The Child Tax Credit in 2025

The Child Tax Credit for 2025 is a tax reduction worth up to $2,000 per child under age 17 that you claim on your federal tax return. The IRS reduces the taxes you owe by this amount — or, if you owe nothing, you may receive part of it as a refund. The credit is not money the government sends you upfront; it is a deduction you claim when you file your 2025 tax return in early 2026.

To claim the credit, your child must be a U.S. citizen, national, or resident alien with a valid Social Security number, and you must have provided more than half their financial support during the year. Your income must also fall below certain thresholds — for 2025, the credit begins to reduce at $400,000 for married couples filing jointly and $200,000 for single filers.

Key Takeaways

  • The Child Tax Credit reduces your federal income tax by up to $2,000 per child under 17 when you file your 2025 return in 2026.
  • Your child must have a valid Social Security number, be under 17 at the end of 2025, and live with you for more than half the year.
  • If your income exceeds $400,000 (married filing jointly) or $200,000 (single), the credit amount decreases by $50 for each $1,000 over the limit.
  • You claim the credit on Schedule 8812 when you file Form 1040, and the IRS will not send you a separate form in the mail.

Who Can Claim the Child Tax Credit

You can claim the credit for each child who meets all of these conditions: the child is your son, daughter, stepchild, foster child, sibling, or descendant of any of these (such as a grandchild or niece); the child was under 17 years old on December 31, 2025; the child lived with you for more than half of 2025; you provided more than half the child's financial support during 2025; and the child is a U.S. citizen, national, or resident alien with a valid Social Security number.

If you are divorced or separated, the parent who has custody of the child for the greater part of the year can claim the credit, unless you have a written agreement that gives the credit to the other parent. If the child lived with each parent equally, the parent with the higher income can claim it unless they agree otherwise in writing.

Income Limits and How the Credit Reduces

The full $2,000 credit is available if your modified adjusted gross income (MAGI) is below $400,000 for married couples filing jointly, $200,000 for single filers, or $200,000 for heads of household. Your MAGI is usually the same as your adjusted gross income shown on your tax return.

If your income exceeds these thresholds, the credit decreases by $50 for each $1,000 (or fraction of $1,000) over the limit. For example, if you are single with an income of $210,500, you are $10,500 over the $200,000 threshold. That rounds up to 11 increments of $1,000, so your credit reduces by $550 (11 × $50), bringing your credit from $2,000 down to $1,450 per child.

Other Tax Credits for Children

The Child Tax Credit is separate from the Earned Income Tax Credit (EITC), which is a different credit for lower-income working families. You may be able to claim both credits in the same year if you meet the requirements for each one. The EITC has its own income limits and rules, and the amount depends on your earned income and number of children.

There is also the Credit for Other Dependents, worth $500 per dependent, for people who do not meet the age or relationship requirements for the Child Tax Credit — for example, a dependent parent or an adult child. These credits do not stack; you claim whichever one applies to each person.

How to Claim the Credit on Your Tax Return

You claim the Child Tax Credit when you file your federal income tax return. If you use tax software, the program will ask you for your child's name, date of birth, Social Security number, and relationship to you. The software calculates the credit automatically based on your income and the number of may have access to children.

If you file by paper, you list each child on Schedule 8812 (Credits for may have access to Children and Other Dependents) and attach it to your Form 1040. You will need your child's full name and valid Social Security number. The IRS does not mail you a form to fill out; you provide this information yourself when you file.

What Happens If Your Information Changes During the Year

If a child turns 17 during 2025, you cannot claim the Child Tax Credit for that child on your 2025 return — the credit only applies to children under 17 on December 31 of the tax year. However, you may be able to claim the $500 Credit for Other Dependents for that child instead.

If you had a child in late 2025, you can claim the full $2,000 credit for that child on your 2025 return, even if they were born in December. The rule is that the child must be under 17 on December 31, 2025, not that they lived with you for the entire year.

Common Mistakes to Avoid

The most frequent error is using an incorrect or missing Social Security number for your child. The IRS will reject the credit if the number does not match their records, so double-check before you file. If you claim the credit with a wrong number, the IRS will disallow it and you will owe the tax you saved.

Another common mistake is claiming the credit for a child who does not meet the age requirement. Remember that the child must be under 17 on December 31, 2025 — not on the date you file your return. If your child turns 17 in 2025, they do not may have access to for the Child Tax Credit that year, even if they were 16 for most of the year.

Do not claim the same child on two returns. If you and another person (such as an ex-spouse or parent) both claim the same child, the IRS will disallow one of the claims and may assess penalties. If you are unsure who should claim the child, put the agreement in writing.

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 does not have one, you can request one from the Social Security Administration before you file your return. Without a number, the IRS will not allow the credit.

What if I share custody of my child with another parent?

The parent who has custody for the greater part of 2025 can claim the credit. If custody is split equally, the parent with the higher income can claim it unless you have a written agreement that says otherwise. Only one parent can claim the credit for the same child in the same year.

Do I have to file a tax return to claim the Child Tax Credit?

Yes. You must file a federal income tax return to claim the credit, even if your income is below the filing requirement. If you are not required to file but have a child who qualifies, filing allows you to claim the credit and may result in a refund.

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

Yes, if the child meets all other requirements. A foster child must live with you for the entire year and you must have provided all their support. A grandchild or other relative must live with you for more than half the year and you must have provided more than half their support.

What if my income is above the threshold — do I lose the entire credit?

No. The credit reduces by $50 for each $1,000 over the income limit, but you do not lose it completely unless your income is very high. For example, at $250,000 income as a single filer, you would still receive most of the credit.