Where to claim the child tax credit on your return

You claim the child tax credit on Form 1040 (the main federal income tax form) or Form 1040-SR if you are 65 or older. The credit itself goes on Schedule 8812, which you attach to your 1040. If you are filing electronically through tax software, the program walks you through the questions and fills these forms automatically — you do not need to understand the form names or numbers.

The IRS allows you to claim up to $2,000 per child under 17 at the end of the tax year. You enter each child's name, date of birth, and Social Security number on Schedule 8812, and the software or your tax preparer calculates how much credit you receive based on your income and filing status.

If you received advance child tax credit payments in 2024 (monthly deposits that started in July), you will also need to file Form 6419 to reconcile what you received against what you are owed. Tax software prompts you for this automatically.

Key Takeaways

  • You claim the child tax credit on Schedule 8812, attached to Form 1040, by listing each child's name, birth date, and Social Security number.
  • The credit is worth up to $2,000 per child under 17, but the amount you receive depends on your income and filing status.
  • If you received advance monthly payments in 2024, you must file Form 6419 with your return to match those payments against your actual credit.
  • Tax software or a tax preparer handles the forms and calculations for you; you only need to provide the child information and your income.
  • You must have a valid Social Security number for each child to claim them, and the child must be a U.S. citizen, national, or resident alien.

Who can claim the credit

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

You must also claim the child as a dependent on your return. If two parents are filing separately, only one can claim the child. If the parents are unmarried and not filing jointly, the parent with whom the child lived for the longer period claims the credit — or if the time is equal, the parent with the higher income.

Your income affects how much credit you receive. The credit begins to reduce if your modified adjusted gross income (MAGI) exceeds $400,000 for married filing jointly, $200,000 for single or head of household, or $200,000 for married filing separately. For every $1,000 over the threshold, the credit drops by $50.

What information you need before you file

Gather your child's full legal name, date of birth, and Social Security number for each child you plan to claim. The name and number must match the Social Security Administration's records exactly, or the IRS will reject the credit. If your child does not yet have a Social Security number, you can request one from the Social Security Administration before filing, or you can file your return and claim the credit once the number arrives.

You will also need your own Social Security number or Individual Taxpayer Identification Number (ITIN), your filing status, and your total income for the year. If you are married filing jointly, you need your spouse's information as well. Have your W-2 forms, 1099 forms, or other income documents ready so you can calculate your income accurately.

If you received advance child tax credit payments in 2024, locate the letter the IRS sent you in January 2025 showing how much you received. This letter (Notice 1444-C) lists the monthly amounts. You will need this to complete Form 6419.

How advance payments affect what you owe or receive

The IRS began sending advance child tax credit payments in July 2024 — monthly deposits of $250 or $300 per child, depending on the child's age. These were half of your estimated 2024 credit. When you file your 2024 return, you reconcile these payments against your actual credit using Form 6419.

If you received more in advance payments than you are owed in total credit, you owe the difference back to the IRS. If you received less, the IRS sends you the remaining amount as a refund. For example, if you received $1,500 in advance payments but your actual credit is $2,000, you receive $500 more. If your actual credit is $1,200, you owe back $300.

Some taxpayers can claim a limited recapture — meaning they owe back only part of the excess advance payments — if their income falls below certain thresholds. This protection applies if your 2024 MAGI is under $400,000 (married filing jointly) or $200,000 (single or head of household). Tax software calculates this automatically.

Filing through tax software versus a tax preparer

Most people file using tax software such as TurboTax, H&R Block, or the IRS Free File program (free for households earning under $79,000). The software asks you questions about your children, calculates the credit, and files the forms for you. You do not need to understand Schedule 8812 or Form 6419 — the software handles it.

If you prefer to work with a person, a tax preparer or CPA can file your return for you. Tax preparers charge fees ranging widely depending on your situation and location. The IRS also offers free tax preparation through the Volunteer Income Tax information (VITA) program if your household income is under $79,000 — you can find a VITA site near you through the IRS website.

Whether you use software or a preparer, you provide the same information: your child's name, birth date, Social Security number, and your income. The difference is who enters it and who files the forms.

What happens after you file

Once you file your return, the IRS processes it and either sends you a refund or bills you for additional tax owed. If you claimed the child tax credit and received a refund, the credit is included in that refund amount. Processing typically takes 21 days if you filed electronically, or longer if you mailed a paper return.

If the IRS has a question about your claim — for example, if the child's Social Security number does not match their records — they will send you a notice asking for more information. Respond to any IRS notice promptly with the documents they request.

If you received advance payments and owe money back, the IRS will reduce your refund by that amount or add it to any tax you owe. You will see the reconciliation on your final return transcript.

Common reasons the credit is denied or reduced

The IRS denies the child tax credit most often because the child's Social Security number does not match their records, the child did not live with you for more than half the year, or the child was 17 or older at the end of the tax year. Double-check the child's name and number before you file.

Your credit is reduced if your income exceeds the threshold for your filing status. It is also reduced if you claimed the child as a dependent but another person (such as a non-custodial parent) also claimed the same child. Only one person can claim each child per tax year.

If you received advance payments and your income was higher than you expected, your actual credit may be smaller than the advance payments you received, meaning you owe money back. This is not a penalty — it is a reconciliation of what you were paid versus what you actually owed.

Frequently Asked Questions

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

You can file your return without the number and claim the credit once the child receives a Social Security number, or you can request a number from the Social Security Administration before filing. The IRS will not process the credit until a valid number is on file, so there is no advantage to filing early without it.

What if the child's other parent claims them on their return too?

The IRS will reject the credit for one of you. If you and the other parent both claim the same child, the IRS will contact you both and ask which of you is may have access to to claim them. Only one person can claim each child per year. If you are unmarried and not filing jointly, the parent with whom the child lived longer has the right to claim them.

Do I have to pay back all the advance payments if my income was higher than expected?

Not necessarily. If your 2024 income is below the threshold for your filing status, you may may have access to for limited recapture, which caps how much you owe back. Married filing jointly with income under $400,000 and single filers with income under $200,000 have this protection. Tax software calculates this for you.

Can I claim the credit for a foster child or stepchild?

Yes, if the child lived with you for more than half the year and you claim them as a dependent. A stepchild counts if they are the child of your spouse. A foster child counts if they were placed with you by an authorized placement agency or court order.

What if I file my return and then realize I forgot to claim a child?

You can file an amended return using Form 1040-X to add the child and claim the credit. You have three years from the original due date to file an amended return and claim a credit you missed.