The 2025 Child Tax Credit Amount

The child tax credit for 2025 is $2,000 per child under age 17. This is the same amount as 2024. The credit applies to each may have access to child, so a family with three children can claim up to $6,000 total.

The credit reduces the federal income tax you owe dollar-for-dollar. If you owe $3,500 in taxes and claim a $2,000 child tax credit, your tax bill drops to $1,500. If the credit is larger than the tax you owe, you may receive the difference as a refund, though there are limits on how much of the credit is refundable.

The amount of $2,000 per child has been in place since 2018. Congress has not changed it for 2025, though there have been discussions about whether it will increase in future years.

Key Takeaways

  • The 2025 child tax credit is $2,000 per may have access to child under age 17, the same as 2024.
  • Your income determines whether you can claim the full $2,000 or a reduced amount, with phase-outs beginning at $400,000 for married couples filing jointly.
  • Up to $1,700 of the credit can be refundable, meaning you may receive money back even if you owe no tax.
  • You must have a valid Social Security number for each child and meet relationship and residency requirements to claim them.

Income Limits and Phase-Out Rules

The full $2,000 credit is available only if your income stays below a certain threshold. 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.

Once your income exceeds these thresholds, the credit reduces by $50 for every $1,000 (or fraction thereof) of income above the limit. This means the reduction happens quickly. A married couple with $410,000 in income would lose $100 of the credit per child, bringing it down to $1,900 per child.

The phase-out applies to your modified adjusted gross income, which is usually your standard adjusted gross income from your tax return. If you are unsure whether you fall within the phase-out range, the IRS worksheet on Form 1040 instructions will walk you through the calculation.

Refundable vs. Non-Refundable Portions

Part of the child tax credit is refundable, meaning you can receive it as a refund even if you owe no federal income tax. For 2025, up to $1,700 per child is refundable. The remaining $300 per child is non-refundable, so you can only use it to reduce tax you actually owe.

The refundable portion is called the Additional Child Tax Credit, and it is limited to 15 percent of your earned income above $2,500. This means if you have very low earned income, the refundable amount may be less than $1,700. For example, if your only earned income is $5,000, the refundable credit would be limited to $375 (15 percent of $2,500).

Most families with moderate to higher incomes will be able to use the full $1,700 refundable portion. The limitation mainly affects families with very low earned income or those who earn income only from sources like Social Security or unemployment benefits.

Who Can Claim the Credit

To claim a child on your 2025 tax return, the child must be under age 17 at the end of 2025, be your son, daughter, stepchild, foster child, sibling, or descendant of any of these (such as a grandchild or niece), and have lived with you for more than half the year. The child must also be a U.S. citizen, national, or resident alien with a valid Social Security number.

You must also claim the child as a dependent on your tax return. If another person (such as a grandparent) claims the child as a dependent instead, you cannot claim the credit for that child. Only one person can claim each child per tax year.

The child does not need to be biologically yours. Foster children and stepchildren count, as long as they meet the residency and relationship tests. A child who is adopted also counts from the date of adoption.

How the Credit Works on Your Tax Return

You claim the child tax credit on Form 1040 when you file your federal income tax return. You will list each may have access to child's name and Social Security number. The IRS matches this information against Social Security Administration records, so the number must be correct and issued to that specific child.

The credit is claimed on Schedule 8812 if you are trying to claim the refundable portion (Additional Child Tax Credit). If you are only using the non-refundable portion to reduce tax you owe, you claim it directly on Form 1040. Most tax software handles this automatically once you enter your children's information.

If you file your return and later realize you made an error with a child's information, you can file an amended return using Form 1040-X. The IRS will contact you if there is a mismatch between the name and Social Security number you reported and what Social Security has on file.

Changes From Previous Years

The $2,000 per-child amount has remained the same since 2018. However, the refundable portion has changed. From 2021 through 2023, the refundable portion was temporarily increased to $1,800 per child, and some families received advance payments during the year. That temporary increase expired after 2023, and the refundable portion returned to $1,700 for 2024 and 2025.

The income thresholds where the credit begins to phase out have also stayed the same since 2018. There is ongoing discussion in Congress about whether to increase the credit amount or change the income limits, but no changes have been made for 2025.

What Happens If You Claim a Child You Should Not

If you claim a child who does not meet the requirements, or if two people claim the same child, the IRS will disallow the credit. The agency matches Social Security numbers against its records and can identify duplicate claims. You will owe back the credit amount plus interest, and you may face a penalty.

If the error was unintentional, the penalty is usually smaller than if the IRS determines it was intentional. Keeping records of the child's residency (such as school enrollment, medical records, or lease agreements) helps prove your claim was legitimate if the IRS questions it.

Frequently Asked Questions

Can I claim the child tax credit if my child was born in December 2025?

Yes. The child must be under age 17 at the end of 2025, which means a child born on December 31, 2025, still counts. You will need the child's Social Security number to claim the credit, so make sure you have applied for one and received it before you file your return.

What if my child turns 17 during 2025?

You cannot claim the child tax credit for a child who is 17 or older at the end of 2025. If your child turns 17 on December 31, 2025, you cannot claim the credit. However, you may be able to claim a dependent exemption or other credits depending on your situation.

Do I lose the credit if my income is slightly over the phase-out limit?

Not entirely. The credit reduces gradually as income rises above the threshold, not all at once. For every $1,000 over the limit, the credit drops by $50 per child. So a small amount over the limit means a small reduction, not a complete loss of the credit.

Can I claim the credit if I do not file a tax return?

You must file a federal income tax return to claim the child tax credit, even if you have no tax liability. If you are owed a refund (including the refundable portion of the child tax credit), you need to file to receive it. Some people with very low income are not required to file, but they can still file to claim the refundable credit.

What if the child's other parent claims them instead?

Only one person can claim each child per tax year. If you and the child's other parent both claim the same child, the IRS will disallow one of the claims. Usually, the person with the higher income gets the credit, but you can work out an agreement with the other parent about who claims which children. If you are divorced or separated, your custody agreement may specify who claims the children.