The 2025 child tax credit is $2,000 per child under age 17

The Child Tax Credit for the 2025 tax year (filed in 2026) remains $2,000 for each may have access to child under age 17 at the end of the year. This amount has stayed the same since 2018. The credit reduces the federal income tax you owe dollar-for-dollar, which makes it one of the larger tax breaks available to families with children.

The credit phases out — meaning you get less of it — if your income exceeds certain thresholds. For 2025, the phase-out begins at $400,000 of modified adjusted gross income for married couples filing jointly, and $200,000 for single filers and heads of household. For each $1,000 (or fraction thereof) over the threshold, the credit shrinks by $50.

You must have a valid Social Security number for each child to claim the credit. The child must also be your son, daughter, stepchild, foster child, sibling, or descendant of any of these — not just any child in your home.

Key Takeaways

  • The Child Tax Credit is $2,000 per may have access to child under age 17 for the 2025 tax year, and it reduces your tax bill directly.
  • You lose $50 of the credit for every $1,000 of income above $400,000 (married filing jointly) or $200,000 (single filers).
  • Each child must have a valid Social Security number and meet relationship requirements — the child does not have to live with you all year, but must be a dependent you claim.
  • If the credit exceeds the tax you owe, you may receive a refund of up to $1,700 per child through the refundable portion of the credit.
  • The credit is claimed on Schedule 8812 (Form 1040), and you must file a tax return to receive any refund portion.

How the refundable portion works

Part of the Child Tax Credit is refundable, meaning you can get money back even if you owe no federal tax. The refundable portion is called the Additional Child Tax Credit, and it is limited to $1,700 per child for 2025. This amount is indexed for inflation each year, so it may change.

To receive the refundable portion, your earned income must be at least $2,500 for the year. Earned income includes wages, self-employment income, and taxable combat pay — but not investment income, Social Security, or unemployment benefits. If you have three or more may have access to children, a different calculation may give you a larger refund, but the IRS will use whichever method benefits you most.

You must file a tax return to claim the refundable credit, even if you have no tax liability. If you do not file, you forfeit the refund portion.

Income limits and phase-out rules

The credit begins to shrink when your modified adjusted gross income (MAGI) exceeds the threshold for your filing status. For 2025, those thresholds are $400,000 for married couples filing jointly, $200,000 for single filers, and $200,000 for heads of household. The IRS has not announced thresholds for married filing separately, but historically they are $200,000.

The phase-out works in $1,000 increments. If your MAGI is $400,001 to $401,000 (married filing jointly), you lose $50 of the credit. If it is $401,001 to $402,000, you lose $100. This continues until the credit reaches zero. Because the phase-out is steep, high-income families may lose the entire credit.

MAGI for this credit is usually your adjusted gross income from your tax return, but certain items — like foreign earned income or foreign housing exclusions — are added back. If you are unsure whether an item counts, check the instructions to Form 1040 or Schedule 8812.

Who can claim the credit

To claim the Child Tax Credit, the child must be your may have access to child. This means the child is your biological child, stepchild, adopted child, foster child, or a descendant of any of these (such as a grandchild). A sibling or descendant of a sibling also qualifies if you care for them as your own.

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 may have access to for the 2025 credit. The child must also be a U.S. citizen, national, or resident alien with a valid Social Security number.

You must claim the child as a dependent on your return, and the child cannot claim themselves as a dependent. If parents are divorced or separated, only the parent with custody for the greater part of the year can claim the credit — unless that parent signs a form releasing the credit to the other parent.

Claiming the credit on your tax return

You claim the Child Tax Credit on Schedule 8812 (Form 1040), which is filed with your main tax return. You list each may have access to child's name and Social Security number on the schedule. The IRS matches this information against Social Security Administration records, so accuracy is critical — a mismatched or invalid number will delay your refund or cause the credit to be denied.

If your only tax credit is the Child Tax Credit and you have no other reason to file, you still must file a return to claim the refundable portion. You can file electronically for free using IRS Free File if your income is below the threshold for your filing status (the threshold varies by year and filing status).

Common mistakes include using an incorrect Social Security number, claiming a child who does not meet the age or relationship test, or failing to file a return when you are may have access to to a refund. Double-check the child's name and number against their Social Security card or the Social Security Administration's online account before you file.

Changes from prior years

The $2,000 per-child amount has remained unchanged since the Tax Cuts and Jobs Act of 2017 took effect. However, the refundable portion has changed. For 2025, the refundable portion is $1,700 per child. In 2020 and 2021, it was temporarily increased to $1,800 and $1,900 respectively, but it returned to $1,600 in 2022 and has been indexed for inflation since then.

The income thresholds for phase-out are also adjusted annually for inflation. The $400,000 threshold for married filing jointly and $200,000 for other filers have remained the same since 2018, but the IRS may adjust them in future years if inflation continues.

If you received advance Child Tax Credit payments in 2021 (when the credit was temporarily expanded and partially paid monthly), you may have had to reconcile those payments on your 2021 tax return. That temporary program has ended, and the credit has returned to its standard form.

Frequently Asked Questions

Can I claim the credit if my child was born on December 31, 2025?

Yes. The child must be under age 17 at the end of the tax year. A child born on December 31, 2025, is age 0 at the end of 2025, so the child qualifies for the 2025 credit. You will need the child's Social Security number, which you can obtain from the Social Security Administration after birth.

What if I do not have a Social Security number for my child yet?

You must have a valid Social Security number to claim the credit. If your child was born late in the year and you have not yet received the number, you can file your return without the credit and amend it once you receive the number. Alternatively, you can wait to file until you have the number, though this delays your refund.

Do I lose the entire credit if my income is above the phase-out threshold?

Not necessarily. The credit phases out gradually — you lose $50 for every $1,000 of income above the threshold. If your income is only slightly above the threshold, you will lose a small portion of the credit. Only high-income filers lose the entire credit.

Can my ex-spouse claim the credit if we share custody?

Only the parent with custody for the greater part of the year can claim the credit, unless the custodial parent signs Form 8332 releasing the credit to the other parent. If you and your ex have equal custody, the parent who claimed the child as a dependent on the prior year's return is treated as the custodial parent for this purpose.

If I owe back taxes or child support, can the IRS keep my refund?

Yes. The IRS can offset your refund to pay back federal taxes, state taxes, or federal student loans. The Treasury Offset Program can also offset your refund to pay child support or other debts owed to a state. You will receive notice if your refund is offset.