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

The federal Child Tax Credit for 2025 remains $2,000 for each may have access to child under age 17 at the end of the tax year. This is the amount you can subtract from the federal income tax you owe, dollar for dollar. The credit has stayed at $2,000 since 2018, though the rules around who can claim it and how much you receive have shifted over time.

The credit applies to children who are your biological children, stepchildren, adopted children, or foster children, as long as they lived with you for more than half the year and you paid for more than half their living expenses. The child must also have a valid Social Security number and be a U.S. citizen, national, or resident alien.

Key Takeaways

  • The 2025 Child Tax Credit is $2,000 per may have access to child under age 17, subtracted directly from your federal income tax bill.
  • Income limits determine whether you receive the full $2,000 or a reduced amount: $400,000 for married couples filing jointly, $200,000 for single filers.
  • If the credit exceeds the tax you owe, you may receive the difference as a refund, up to $1,700 per child through the refundable portion.
  • You claim the credit on your federal tax return using Form 1040 and Schedule 8812, listing each child's name and Social Security number.

How income limits reduce the credit amount

If your income exceeds certain thresholds, the $2,000 credit begins to phase out. For married couples filing jointly, the limit is $400,000 of modified adjusted gross income. For single filers, head of household filers, and married couples filing separately, the limit is $200,000. For each $1,000 (or fraction thereof) over the limit, the credit reduces by $50.

For example, if you are a single filer with $210,000 in income, you are $10,000 over the $200,000 threshold. That means your credit reduces by $500 (ten increments of $50), bringing your per-child credit from $2,000 down to $1,500. The reduction applies to all your children, not just one.

The refundable portion: getting money back if you owe no tax

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

If you owe $500 in federal tax and have two children, your $4,000 credit ($2,000 per child) would first wipe out the $500 you owe. You would then receive a refund of up to $3,500—the remaining $3,500 of your credit, limited by the $1,700 refundable cap per child. The exact refund depends on your earned income and other factors on your return.

Who cannot claim the full credit

You cannot claim the Child Tax Credit for a child if someone else is claiming that child as a dependent on their tax return. This often comes up in custody situations: only one parent can claim each child per tax year, even if both parents share custody. The parent who has custody for the greater part of the year typically claims the child, unless there is a custody agreement stating otherwise.

You also cannot claim the credit for a child who is your spouse, or for a child who files a joint return with a spouse. Additionally, the child must be a U.S. citizen, national, or resident alien—not just a legal resident or visa holder.

How to claim the credit on your tax return

You claim the Child Tax Credit on your federal tax return using Form 1040 (the main individual income tax form) and Schedule 8812 (Additional Child Tax Credit). On Schedule 8812, you list each may have access to child's name, date of birth, and Social Security number. The form calculates how much of your credit is refundable based on your earned income.

If you use tax software, the program will walk you through questions about each child and automatically fill in the correct amounts. If you file by hand or with a tax preparer, make sure you have each child's Social Security number and birth date ready. Errors in the child's name or number can delay your refund or trigger an IRS notice.

Changes that may affect the 2025 credit

The $2,000 per-child amount and the $1,700 refundable cap are set by current law. However, Congress has proposed changes to the credit in past years, and proposals may resurface. The credit was temporarily expanded during the pandemic (to $3,600 per child for 2021) but returned to $2,000 for 2022 and beyond.

Tax law can change, so it is worth checking the IRS website or speaking with a tax preparer closer to tax time if you want to confirm the amounts for the year you are filing. The IRS publishes updated information each January for the current tax year.

Frequently Asked Questions

Can I claim the credit for a child who turned 17 during 2025?

No. The child must be under age 17 at the end of the tax year (December 31, 2025). If your child turns 17 on December 31, 2025, they do not may have access to for the 2025 credit. If they turn 17 on January 1, 2026, they do may have access to for the 2025 credit because they were under 17 for the entire year.

What if my child has no Social Security number?

You cannot claim the credit without a valid Social Security number for each child. If your child was born in the U.S. but does not yet have a number, you can request one from the Social Security Administration. If your child is not a U.S. citizen or resident alien, they do not may have access to for the credit.

Do I lose the credit if I earn too much money?

You do not lose the entire credit, but it reduces if your income exceeds the threshold. For every $1,000 over the limit, the credit drops by $50 per child. At very high incomes, the credit may reduce to zero, but this typically happens only for incomes well above $500,000 for most filers.

Can both parents claim the same child if they share custody?

No. Only one parent can claim each child per tax year. If you share custody, you and the other parent must decide who claims the child, or follow the terms of a custody agreement. Claiming the same child on two returns will trigger an IRS notice and delay both refunds.

Will I get the refund if I owe back taxes or student loans?

If you owe federal income tax from a prior year, the IRS may use your refund to pay that debt. If you owe student loans in default, the Department of Education may also offset your refund. State tax debts and child support obligations can also trigger offsets. Contact the IRS or your loan servicer before filing if you think your refund may be affected.