The Child Tax Credit did not expand in 2024

Congress did not pass legislation to increase the Child Tax Credit or restore the expanded version that ran during 2021. The credit remains at $2,000 per child under age 17, the same amount it has been since 2018. The credit is not scheduled to change unless new legislation passes.

The expanded credit you may have heard about — which was $3,600 per child under age 6 and $3,000 per child ages 6 to 17 during 2021 — ended after that year. It was part of the American Rescue Plan Act and was temporary. No law has restored it since.

Key Takeaways

  • The Child Tax Credit remains $2,000 per child under age 17 for the 2024 tax year.
  • The expanded credit that paid $3,600 or $3,000 per child in 2021 was temporary and did not continue past that year.
  • You claim the credit on your tax return by filing Form 1040 with Schedule 8812 if you have may have access to children.
  • The credit phases out for higher earners: $400,000 for married couples filing jointly, $200,000 for single filers.

How the $2,000 credit works on your 2024 tax return

You claim the Child Tax Credit when you file your federal income tax return. The credit reduces the amount of tax you owe, dollar for dollar. If the credit is larger than the tax you owe, you may receive a refund for the difference — but only up to $1,600 per child. This refundable portion is called the Additional Child Tax Credit.

To claim the credit, you need the child's Social Security number, and the child must be under age 17 at the end of 2024. The child must also be your son, daughter, stepchild, foster child, sibling, or descendant of any of these (such as a niece or nephew), and you must provide more than half their financial support for the year.

You report the credit on Form 1040 (your main tax return) and Schedule 8812 if you are claiming the Additional Child Tax Credit or if you have more than three may have access to children. The IRS will match the Social Security numbers you provide against their records, so accuracy matters.

Income limits and phase-out ranges

The credit begins to reduce if your income exceeds certain thresholds. For 2024, the phase-out starts at $400,000 for married couples filing jointly and $200,000 for single filers, heads of household, and married couples filing separately. The credit decreases by $50 for each $1,000 (or fraction of $1,000) of income above the threshold.

This means if you are a single filer earning $210,000, your credit would be reduced by $500 (for the $10,000 over the $200,000 limit). The reduction applies to each child's credit, so the impact grows with the number of children you claim.

What changed from 2021 and why it matters

In 2021, Congress temporarily expanded the credit as part of pandemic relief. The credit became $3,600 for each child under age 6 and $3,000 for each child ages 6 to 17. The credit also became fully refundable, meaning you could receive the full amount even if you owed no tax. The IRS also sent advance payments to families monthly from July through December 2021.

That expansion was set to expire after 2021, and Congress did not renew it. The credit reverted to $2,000 per child starting in 2022. No legislation has changed this since, so the $2,000 amount remains in place for 2024 and beyond unless Congress acts.

How to claim the credit when you file

You claim the credit by filing a federal tax return, even if you do not normally have to file. You can file on your own using tax software, through a tax preparer, or with help from a free tax preparation site if your income is below a certain threshold (usually around $60,000 to $70,000, depending on the program).

Gather your children's Social Security numbers, your filing status, and your income information before you start. If you are claiming the Additional Child Tax Credit (the refundable portion), you will also need to complete Schedule 8812. The IRS processes most returns within 21 days if you file electronically and choose direct deposit for any refund.

Frequently Asked Questions

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

No. The IRS requires a valid Social Security number for each child you claim. If your child does not have one, you can apply through the Social Security Administration, but you cannot claim the credit until you have the number and file an amended return.

What if my income is too high — do I get nothing?

The credit does not disappear entirely at higher incomes; it phases out gradually. Even at $500,000 in income, you may still have some credit remaining, depending on how many children you have. Use the IRS worksheet or tax software to calculate the exact amount.

Is there any chance the expanded credit comes back?

That depends on future legislation. Congress would need to pass a new law to restore the $3,600 or $3,000 amounts. No such bill has passed as of 2024, and there is no set timeline for when or if that might happen.

Can I get the credit if I am not a U.S. citizen?

You must have a valid Social Security number and be a U.S. citizen, national, or resident alien to claim the credit. If you have an Individual Taxpayer Identification Number (ITIN) instead, you cannot claim it.