The 2025 Child Tax Credit amount and basic structure

The Child Tax Credit for 2025 is $2,000 per child under age 17. This is the same amount as 2024 — Congress did not change it for the new tax year. The credit reduces the federal income tax you owe, dollar for dollar, and any amount you cannot use to pay taxes may be refunded to you (up to $1,700 per child, depending on your income).

The credit phases out as your income rises. For 2025, if you are a single filer, the credit begins to reduce when your income exceeds $400,000. For married couples filing jointly, it begins to reduce at $800,000. For each $1,000 (or fraction of $1,000) over that threshold, the credit decreases by $50.

You claim the credit on your federal tax return using Form 1040 and Schedule 8812 (or Form 1040-SR if you are 65 or older). The IRS uses the information you provide to calculate whether you are may have access to to the credit and how much.

Key Takeaways

  • The 2025 Child Tax Credit is $2,000 per may have access to child under age 17, the same as 2024.
  • The credit reduces your federal tax bill dollar for dollar, and you may receive a refund of up to $1,700 per child if the credit exceeds what you owe.
  • The credit begins to phase out at $400,000 of income for single filers and $800,000 for married couples filing jointly.
  • You must claim the credit on your tax return; the IRS does not send it automatically.
  • Your child must have a valid Social Security number, be a U.S. citizen, national, or resident alien, and live with you for more than half the year.

Who counts as a may have access to child for the credit

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

The child cannot be a may have access to child of another person for tax purposes in the same year. If parents are divorced or separated, the parent who has custody for the greater part of the year generally claims the credit, unless they sign a form releasing the credit to the other parent.

If you have a child who turned 17 during 2025, that child does not count for the Child Tax Credit. However, you may be able to claim a $500 credit for other dependents (such as a 17-year-old or a dependent adult) on Schedule 8812.

How the refundable portion works

Part of the Child Tax Credit is refundable, meaning you can receive money back even if you owe no federal income tax. For 2025, up to $1,700 per child can be refunded to you. This refundable portion is called the Additional Child Tax Credit and is calculated on Schedule 8812.

To receive the refundable portion, you must have earned income during the year — wages, self-employment income, or certain other types of income count. The amount you can receive as a refund depends on your earned income and the number of may have access to children you have. If your earned income is very low, the refundable amount may be smaller than $1,700 per child.

For example, if you have one may have access to child and owe $500 in federal tax, the $2,000 credit would first eliminate that $500 tax bill. The remaining $1,500 could potentially be refunded to you, up to the $1,700 limit for one child.

Income limits and how the credit phases out

The Child Tax Credit does not disappear entirely at higher incomes — it phases out gradually. For 2025, the phase-out begins at $400,000 of modified adjusted gross income for single filers, heads of household, and may have access to widows or widowers. For married couples filing jointly, it begins at $800,000.

For each $1,000 of income (or any part of $1,000) above the threshold, the credit decreases by $50 per child. This means if you are a single filer with one child and your income is $401,000, your $2,000 credit reduces to $1,950. If your income is $402,000, it reduces to $1,900.

Your modified adjusted gross income is generally your adjusted gross income (AGI) from your tax return, with certain modifications. Most people use their AGI directly. If the phase-out reduces your credit to zero, you receive no credit, though you may still be able to claim the $500 credit for other dependents.

How to claim the credit on your tax return

You claim the Child Tax Credit by filing a federal income tax return, even if you normally would not have to file. On Form 1040, you list each may have access to child's name and Social Security number. The IRS uses this information to verify the child and calculate your credit.

If you are claiming the refundable portion (the Additional Child Tax Credit), you must also complete Schedule 8812 and attach it to your Form 1040. Schedule 8812 walks you through the calculation of how much of your credit is refundable based on your earned income and the number of children.

You file your return with the IRS by the annual important date (usually April 15). If you file electronically, the process is faster, and you may receive your refund within 21 days of the IRS accepting your return. If you file on paper, processing takes longer.

Changes from previous years and what to expect

The $2,000 per-child amount has been in place since 2018. Before that, the credit was $1,000 per child. Congress extended the $2,000 amount through 2025, but it is set to expire after 2025 unless Congress acts again. This means the credit may change for 2026 and beyond, though no change has been finalized yet.

In 2021 and 2022, the IRS temporarily allowed monthly advance payments of the credit to families who registered. That program ended, and the credit now works only as a lump sum on your tax return. You do not receive payments throughout the year.

If you have questions about whether your specific situation qualifies for the credit, the IRS website (irs.gov) has a Child Tax Credit tool, and you can also speak with a tax professional or call the IRS at 1-800-829-1040.

Frequently Asked Questions

Can I claim the credit if my child does not have a Social Security number?

No. Your child must have a valid Social Security number to count as a may have access to child for the credit. If your child was born in the U.S., you can obtain a number from the Social Security Administration. If your child is not a U.S. citizen, they must be a resident alien with a valid number to count.

What if I share custody of my child with another parent?

The parent who has custody of the child for the greater part of the year can claim the credit. If you and the other parent split custody equally, you can agree in writing (using Form 8332) to let the other parent claim the credit instead. Only one parent can claim the credit per child per year.

Do I have to file a tax return to get the refundable portion of the credit?

Yes. You must file a federal income tax return to claim any part of the Child Tax Credit, including the refundable portion. Even if you have no tax liability, filing allows you to receive the refund. You cannot receive the credit without filing.

What happens to the credit after 2025?

The $2,000 per-child amount is set to expire after 2025 unless Congress extends it. If no action is taken, the credit would revert to $1,000 per child in 2026. Congress may change the amount, the income limits, or the refundable portion, but no final decision has been made yet.

Can I claim the credit for a child who is 17 years old?

Only if the child is under age 17 at the end of 2025. If your child turns 17 during 2025, they do not count for the Child Tax Credit. You may be able to claim a $500 credit for other dependents on Schedule 8812 if you have other may have access to dependents, such as a 17-year-old or a dependent adult.