the threshold. That counts as 10 increments of $1,000, so your credit decreases by $500 per child ($50 × 10). If you earn $410,100, you are still in the 11th increment, so the decrease is $550 per child.

Once your income is high enough, the credit may disappear entirely. For a single filer with one child, the credit phases out completely around $440,000 of income. For married couples with one child, it phases out around $880,000.

What counts as a may have access to child

A may have access to child must meet four tests: relationship, age, residency, and citizenship. The relationship test is broad — it includes biological children, stepchildren, adopted children, foster children, and siblings or descendants of siblings (nieces, nephews, cousins).

The age test is straightforward: the child must be under 17 at the end of the tax year. The residency test requires the child to live with you for more than half the year. Temporary absences for school, medical care, military service, or vacation do not break residency.

The citizenship test requires the child to be a U.S. citizen, national, or resident alien. The child must have a valid Social Security number. If a child does not have a Social Security number, you cannot claim the credit for that child, even if the child otherwise meets all other tests.

Claiming the credit on your tax return

You claim the Child Tax Credit on Form 1040 (the main federal income tax form) or on Schedule 8812 if you are claiming the refundable portion. If you use tax software, the software will ask you for each child's name, date of birth, and Social Security number, and it will calculate the credit automatically.

You must provide accurate information. The IRS cross-checks the names and Social Security numbers you report against Social Security Administration records. If there is a mismatch, the IRS may disallow the credit and ask you to provide proof that the child is yours.

If you claim a child who is not your dependent, or if you provide a false Social Security number, you may face penalties and interest on unpaid taxes, plus potential fraud charges. It is important to claim only children you are legally may have access to to claim.

Changes to the Child Tax Credit in recent years

The Child Tax Credit has remained at $2,000 per child since 2018. Before that, it was $1,000 per child. In 2021 and 2022, Congress temporarily expanded the credit as part of pandemic relief — it increased to $3,000 per child (or $3,600 for children under age 6) and was made fully refundable. That expansion ended after 2022, and the credit returned to $2,000 per child with the partial refundable limit.

The current $2,000 amount and the $400,000/$800,000 income thresholds are set to remain in place through 2025 under current law. After 2025, the credit is scheduled to decrease to $1,000 per child unless Congress extends or modifies the current rules.

Tax law changes frequently, so it is worth checking the IRS website or speaking with a tax professional if you are unsure whether the rules have changed since you last claimed the credit.

Frequently Asked Questions

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

No. The IRS requires a valid Social Security number for each child you claim. If your child does not have one, you cannot claim the credit. You may be able to claim other tax benefits depending on your situation, so consult a tax professional.

What if I share custody of a child with another parent?

The parent who has custody for the greater part of the year can claim the credit. If custody is split evenly, the parent with the higher income typically claims it. The other parent can sign Form 8332 to release the credit to the first parent. Only one parent can claim the credit in any given year.

Do I get the full $2,000 credit if my income is over $400,000?

No. The credit phases out by $50 for every $1,000 of income above the threshold. At very high incomes, the credit may disappear entirely. Use the IRS worksheets or tax software to calculate your exact credit based on your income.

Can I claim the Child Tax Credit if my child is a resident alien but not a U.S. citizen?

Yes. A resident alien child qualifies for the credit. The child must have a valid Social Security number and meet all other tests (age, residency, relationship). Citizenship status is separate from residency status for tax purposes.

What happens if the IRS denies my Child Tax Credit claim?

The IRS will send you a notice explaining why. Common reasons include mismatched names or Social Security numbers, the child not meeting the age or residency test, or income exceeding the phase-out range. You can respond to the notice with documentation (birth certificate, custody papers, lease or mortgage) to support your claim, or you can appeal.