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

The Child Tax Credit for 2025 remains at $2,000 for each may have access to child under 17 years old at the end of the tax year. This is the same amount as 2024. The credit reduces the federal income tax you owe dollar-for-dollar, and depending on your income and filing status, you may receive some or all of it as a refund even if you owe no tax.

The credit phases out—meaning it shrinks—if your modified adjusted gross income (MAGI) exceeds certain thresholds. For married couples filing jointly, the phase-out begins at $400,000 of income. For single filers and heads of household, it begins at $200,000. For each $1,000 (or fraction thereof) over the threshold, the credit reduces by $50.

To claim the credit, your child must have a valid Social Security number, be a U.S. citizen, national, or resident alien, live with you for more than half the year, and be claimed as your dependent. You must also file a tax return to receive the credit.

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 begins to reduce if your income exceeds $400,000 (married filing jointly) or $200,000 (single or head of household).
  • You can claim the credit only if your child has a valid Social Security number and you file a tax return.
  • The credit can reduce your tax bill to zero and may result in a refund if you have no tax liability.
  • If you have no tax liability, you may still receive up to $1,700 of the credit as a refund through the Additional Child Tax Credit.

Income limits and how the phase-out works

Your income determines whether you receive the full $2,000 credit or a reduced amount. The IRS uses your modified adjusted gross income (MAGI)—which for most people is straightforward your adjusted gross income from your tax return—to calculate this.

If you are married filing jointly and your MAGI is $400,000 or less, you receive the full credit. If your MAGI exceeds $400,000, the credit shrinks by $50 for every $1,000 of income over that threshold. For example, if your MAGI is $401,000, you lose $50 from the credit, bringing it to $1,950 per child.

Single filers and heads of household have a lower threshold: the credit begins to phase out at $200,000 of MAGI. Married couples filing separately have a threshold of $200,000 as well.

How the credit reduces your tax bill

The child tax credit is a refundable credit in part, meaning it can reduce your tax liability below zero and result in a refund. However, the refundable portion—called the Additional Child Tax Credit—is limited to $1,700 per child for 2025.

Here is how it works in practice: suppose you owe $800 in federal income tax and have one may have access to child. The $2,000 credit wipes out your $800 tax bill and leaves $1,200 unused. Of that $1,200, you can claim up to $1,700 as a refund (in this case, the full $1,200). You would receive a $1,200 refund check.

If you owe no tax at all, you can still claim the Additional Child Tax Credit up to $1,700 per child, which would be paid to you as a refund. This is one reason families with lower incomes often receive refunds even when they had no tax withheld from paychecks.

Who can claim the credit

To claim the child tax credit, you must meet several requirements. Your child must be under 17 years old at the end of the tax year (so a child who turns 17 on December 31, 2025, does not may have access to for 2025). They must be your son, daughter, stepchild, foster child, sibling, or descendant of any of these (such as a grandchild or niece).

Your child must live with you for more than half the year. Temporary absences for school, medical care, military service, or vacation do not count against this requirement. Your child must also be a U.S. citizen, national, or resident alien with a valid Social Security number.

Finally, you must claim your child as a dependent on your tax return. If another person (such as an ex-spouse) claims your child as a dependent under a custody agreement, that person receives the credit, not you.

Dependent care credit and other child-related credits

The child tax credit is separate from other credits you may be able to claim. The Child and Dependent Care Credit is different: it covers expenses you paid for childcare or daycare so you could work or look for work. The maximum credit is $1,050 per child under 13 (or a dependent of any age who is disabled), though the actual amount depends on your income and what you spent.

You cannot claim both the child tax credit and the dependent care credit for the same child in the same year. However, you can claim the child tax credit for one child and the dependent care credit for another child if both meet the requirements.

If you have a child in college, you may also be able to claim the American Opportunity Tax Credit or the Lifetime Learning Credit for education expenses. These are separate from the child tax credit and have their own income limits and rules.

What changed from 2024 to 2025

The child tax credit amount itself did not change from 2024 to 2025—it remained at $2,000 per child. The income thresholds where the credit begins to phase out also stayed the same: $400,000 for married couples filing jointly and $200,000 for single filers and heads of household.

The Additional Child Tax Credit (the refundable portion) also remained at $1,700 per child. Tax law is set by Congress, and the credit amounts are adjusted for inflation in some years but not others. The 2025 amounts reflect no change from the prior year.

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 have no tax liability. You will need your child's full name, date of birth, and Social Security number. On Form 1040 (the main individual income tax form), you list each may have access to child and enter the credit amount on the appropriate line.

If you use tax software, the program will ask you questions about each child and calculate the credit automatically. If you file by paper, you complete Schedule 8812 (Additional Child Tax Credit) if you expect to receive a refund larger than your tax liability, or if you have no tax liability at all.

You must file your return by the important date (usually April 15) to claim the credit for that tax year. If you file late, you may still claim the credit, but the IRS may reduce your refund by any penalties or interest owed.

Frequently Asked Questions

Can I claim the child tax credit if my child was born on December 31, 2025?

Yes. Your child must be under 17 at the end of the tax year, so a child born on December 31, 2025, is under 17 on that date and qualifies for the 2025 credit. You will need their Social Security number to claim the credit.

What if I do not have a Social Security number for my child yet?

You cannot claim the credit without a valid Social Security number. If your child was born late in the year and you have not yet received their number, you can file your return without the credit and then file an amended return once you have the number. Alternatively, you can wait to file until you receive the number.

Can my ex-spouse and I both claim the child tax credit for the same child?

No. Only one person can claim a child as a dependent on a tax return. If you have a custody agreement, the agreement usually specifies who claims the child. If there is no agreement, the parent with primary custody claims the child and the credit. If you and your ex-spouse cannot agree, the IRS will disallow the credit for whoever filed second.

Do I lose the entire credit if my income is slightly over the threshold?

No. The credit phases out gradually. For every $1,000 (or part of $1,000) over the threshold, you lose $50 per child. If you are $500 over the threshold, you lose $50. If you are $1,500 over, you lose $100. You only lose the entire credit if your income is very high.

Can I claim the child tax credit if my child does not live with me full-time?

Your child must live with you for more than half the year. If your child lives with you for exactly half the year and with the other parent for half the year, you do not meet the requirement. However, temporary absences for school, vacation, or medical treatment do not count against the requirement.