The Child Tax Credit Still Exists in 2025, But the Amount Depends on Your Income

Yes, there is a child tax credit for 2025. The federal government allows you to reduce your income tax by $2,000 per may have access to child under age 17. However, the credit amount and how you receive it have changed compared to 2024, and the rules shift again in 2026 unless Congress acts.

The credit is not automatic—you claim it on your tax return by listing each child's Social Security number. The IRS then reduces what you owe, dollar for dollar. If the credit is larger than your tax bill, you may receive the difference as a refund, though this depends on which version of the credit applies to you.

Key Takeaways

  • The child tax credit is $2,000 per child under 17 in 2025, but the refundable portion (the part you can get back as a check) is limited to $1,700 per child.
  • Your income determines whether you get the full credit or a reduced amount; the credit begins to shrink at $400,000 for married couples filing jointly and $200,000 for single filers.
  • You must have a valid Social Security number for each child to claim the credit on your tax return.
  • The credit rules are set to change again in 2026 unless Congress passes new legislation, so what applies in 2025 may not explore next year.

How the Refundable Portion Works

Part of the child tax credit is refundable, meaning you can get money back even if you owe no tax. In 2025, up to $1,700 per child is refundable. The remaining $300 per child is non-refundable, so it can only reduce the tax you owe—it cannot result in a refund to you.

This matters most to lower-income families. If you owe $800 in federal tax and have two children, the $2,000 credit wipes out your tax bill and leaves $1,200. Of that $1,200, you receive $1,400 as a refund (because $1,700 × 2 children = $3,400 refundable, minus the $800 you owed, but capped at the refundable limit). The exact calculation depends on your specific tax situation, which is why a tax professional or free tax software can help you see your actual refund.

Income Limits and How the Credit Phases Out

If your income is below $400,000 (married filing jointly) or $200,000 (single or head of household), you receive the full $2,000 credit per child. Above those thresholds, the credit shrinks by $50 for every $1,000 of income over the limit.

For example, if you are married filing jointly and earn $410,000, you are $10,000 over the threshold. The credit reduces by $500 (because $10,000 ÷ $1,000 × $50 = $500), so you would receive $1,500 per child instead of $2,000. The credit continues to shrink as income rises, though it does not disappear entirely unless your income is very high.

Who Counts as a may have access to Child

To claim the credit, a child must be under age 17 at the end of 2025, be your son, daughter, stepchild, foster child, sibling, or descendant of any of these, and live with you for more than half the year. The child must also be a U.S. citizen, national, or resident alien with a valid Social Security number.

The child cannot be claimed by anyone else on their tax return. If you and another parent both have custody, only one of you can claim the credit for that child in a given year. If you are divorced or separated, the parent with primary custody usually claims the credit unless a court order or written agreement says otherwise.

How to Claim the Credit on Your 2025 Tax Return

When you file your 2025 tax return (due April 15, 2026), you list each may have access to child's name and Social Security number on Schedule 8812 or directly on your Form 1040, depending on which version of tax software or form you use. The IRS matches the Social Security number to its records to verify the child exists and is not claimed by someone else.

If you use free tax software (such as IRS Free File, available to households earning under a certain threshold that varies by year), the software walks you through the questions and calculates the credit for you. If you work with a tax professional, they will ask for your children's names, birthdates, and Social Security numbers and handle the rest.

What Happens in 2026 and Beyond

The current rules for the child tax credit expire at the end of 2025. Starting in 2026, unless Congress passes new legislation, the credit will revert to $2,000 per child with a refundable portion of only $1,600 (instead of $1,700). The income thresholds and phase-out rates may also change.

This is not certain—Congress may extend the current rules, modify them, or let them change as scheduled. Check the IRS website or a tax professional closer to tax season 2026 to learn what applies to your situation. Tax laws can shift, and what you claim in 2025 may not be identical to what you claim in 2026.

Frequently Asked Questions

Do I have to claim the child tax credit, or can I skip it?

You do not have to claim it, but there is no reason not to. The credit reduces your tax bill or increases your refund. If you owe tax, claiming the credit lowers what you owe. If you are due a refund, claiming the credit makes the refund larger. There is no downside to claiming it if your child meets the requirements.

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

No. The child must have a valid Social Security number to be claimed. If your child was born late in 2025 and you have not yet received their Social Security number, you can still file your return and claim the credit once you have the number—you may need to file an amended return or the IRS may contact you to verify.

What if my ex-spouse claims our child and I also try to claim them?

The IRS will reject one of the claims. Only one parent can claim a child per tax year. If you have a custody agreement, follow it. If you do not have a written agreement and both parents try to claim the same child, the IRS typically allows the claim from the parent with primary custody. You may need to provide proof of custody to the IRS.

Does the child tax credit affect other benefits like SNAP or Medicaid?

No. The child tax credit is a federal income tax benefit and does not count as income for purposes of means-tested programs like SNAP, Medicaid, or housing information. Receiving the credit will not reduce your benefits from those programs.