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

For the 2025 tax year, the child tax credit remains at $2,000 for each 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, which means a $2,000 credit cuts your tax bill by $2,000.

The credit is available to most families, but your income level determines whether you get the full $2,000 or a reduced amount. If your modified adjusted gross income (MAGI) exceeds certain thresholds, the credit begins to phase out — meaning it shrinks by $50 for every $1,000 (or fraction thereof) over the limit. For 2025, the phase-out thresholds are $400,000 for married couples filing jointly and $200,000 for single filers and heads of household.

If the credit is larger than the tax you owe, you may receive a refund. The refundable portion — called the additional child tax credit — is limited to $1,700 per child for 2025, though this amount can change year to year.

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 receive the full credit or a reduced amount, with phase-out beginning at $400,000 (married filing jointly) or $200,000 (single).
  • You must have a valid Social Security number for each child and claim them as dependents on your tax return to receive the credit.
  • If the credit exceeds your tax bill, you may receive up to $1,700 per child as a refund through the additional child tax credit.

Who can claim the child tax credit

To claim the credit, the child must be your dependent, under age 17 at the end of 2025, and have a valid Social Security number. The child must also be your son, daughter, stepchild, foster child, sibling, or a descendant of any of these (such as a niece or nephew), and must have lived with you for more than half the year.

You must also meet a relationship test and a citizenship test. The child must be a U.S. citizen, national, or resident alien. If you are married, you generally must file a joint return to claim the credit, though there are limited exceptions for certain separated spouses.

If multiple people could claim the same child — such as divorced parents or grandparents raising a grandchild — only one person can claim the credit. If you and another person both claim the same child, the IRS will disallow one of the claims and may assess penalties.

How income affects the credit amount

Your modified adjusted gross income (MAGI) determines the credit you receive. For 2025, if your MAGI is $400,000 or less (married filing jointly) or $200,000 or less (single, head of household, or may have access to widow/widower), you receive the full $2,000 per child.

Once your MAGI exceeds these thresholds, the credit reduces by $50 for each $1,000 (or fraction of $1,000) over the limit. For example, if you are single with MAGI of $201,000, you are $1,000 over the $200,000 threshold. Your credit would reduce by $50, bringing it to $1,950 per child. If your MAGI is $201,500, the reduction is $100 (rounded up to the next $1,000), so your credit would be $1,900 per child.

The phase-out calculation can be complex, especially if you have multiple children or your income is close to the threshold. The IRS worksheet in the instructions to Form 1040 walks you through the calculation step-by-step.

Refundable vs. non-refundable portions of the credit

The child tax credit has two parts: the non-refundable portion and the refundable portion. The non-refundable portion reduces your tax bill but cannot result in a refund if it exceeds what you owe. The refundable portion — the additional child tax credit — can result in a refund even if you owe no tax.

For 2025, up to $1,700 per child of the $2,000 credit is refundable. This means if you owe $500 in federal tax and have one may have access to child, the $2,000 credit first covers your $500 tax bill. The remaining $1,500 can be refunded to you, but only up to the $1,700 refundable limit per child. In this case, you would receive a $1,500 refund.

To claim the refundable portion, you must have earned income during the year. The refundable credit is limited to 15 percent of your earned income over $2,500. If your earned income is low, this calculation may reduce the refundable amount you can claim.

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. The refundable portion has varied: it was $1,600 in 2020 and 2021, then $1,700 starting in 2022. For 2025, it remains at $1,700.

The income thresholds for phase-out also adjust each year for inflation. The 2025 thresholds ($400,000 for married filing jointly and $200,000 for single filers) are higher than 2024, meaning more families receive the full credit.

These amounts and thresholds are set by federal tax law and can change if Congress passes new legislation. The current structure is scheduled to expire after 2025 unless Congress extends it, though this is subject to change.

How to claim the credit on your tax return

You claim the child tax credit on Form 1040 (the main federal income tax form) using Schedule 8812 if you are claiming the refundable additional child tax credit. If you are only claiming the non-refundable portion, you may not need Schedule 8812, depending on your situation.

On your return, you must list each may have access to child's name, date of birth, and Social Security number. The IRS matches this information against Social Security Administration records. If the information does not match or the child's number is invalid, the IRS will disallow the credit and send you a notice.

You can file your return on paper or electronically. Electronic filing is faster and reduces errors. If you use tax software or a tax preparer, they will guide you through entering the information and calculating the credit automatically.

Common situations and special rules

If you are divorced or separated, the parent with primary custody (more than half the year) can claim the credit unless they sign a form releasing the claim to the other parent. Form 8332 is used for this purpose. If you are unsure who has primary custody, count the number of nights the child spent with each parent during the year.

If you are a grandparent or other relative raising a child, you can claim the credit if the child meets all the tests — relationship, age, citizenship, Social Security number, and residency. You do not need legal guardianship or adoption; the child straightforward needs to have lived with you for more than half the year and be your dependent.

If you adopt a child during the year, you may be able to claim the credit for that child if they meet the age and other requirements. If the adoption is not finalized by the end of the year, you generally cannot claim the credit until the following year.

Frequently Asked Questions

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

No. Your child must have a valid Social Security number to claim the credit. If your child was born during the year and does not yet have a number, you can request one from the Social Security Administration. You can still file your return and claim the credit once you have the number, though you may need to file an amended return if you initially filed without it.

What happens if I claim a child the other parent also claims?

The IRS will disallow one of the claims. Both parents will receive a notice, and the parent who filed first will keep the credit. The other parent will need to file an amended return removing the child. If this happens repeatedly, the IRS may assess penalties and require you to prove your right to claim the child in future years.

Does the child tax credit reduce my tax bill or give me a refund?

It does both. The credit first reduces your tax bill dollar-for-dollar. If the credit is larger than your tax bill, the refundable portion (up to $1,700 per child for 2025) can result in a refund. For example, if you owe $800 and have a $2,000 credit, your bill becomes zero and you receive a refund of up to $1,200.

Can I claim the credit if my child is a U.S. resident alien but not a citizen?

Yes. The child must be a U.S. citizen, national, or resident alien. A resident alien is someone who has a green card or meets the substantial presence test. You will need to provide proof of the child's status when you file your return.

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

Your credit reduces by $50 for each $1,000 (or fraction thereof) over the threshold. Use the worksheet in the Form 1040 instructions to calculate the exact amount. Even if your income is well above the threshold, you may still receive some credit unless your income is extremely high.