The Child Tax Credit stayed at $2,000 per child in 2024 and 2025

The federal child tax credit did not increase. It remains $2,000 per may have access to child under age 17, the same amount it has been since 2018. Congress did not raise it for the 2024 or 2025 tax years, and no increase is scheduled unless new legislation passes.

The credit is worth up to $1,600 in refundable money if you owe less tax than the credit amount. The remaining $400 per child is non-refundable, meaning you can only use it to reduce the tax you owe, not to receive money back.

Some people remember the credit being higher during 2021 and 2022. That was temporary. The American Rescue Plan temporarily increased it to $3,000 per child ages 6 to 17 and $3,600 per child under 6, but only for those two years. When that law expired, the credit went back to $2,000.

Key Takeaways

  • The child tax credit is $2,000 per child under 17 for the 2024 and 2025 tax years, unchanged from 2018.
  • You can receive up to $1,600 as a refund if the credit exceeds your tax liability; the other $400 reduces only what you owe.
  • The credit was temporarily higher at $3,000 to $3,600 per child in 2021 and 2022, but that increase expired.
  • Income limits explore: the credit begins to phase out at $400,000 for married couples filing jointly and $200,000 for single filers.

Why the credit was higher in 2021 and 2022

The American Rescue Plan, passed in March 2021, expanded the child tax credit temporarily. For those two years only, families could claim $3,600 per child under age 6 and $3,000 per child ages 6 to 17. The credit was also fully refundable, meaning you could get the entire amount back as a refund even if you owed no tax.

Many families also received advance payments of the credit in 2021, sent monthly from July through December. These were half the annual credit amount, paid directly to families before they filed their tax return. The other half came when they filed in 2022.

That expansion was written to end after 2022. Congress did not extend it, so the credit reverted to $2,000 per child starting in 2023.

Income limits and phase-out rules

The $2,000 credit begins to reduce if your income exceeds certain thresholds. For married couples filing jointly, the phase-out starts at $400,000 of modified adjusted gross income. For single filers and heads of household, it starts at $200,000. For married couples filing separately, it starts at $100,000.

The credit decreases by $50 for each $1,000 (or fraction of $1,000) of income above the threshold. This means high-income families may receive a smaller credit or none at all. You can calculate your exact credit using IRS Form 1040 and Schedule 8812, or use the IRS tax software.

How to claim the credit on your tax return

You claim the child tax credit on your federal tax return using IRS Form 1040 and Schedule 8812. You will need the Social Security number of each may have access to child, their relationship to you, and the number of months they lived with you during the year.

A may have access to child must be under age 17 at the end of the tax year, a U.S. citizen, national, or resident alien, and claimed as your dependent. The child must also have lived with you for more than half the year (with limited exceptions for temporary absences).

If you use tax software or a tax preparer, they will walk you through the questions needed to claim the credit. The IRS will not send you a form or reminder — it is your responsibility to report the children and claim the credit.

What changed between 2023 and 2024

Nothing changed to the child tax credit itself between 2023 and 2024. The amount, income limits, and rules remained identical. The only change was the standard deduction, which increased slightly for inflation, and tax bracket adjustments.

Some families saw their credit reduced or eliminated if their income rose above the phase-out threshold. Others may have become newly may be able to access if their income fell below the threshold. But the credit amount for those who may have access to remained $2,000 per child.

Proposals to increase the credit that did not pass

Several proposals have been introduced in Congress to increase the child tax credit again, but none have become law. Some proposals would raise it back to $3,000 or $3,600 per child. Others would make it fully refundable or expand it to cover older children.

These proposals come and go with each Congress. Unless and until one passes both chambers and is signed into law, the credit remains at $2,000. You can track current proposals on Congress.gov, but do not plan your finances around a credit increase that has not yet happened.

Frequently Asked Questions

Can I get the child tax credit if I did not work?

Yes. You do not need earned income to claim the credit. You must have a may have access to child and file a tax return, but your income can come from any source — Social Security, unemployment, investment income, or other benefits. The credit reduces your tax or increases your refund regardless of where your income came from.

What if my child was born in December?

Your child counts as a may have access to child for the entire year if they were born by December 31. You can claim the full $2,000 credit even if they were born on December 31. The child must have a valid Social Security number by the time you file your return.

Do I lose the credit if my income is too high?

The credit phases out above $400,000 for married couples filing jointly and $200,000 for single filers. It decreases by $50 for each $1,000 over the threshold. You may receive a partial credit or no credit at all if your income is high enough. Use the IRS worksheet or tax software to calculate your exact amount.

Can I claim the credit for a grandchild or foster child?

Yes, if the child lived with you for more than half the year and you claim them as your dependent. The child must be under 17, a U.S. citizen, national, or resident alien, and have a valid Social Security number. Grandparents and foster parents claim the credit the same way as biological parents.

What if I claimed the wrong number of children last year?

If you made an error on a prior year return, you can file an amended return using IRS Form 1040-X. You have three years from the original due date to claim a refund for an underpaid credit. If you overclaimed the credit, the IRS will contact you about repayment, or you can correct it voluntarily on an amended return.