The 2025 child tax credit is up to $2,000 per child under 17

The federal child tax credit for 2025 is $2,000 per may have access to child under age 17. This is the same amount as 2024. The credit reduces the federal income tax you owe dollar-for-dollar, and you claim it when you file your tax return for the 2025 tax year (which you file in early 2026).

The credit phases out if your income is above a certain threshold. For married couples filing jointly, the phase-out begins at $400,000 of modified adjusted gross income. For single filers and heads of household, it begins at $200,000. For married filing separately, it begins at $200,000. Once your income exceeds these thresholds, the credit reduces by $50 for each $1,000 (or fraction thereof) of income above the limit.

You must have a valid Social Security number for each child you claim, and the child must be a U.S. citizen, national, or resident alien. The child must also be your son, daughter, stepchild, foster child, sibling, or descendant of any of these.

Key Takeaways

  • The 2025 child tax credit is $2,000 per child under age 17, claimed on your federal tax return.
  • The credit begins to reduce if your income exceeds $400,000 (married filing jointly) or $200,000 (single or head of household).
  • You need a valid Social Security number for each child and proof of the parent-child relationship.
  • Some families may receive a refund if the credit exceeds the tax they owe, depending on the refundable portion rules in effect.

How the credit reduces your tax bill

A tax credit is different from a deduction. A deduction lowers the income amount you are taxed on. A credit directly reduces the tax you owe. If you owe $3,000 in federal income tax and you have a $2,000 child tax credit, your tax bill becomes $1,000.

If the credit is larger than the tax you owe, you may receive a refund. However, the refundable portion of the credit (the amount you can get back as a refund) is limited. For 2025, up to $1,700 per child can be refunded to you if you do not owe enough tax to use the full $2,000 credit. This refundable portion is called the Additional Child Tax Credit or Refundable Child Tax Credit.

Income limits and how they work

Your modified adjusted gross income (MAGI) determines whether the full $2,000 credit applies to you. MAGI is usually your adjusted gross income from your tax return, with certain modifications added back in.

If you are married filing jointly and your MAGI is $400,000 or less, you get the full $2,000 per child. If your MAGI is $400,001 to $410,000, the credit reduces by $50 for each $1,000 over the threshold. For example, if your MAGI is $402,000, you are $2,000 over the limit, so the credit reduces by $100 (two increments of $50), bringing it to $1,900 per child.

Single filers and heads of household have a lower threshold: $200,000. Married filing separately filers also have a $200,000 threshold. The reduction works the same way—$50 for each $1,000 (or fraction thereof) over the limit.

Who can claim the credit

You can claim the child tax credit if the child is your dependent and meets the age and relationship requirements. The child must be under age 17 at the end of the tax year (so a child who turns 17 on December 31, 2025, does not may have access to for the 2025 credit). The child must also be a U.S. citizen, national, or resident alien.

The child must be your biological child, adopted child, stepchild, foster child, or a sibling or descendant of any of these (such as a niece, nephew, or grandchild) who lives with you for the entire year and whom you support financially.

You cannot claim the credit for a child if someone else claims that child as a dependent on their tax return. If parents are divorced or separated, the parent with custody of the child for the majority of the year usually claims the credit, unless they sign a form releasing the credit to the other parent.

What documentation you need

When you file your tax return, you will need the child's full legal name and valid Social Security number. The IRS matches this information against Social Security Administration records, so the name and number must be exact.

You do not need to submit birth certificates or custody documents with your return, but you should keep them in your records in case the IRS asks to verify the relationship. If you adopted the child, keep adoption papers. If the child is a foster child, keep documentation from the state or local agency showing the placement.

If you are claiming the credit and the child's other parent also claims the child on a separate return, the IRS will catch the duplicate and disallow one of the claims. This can delay your refund while the IRS investigates.

Changes that may affect your credit in future years

The $2,000 credit amount and the income thresholds are set by current law. However, parts of the tax code that govern the child tax credit are scheduled to change after 2025 unless Congress acts. Some provisions of the Tax Cuts and Jobs Act of 2017 are set to expire at the end of 2025, which could affect the credit amount and refundable portion in 2026 and beyond.

It is worth checking the IRS website or consulting a tax professional before you file your 2026 return to see whether the credit rules have changed. Tax laws can shift, and staying informed helps you plan ahead.

Frequently Asked Questions

Can I claim the child tax credit if my child has no Social Security number?

No. Your child must have a valid Social Security number to claim the credit. If your child does not have one, you can request one from the Social Security Administration. Until the number is issued and you have it, you cannot claim the credit on your return.

What if I have more than one child—do I get $2,000 for each?

Yes. The $2,000 credit applies to each may have access to child under age 17. If you have three children who meet the requirements, you can claim up to $6,000 in credits (before any phase-out due to income limits).

Do I have to be a U.S. citizen to claim the child tax credit?

No. You do not have to be a citizen, but you must have a valid Individual Taxpayer Identification Number (ITIN) or Social Security number to file a tax return and claim credits. Your child must be a U.S. citizen, national, or resident alien.

Can I claim the credit if my child turned 17 during 2025?

No. The child must be under age 17 at the end of the tax year. If your child turned 17 at any point during 2025, they do not may have access to for the 2025 credit. However, they may may have access to for the Credit for Other Dependents, which is $500 per dependent.

What happens if I claim the credit and the IRS says I was not may have access to to it?

The IRS will disallow the credit and send you a notice. You will owe back the tax you saved plus interest. If the error was unintentional, you may not face a penalty, but you should respond to the notice and provide documentation of the child's relationship to you and their age.