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

For the 2025 tax year, the child tax credit remains at $2,000 per may have access to child under age 17. This is the amount you can subtract from the federal income tax you owe, dollar for dollar. The credit does not change based on your income unless you earn above certain thresholds, which vary by filing status.

The credit is partially refundable, meaning if the credit is larger than the tax you owe, you may receive the difference as a refund. The refundable portion is capped at $1,700 per child for 2025, though this amount can shift year to year based on inflation adjustments.

You claim the credit on your federal tax return when you file. The IRS uses the information you provide — the child's name, date of birth, and Social Security number — to verify the child qualifies.

Key Takeaways

  • The credit is $2,000 per child under 17, and you subtract it directly from your tax bill.
  • If the credit exceeds what you owe in taxes, up to $1,700 per child may be refunded to you.
  • The credit begins to reduce if your modified adjusted gross income exceeds $400,000 (married filing jointly) or $200,000 (single or head of household).
  • You must have a valid Social Security number for each child and be the child's parent, adoptive parent, or legal guardian to claim the credit.
  • The credit is claimed on your federal tax return; it does not require a separate form or advance process.

Income limits and phase-out thresholds

The $2,000 credit applies at any income level up to a certain point. Once your modified adjusted gross income (MAGI) exceeds the threshold for your filing status, the credit reduces by $50 for each $1,000 (or fraction thereof) over the limit.

For 2025, the thresholds are $400,000 for married couples filing jointly and $200,000 for single filers, heads of household, and married couples filing separately. If your income is below these amounts, you receive the full $2,000 per child with no reduction.

MAGI is usually your adjusted gross income from your tax return, but it can include certain types of income the IRS adds back. If you are unsure whether your income triggers the phase-out, the IRS worksheet in the tax instructions walks you through the calculation.

Who qualifies as a dependent child

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

The child cannot be claimed as a dependent by anyone else. If you and another person both have custody, only one of you can claim the credit for that child in a given year. If you cannot agree, the IRS has rules about which parent gets the credit, typically based on who has primary custody.

Adopted children and foster children count as long as the adoption is legal or the foster care arrangement is court-ordered. A child who turns 17 during the tax year does not may have access to for that year.

The refundable portion and how it works

Part of the child tax credit is refundable, which means you can receive money back even if you owe no federal income tax. For 2025, up to $1,700 per child is refundable. This portion is sometimes called the additional child tax credit or the refundable child tax credit.

Here is how it works in practice: suppose you owe $500 in federal tax and have two children, so your credit is $4,000. Your tax bill drops to zero, and you have $3,500 of credit left over. The refundable portion allows you to receive up to $3,400 (two children × $1,700) of that remaining credit as a refund. The other $100 is not refundable and is lost.

To receive the refundable portion, you must have earned income — wages, self-employment income, or certain other types of income the IRS recognizes. If you have no earned income, the credit is not refundable, though you can still use it to reduce any tax you owe.

How to claim the credit on your tax return

You claim the child tax credit on Form 1040 (the main federal income tax form) or the form you use to file your return. The IRS also provides Schedule 8812 if you need to calculate the refundable portion or if your situation is more complex.

On the form, you 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 number does not match or is invalid, the IRS will deny the credit and send you a notice.

You do not need to send proof of the child's age, relationship, or residency with your return unless the IRS asks. However, keep records — birth certificates, adoption papers, custody orders, or school enrollment records — in case the IRS requests them later.

Changes from prior years and what to watch for

The $2,000 per-child amount has been in place since 2018. The refundable portion ($1,700 in 2025) is adjusted annually for inflation, so it may differ from prior years. The income thresholds ($400,000 and $200,000) also remain fixed unless Congress changes the law.

In late 2025 or early 2026, Congress may debate whether to extend, modify, or let certain tax provisions expire. If you are planning your finances or expecting a large credit, check the IRS website or a tax professional closer to filing time to confirm the rules for the year you are filing.

Some states also offer their own child tax credits or child-dependent credits. These are separate from the federal credit and have their own rules and amounts. Your state tax return will show whether you may have access to for a state credit.

Frequently Asked Questions

Can I claim the credit for a child who does not have a Social Security number?

No. The child must have a valid Social Security number, and it must match IRS records. If your child was born abroad or does not yet have a number, you cannot claim the credit until you obtain one. An Individual Taxpayer Identification Number (ITIN) does not may have access to.

What if my child turns 17 during 2025?

You cannot claim the credit for that child in 2025. The child must be under 17 at the end of the tax year (December 31, 2025) to may have access to. If the child turns 17 on December 31, they do not meet the requirement.

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

The credit does not disappear, but it reduces. For every $1,000 (or part of $1,000) your income exceeds the threshold for your filing status, the credit drops by $50. At very high incomes, the credit may be reduced to zero, but this happens only at income levels well above $400,000 for joint filers.

Can two parents both claim the credit for the same child?

No. Only one person can claim the credit per child per year. If you and another parent share custody, you must decide who claims the child, or follow IRS rules if you cannot agree. Claiming the same child twice is considered fraud and can result in penalties.

Is the child tax credit the same as the earned income tax credit?

No. The earned income tax credit (EITC) is a separate credit based on your earned income and filing status. You may be able to claim both the child tax credit and the EITC in the same year if you meet the requirements for each.