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

The Child Tax Credit for 2025 is $2,000 per may have access to child under age 17. This is the same amount as 2024. The credit reduces the federal income tax you owe dollar-for-dollar, and you claim it on your tax return when you file.

The credit begins to phase out — meaning it gets smaller — if your income exceeds certain thresholds. For 2025, the phase-out starts at $400,000 for married couples filing jointly and $200,000 for single filers. For every $1,000 (or fraction of $1,000) your income exceeds these limits, the credit decreases by $50.

You do not receive the credit automatically. You must claim it on your federal tax return, either on Form 1040 or through tax software. The IRS will not send you a notice or a check unless you file.

Key Takeaways

  • The 2025 Child Tax Credit is $2,000 per child under age 17 as of December 31, 2025.
  • The credit phases out starting at $400,000 of income for married couples filing jointly and $200,000 for single filers.
  • You must claim the credit on your tax return; it does not come automatically.
  • A child must have a valid Social Security number, be a U.S. citizen or resident alien, and live with you for more than half the year to count.
  • Some families may receive part of the credit as a refund if they owe less tax than the credit amount.

Who counts as a may have access to child

Your child must meet four requirements to count toward the credit. First, they must be under age 17 on December 31, 2025. Second, they must be your son, daughter, stepchild, foster child, sibling, or a descendant of any of these (such as a grandchild or niece). Third, they must have lived with you for more than half of 2025. Fourth, they must have a valid Social Security number and be a U.S. citizen, national, or resident alien.

You claim the credit only once per child, even if multiple adults could claim them. If parents are divorced or separated, the parent with custody for the longer part of the year typically claims the child, unless they sign a form agreeing otherwise.

How the phase-out works and what it means for your tax bill

If your modified adjusted gross income (MAGI) stays below the threshold for your filing status, you get the full $2,000 per child. Once you cross the threshold, the credit shrinks by $50 for every $1,000 of income above it.

For example, if you are a single filer with MAGI of $210,000 and one may have access to child, your income exceeds the $200,000 threshold by $10,000. That $10,000 rounds up to two increments of $1,000, so your credit reduces by $100 (2 × $50). Your credit would be $1,900 instead of $2,000.

The phase-out applies to all filing statuses except married filing separately, which has its own rules. Head of household filers use the $200,000 threshold, the same as single filers.

Refundable versus non-refundable credit amounts

The Child Tax Credit has two parts: a non-refundable portion and a refundable portion. The non-refundable part reduces your tax bill to zero. If the credit is larger than the tax you owe, the refundable part — called the Additional Child Tax Credit — may come back to you as a refund.

The refundable portion is limited. For 2025, you can receive up to $1,700 per child as a refund (the remainder of the $2,000 credit after the non-refundable portion is used). This limit changes year to year and is indexed for inflation.

To receive the refundable portion, you must have earned income of at least $2,500 during the year. If you had no income or very little income, you may not be able to claim the refundable part, though you can still claim the non-refundable portion if you have tax liability.

How to claim the credit on your tax return

When you file your federal tax return, you will list each may have access to child's name and Social Security number on Schedule 8812 (if claiming the refundable portion) or directly on Form 1040 (if claiming only the non-refundable portion). Most tax software walks you through these questions and fills in the forms automatically.

You need to have your child's Social Security number ready before you file. If your child does not have one, you can request one from the Social Security Administration before tax time. The IRS will not process your return if the Social Security number is missing or incorrect.

If you file electronically, the IRS typically processes your return within 21 days. If you claim the refundable portion and are due a refund, the refund will be deposited to your bank account or mailed as a check, depending on how you filed.

Changes from prior years and what stayed the same

The $2,000 per-child amount has been in place since 2018. The phase-out thresholds ($400,000 for married filing jointly, $200,000 for single) have also remained stable since 2018. The refundable portion cap of $1,700 per child applies for 2025 and is subject to inflation adjustments each year.

In 2021 and 2022, the credit was temporarily expanded to $3,600 per child under age 6 and $3,000 per child ages 6 to 16, and families received monthly advance payments. Those expansions ended after 2022, and the credit returned to $2,000 per child for 2023 and beyond.

Frequently Asked Questions

Can I claim the credit for a child who does not have a Social Security number yet?

No. The IRS requires a valid Social Security number to claim the credit. If your child was born late in 2025 and does not yet have a number, you can request one from the Social Security Administration. Once you receive it, you can file an amended return to claim the credit for that child.

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

Your credit will be reduced by $50 for every $1,000 (or fraction thereof) that your income exceeds the threshold. You can still claim the credit; it will just be smaller. Use the IRS worksheet in the instructions for Form 1040 or let your tax software calculate the reduction.

Do I get the full $2,000 as a refund if I do not owe taxes?

Not necessarily. The refundable portion is capped at $1,700 per child for 2025, and you must have earned income of at least $2,500 to claim it. If you owe no tax and have little or no earned income, you may not receive a refund, though you can still claim the non-refundable portion if you have other tax liability.

Can two parents both claim the same child?

No. Only one person can claim a child for the credit. If both parents file separate returns, the parent with custody for the longer part of the year claims the child unless they sign Form 8332 agreeing otherwise. If both parents claim the same child, the IRS will disallow the credit for one of them.

Does the credit explore to children who are not U.S. citizens?

The child must be a U.S. citizen, national, or resident alien. Children who are not resident aliens do not count, even if they live with you. A resident alien is generally someone with a green card or who meets the substantial presence test. Check your child's immigration status with USCIS if you are unsure.