The Child Tax Credit did not expand in 2024 — it stayed at the 2017 level
The Child Tax Credit for 2024 remains $2,000 per child under age 17. This is the same amount that has been in place since 2018. There was no new law passed in 2024 that changed the credit amount, the income limits, or how you claim it on your tax return.
The credit you may be thinking of — the expanded version that reached $3,600 per child in 2021 — expired at the end of 2021. That temporary increase was part of the American Rescue Plan and was never extended beyond that year. Since then, the credit has reverted to $2,000 per child, where it remains for the 2024 tax year.
If you have children under 17, you can still claim the $2,000 credit on your 2024 tax return when you file in 2025. The rules for who can claim it and how much you receive have not changed from 2023.
Key Takeaways
- The Child Tax Credit for 2024 is $2,000 per child under age 17, unchanged from 2023 and 2022.
- The temporary expansion to $3,600 per child ended on December 31, 2021, and was not renewed.
- You claim the $2,000 credit on your 2024 tax return by filing Form 1040 with Schedule 8812 if you have dependent children.
- Income limits apply: the credit begins to reduce if your modified adjusted gross income exceeds $400,000 for married couples filing jointly or $200,000 for single filers.
What the $2,000 credit covers and who can claim it
The $2,000 Child Tax Credit reduces the amount of federal income tax you owe, dollar for dollar. If you owe $3,000 in taxes and have two children, the credit brings that down to $1,000. If the credit is larger than the tax you owe, you may receive the difference as a refund — but only up to $1,600 per child (the refundable portion).
To claim the credit for 2024, the child must be your dependent, under age 17 at the end of 2024, and have a valid Social Security number. The child must have lived with you for more than half the year. You must also file a tax return — you cannot claim the credit without filing.
If you are married, you can file jointly and claim the credit for all your dependent children. If you are single or head of household, the same rules apply. If you are divorced or separated, only the parent who has custody for more than half the year can claim the credit for that child, unless you have a written agreement that says otherwise.
Income limits and how the credit phases out
The full $2,000 credit is available if your modified adjusted gross income (MAGI) is below $400,000 for married couples filing jointly, or $200,000 for single filers, heads of household, or married couples filing separately.
Once your income exceeds these thresholds, the credit reduces by $50 for every $1,000 (or fraction thereof) of income above the limit. This means the credit shrinks gradually as your income rises. For example, if you are single with MAGI of $210,000, your credit is reduced by $500 (for the $10,000 over the limit), bringing it down to $1,500 per child.
Your MAGI is usually your adjusted gross income from your tax return, but some types of income — such as foreign earned income or certain investment gains — can affect the calculation. If you are unsure whether your income puts you over the limit, the IRS worksheet on Form 1040 instructions walks you through the calculation.
How to claim the credit on your 2024 tax return
You claim the Child Tax Credit by filing Form 1040 (the main individual income tax return) and including Schedule 8812 if you have dependent children. On Schedule 8812, you list each child's name, Social Security number, and relationship to you. The form then calculates how much credit you can claim based on your income.
If you use tax software, the program will ask you questions about your children and automatically fill in the credit amount. If you file by paper, you must complete Schedule 8812 and attach it to your Form 1040. If you use a tax preparer, they will handle this for you.
You must file your return by the tax deadline — normally April 15 of the following year — to claim the credit for that tax year. If you file late, you can still claim the credit, but you may owe penalties and interest on any taxes owed.
Why the expanded credit ended and what happened to monthly payments
In 2021, Congress temporarily increased the Child Tax Credit to $3,600 per child (for children under 6) and $3,000 per child (for children 6 to 16) as part of the American Rescue Plan. That law also created monthly advance payments — families received $250 to $300 per child each month from July through December 2021.
That expansion was set to expire on December 31, 2021. Congress did not pass a law to extend it, so the credit returned to $2,000 per child starting in 2022. The monthly advance payments also ended. Since then, there have been proposals to bring back the expanded credit or the monthly payments, but none have become law.
For 2024, you can only claim the $2,000 per-child credit on your tax return. There are no monthly payments. If you received advance payments in 2021 and your actual income that year was higher than you reported when you signed up, you may have had to repay some of that money when you filed your 2021 tax return — but that reconciliation is now complete.
What to do if you did not receive the full credit you expected
If you filed your 2024 tax return and received less credit than you thought you would, the most common reason is that your income was above the phase-out threshold. The second most common reason is that you did not have a valid Social Security number for each child, or the child did not live with you for more than half the year.
Check your tax return to see what income the IRS used to calculate your credit. If you believe your income was reported incorrectly, or if you have questions about whether a child meets the requirements, you can file an amended return (Form 1040-X) within three years of the original filing date. You will need to provide documentation — such as a birth certificate, Social Security card, or proof of residence — to support the change.
If you need help understanding why your credit was reduced, the IRS has a worksheet in the Form 1040 instructions that shows the calculation step by step. You can also contact the IRS directly at 1-800-829-1040 to ask about your specific situation.
Frequently Asked Questions
Can I claim the Child Tax Credit if my child does not have a Social Security number?
No. The IRS requires a valid Social Security number for each child you claim. If your child was born in 2024 and does not yet have a number, you can apply for one at the Social Security Administration office or online at ssa.gov. Once you receive the number, you can file an amended return to claim the credit retroactively.
What if I had a child in 2024 — can I claim the credit for them?
Yes, if the child was born in 2024 and you have a valid Social Security number for them. The child must be under age 17 at the end of 2024 to count. You claim the full $2,000 credit for that child on your 2024 tax return, regardless of when during the year they were born.
Do I have to file a tax return to get the Child Tax Credit?
Yes. You must file a federal income tax return to claim the credit. Even if you have no income or your income is very low, filing is the only way to receive the credit. If you cannot file on your own, a tax preparer or a free tax preparation site can help you.
Will the Child Tax Credit be expanded again in the future?
There is no law currently in place that would expand the credit. Congress would need to pass a new law to increase the amount or bring back monthly payments. You can track proposed legislation on Congress.gov, but until a bill is signed into law, the credit remains at $2,000 per child.
If I owe back taxes or child support, can I still claim the Child Tax Credit?
You can claim the credit on your tax return, but the IRS may use part or all of it to pay off back taxes or child support you owe. This is called an offset. The credit itself is not denied — it is just redirected to pay existing debts. You should still file your return to claim the credit.