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

The federal Child Tax Credit for 2025 allows you to reduce your federal income tax by up to $2,000 for each child under age 17 at the end of the tax year. The credit applies to children who are U.S. citizens, nationals, or resident aliens with a valid Social Security number. You claim it on your tax return when you file for the 2025 tax year (filed in early 2026).

The amount you receive depends on your income. If your modified adjusted gross income (MAGI) is below the phase-out threshold, you get the full $2,000 per child. Once your income exceeds that threshold, the credit reduces by $50 for every $1,000 (or fraction thereof) of income above the limit. The phase-out thresholds are $400,000 for married couples filing jointly and $200,000 for single filers and heads of household.

Some families receive part of the credit as a refund rather than only as a tax reduction. The refundable portion — called the Additional Child Tax Credit — allows you to get money back even if you owe no tax. For 2025, you can receive up to $1,700 per child as a refund, though the exact amount depends on your earned income and tax situation.

Key Takeaways

  • The maximum Child Tax Credit is $2,000 per child under 17, but the amount you receive depends on your income level.
  • If your income exceeds $400,000 (married filing jointly) or $200,000 (single), the credit begins to reduce by $50 for every $1,000 over the threshold.
  • Up to $1,700 of the credit may be refundable, meaning you could receive money back on your tax return even if you owe no federal tax.
  • You must have a valid Social Security number for each child and claim them as dependents on your return to receive the credit.

How income affects the amount you receive

Your modified adjusted gross income (MAGI) determines whether you get the full $2,000 or a reduced amount. MAGI is generally your adjusted gross income with certain items added back. For most people, it is the same as the income shown on line 11 of Form 1040.

The phase-out begins at $400,000 MAGI for married couples filing jointly, $200,000 for single filers, and $200,000 for heads of household. For every $1,000 of income above these thresholds (or any part of $1,000), the credit decreases by $50. This means if you are single with $201,000 MAGI, your credit reduces by $50 per child. If your MAGI is $202,000, it reduces by $100 per child.

The reduction continues until the credit reaches zero. For a single filer with one child, the credit phases out completely around $240,000 MAGI. For married couples with multiple children, the phase-out range extends further.

The refundable portion: getting money back

The Child Tax Credit has two parts: the non-refundable portion and the refundable portion. The non-refundable part reduces the tax you owe. The refundable part — the Additional Child Tax Credit — can result in a refund to you.

For 2025, the refundable portion is limited to $1,700 per child. To receive the refundable credit, you must have earned income (wages, self-employment income, or certain other income). The amount of refund you can receive is the lesser of $1,700 per child or 15 percent of your earned income above $2,500.

For example, if you have $25,000 in earned income and one child, your refundable credit would be 15 percent of $22,500 ($25,000 minus $2,500), which equals $3,375. However, the refundable portion caps at $1,700, so you would receive $1,700 as a refund. If your earned income is very low, the 15 percent calculation might result in less than $1,700.

may have access to children and Social Security numbers

To claim the Child Tax Credit for a child, that child must meet several requirements. The child must be under age 17 at the end of the tax year, be your son, daughter, stepchild, foster child, sibling, or descendant of any of these, and live with you for more than half the tax year. The child must also be a U.S. citizen, national, or resident alien.

Each child must have a valid Social Security number (SSN) issued by the Social Security Administration. A number issued solely for tax purposes does not count. You must provide the SSN on your tax return. If a child does not have an SSN by the time you file, you cannot claim the credit for that child for that year.

Only one person can claim the credit for each child. If parents are divorced or separated, the parent with custody for the greater part of the year typically claims the child, unless they sign a form releasing the claim to the other parent.

Changes from prior years

The $2,000 per-child amount has remained the same since 2017. However, the refundable portion has changed. In 2021 and 2022, the refundable portion was temporarily increased to $1,600 per child, and the income threshold for the refund was lowered. Those temporary increases expired after 2022, returning the refundable portion to $1,700 for 2023 and beyond.

The phase-out thresholds ($400,000 for married couples and $200,000 for others) have also remained stable since 2017. Congress has not adjusted these thresholds for inflation, so more families may be affected by the phase-out as incomes rise over time.

How to claim the credit on your tax return

You claim the Child Tax Credit on Form 1040 (U.S. Individual Income Tax Return) or Form 1040-SR if you are 65 or older. The credit goes on Schedule 8812 (Credits for may have access to Children and Other Dependents) if you need to calculate the refundable portion or if your income is above the phase-out threshold.

You will need each child's name, date of birth, Social Security number, and relationship to you. The IRS matches the SSN to Social Security Administration records, so accuracy is critical. If the SSN does not match or is invalid, the IRS will disallow the credit and may delay your refund while they investigate.

If you use tax software or work with a tax preparer, they will guide you through entering this information. The software or preparer will calculate the credit amount based on your income and the number of may have access to children.

Frequently Asked Questions

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

No. Your child must have a valid Social Security number issued by the Social Security Administration. An Individual Taxpayer Identification Number (ITIN) does not count. If your child is born late in the year and does not have an SSN by the time you file, you cannot claim the credit for that tax year. You may be able to claim it in a future year once the SSN is obtained.

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

Your credit reduces by $50 for every $1,000 (or part of $1,000) of income above the threshold. If you are married filing jointly with $410,000 MAGI and two children, your credit would reduce by $100 per child (for the $10,000 over the $400,000 threshold), bringing it from $4,000 to $3,800 total.

Can I get the full $2,000 as a refund?

No. The refundable portion is capped at $1,700 per child for 2025. The remaining $300 per child is non-refundable, meaning it can only reduce the tax you owe. If you owe less than $300 in federal tax, you will not receive that portion back.

Do I need to report the Child Tax Credit when I file my taxes?

Yes. You report it on your tax return using Form 1040 and Schedule 8812 if needed. The credit is not something you receive separately before filing — you claim it on your return, and the IRS processes it when they process your return.

What happens if the IRS rejects my child's Social Security number?

The IRS will disallow the credit and send you a notice explaining why. Common reasons include a mismatched name or number, a number that does not exist, or a number issued for tax purposes only. You will have the opportunity to respond with corrected information or documentation. This process can delay your refund by several months.