For tax year 2025, eligible families may claim up to $2,200 per qualifying child. Up to $1,700 per child may be refundable through the Additional Child Tax Credit (ACTC), subject to earned-income and other rules. A child generally must be under 17 at the end of 2025, meet the IRS relationship and residency tests, and have a qualifying Social Security number. The full credit is available at income up to $200,000, or $400,000 for married couples filing jointly; above those levels it phases down.
In 2026, many people are filing 2025 returns. The 2026 tax-year credit applies to a different return filed later, and the IRS’s available 2026 instructions are still drafts.
How much is the Child Tax Credit for 2025?
The maximum is $2,200 for each qualifying child on a 2025 federal tax return, according to the IRS’s 2025 guidance and Internal Revenue Bulletin 2026-38. The amount you can use depends on your tax liability, income, filing status and number of qualifying children.
The CTC itself is nonrefundable: it can reduce federal income tax you owe, but generally cannot reduce that liability below zero. Eligible filers may receive some remaining credit as the refundable Additional Child Tax Credit.
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Refundable amount and earned income
For 2025, the ACTC may refund up to $1,700 per qualifying child. The IRS says eligibility generally requires at least $2,500 in earned income. The ACTC calculation is generally 15% of earned income above $2,500, subject to the per-child cap and the return’s other rules. The maximum is not automatically paid to every eligible family.
For returns that properly claim the ACTC, the IRS says refunds cannot be issued before mid-February 2026. This hold applies to the entire refund, not just the ACTC amount. See the 2025 Instructions for Schedule 8812.
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Income phase-down
The full credit is available when annual income is no more than $200,000, or $400,000 for married filing jointly. Above the applicable threshold, the credit phases down rather than disappearing at one universal income limit. The amount at which it reaches zero depends on modified adjusted gross income and the number of qualifying children; consult the year-specific instructions for the calculation.
Who qualifies for the Child Tax Credit?
For 2025, the child generally must meet all of these tests:
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- Age: Be under 17 at the end of 2025.
- Relationship: Be the taxpayer’s child, stepchild, eligible foster child, sibling, or a descendant of one of these relatives, such as a grandchild, niece or nephew.
- Dependent: Be claimed as the taxpayer’s dependent.
- Residency: Have lived with the taxpayer for more than half of 2025, subject to IRS rules for temporary absences and other special circumstances.
- Support: Not have provided more than half of their own support during the year.
- Joint return: Not file a joint return for the year unless that return is filed only to claim a refund of withheld or estimated tax.
- Status: Be a U.S. citizen, U.S. national or U.S. resident alien.
These are general tests, not a substitute for checking the detailed definitions and exceptions in the IRS Schedule 8812 instructions.
Social Security number rules
The child must have a valid Social Security number (SSN) for employment, issued by the return’s due date, including extensions. The taxpayer claiming the credit—or one spouse on a joint return—also must have an SSN valid for employment and issued by that due date. Under the 2025 instructions, the other spouse on a joint return may have either an SSN or an Individual Taxpayer Identification Number issued by the due date. Check the year-specific instructions if your situation involves a late-issued number or a different filing status.
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How to claim the credit
- List the child as a dependent. Report the child and other dependents on your Form 1040.
- Complete Schedule 8812. Use it to calculate the Child Tax Credit, any ACTC and, where relevant, the Credit for Other Dependents. The IRS explains the schedule’s purpose on its Child Tax Credit page and About Schedule 8812 page.
- Check the calculated amount against the rules for your return. The IRS Interactive Tax Assistant can help assess eligibility, but the filed return and Schedule 8812 determine the amount claimed.
Child Tax Credit versus Credit for Other Dependents
A dependent who does not qualify for the CTC or ACTC may be eligible for the separate, nonrefundable Credit for Other Dependents (ODC), worth up to $500 per eligible dependent under current IRS guidance. The ODC is not an alternative CTC payment for the same child: a dependent cannot be counted for both credits on the same return.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What about the 2026 tax-year credit?
The IRS’s draft instructions for tax year 2026 also show a maximum CTC of $2,200 per qualifying child. Those instructions are preliminary, not final filing guidance. Confirm the final 2026 forms and instructions when preparing a 2026 return, which is filed later.
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