The 2025 child tax credit is $2,000 per child under age 17

The federal child tax credit for 2025 remains $2,000 for each child you claim who is under 17 years old at the end of the tax year. This is the same amount as 2024. The credit reduces the federal income tax you owe dollar-for-dollar, and any amount you do not use to pay taxes may come back to you as a refund, depending on your income and which version of the credit you receive.

The credit phases out — meaning it gets smaller — if your income exceeds certain thresholds. For 2025, the phase-out begins at $400,000 of modified adjusted gross income for married couples filing jointly, and $200,000 for single filers and heads of household. For each $1,000 (or fraction of $1,000) over the threshold, the credit reduces by $50.

Key Takeaways

  • The 2025 child tax credit is $2,000 per child under 17, the same as 2024, and reduces your federal tax bill dollar-for-dollar.
  • You must have a valid Social Security number for each child to claim the credit, and the child must be your dependent.
  • If your income is above $400,000 (married filing jointly) or $200,000 (single), the credit shrinks by $50 for every $1,000 over the limit.
  • The refundable portion of the credit — money that comes back to you even if you owe no tax — is limited to $1,700 per child for 2025.
  • You claim the credit on your federal tax return using Form 1040 and Schedule 8812, not through a separate application.

Who can claim the child tax credit

You can claim the credit for each child who meets all of these conditions: the child is under 17 at the end of the tax year, the child is your son, daughter, stepchild, foster child, sibling, or descendant of any of these (including adopted children), the child lived with you for more than half the year, you provide more than half the child's financial support for the year, and the child is a U.S. citizen, national, or resident alien with a valid Social Security number.

The child must also be claimed as your dependent on your tax return. If you and another person (such as a co-parent) both meet the requirements, only one of you can claim the credit for that child in a given year. If you cannot agree, the IRS has rules about which parent gets priority — usually the parent with custody for the greater part of the year, though this can be overridden by a written agreement.

Income limits and how the credit shrinks

The credit begins to reduce if your modified adjusted gross income (MAGI) exceeds $400,000 for married couples filing jointly, $200,000 for single filers, or $200,000 for heads of household. The reduction is $50 for every $1,000 of income over the threshold, rounded up — so even $1 over the threshold costs you $50 in credit.

For example, if you are single with MAGI of $201,000 and two children, your credit would normally be $4,000. Because you are $1,000 over the $200,000 threshold, the credit reduces by $50, leaving you with $3,950. If your MAGI were $201,500, the reduction would still be $50 (because the $500 is rounded up to $1,000). At $202,000, the reduction would be $100.

Refundable vs. non-refundable portions

Part of the child tax credit is refundable, meaning you can receive it as a refund even if you owe no federal income tax. For 2025, up to $1,700 per child is refundable. The remaining $300 per child ($2,000 minus $1,700) is non-refundable, so you can use it only to reduce taxes you owe.

The refundable portion is sometimes called the additional child tax credit or the earned income tax credit (EITC) dependent credit. To receive the refundable portion, you must have earned income — wages, self-employment income, or other work-related earnings — during the year. If you have no earned income, you can still claim the $300 non-refundable portion if you owe taxes, but you cannot receive the $1,700 refundable part as a refund.

How to claim the credit on your tax return

You claim the child tax credit on your federal Form 1040 (U.S. Individual Income Tax Return). On the form, you list each child's name, date of birth, and Social Security number. You then complete Schedule 8812 (Credits for may have access to Children and Other Dependents) if you need to calculate the refundable portion or if your income is high enough that the credit phases out.

If you use tax software or file with a tax preparer, the software or preparer will walk you through the questions and calculate the credit automatically. You do not need to contact the IRS or submit a separate form to claim the credit — it is part of your annual tax return filing.

What changed from 2024 to 2025

The credit amount itself — $2,000 per child — did not change from 2024 to 2025. The income thresholds where the credit begins to phase out also remained the same: $400,000 for married couples filing jointly and $200,000 for single filers and heads of household.

The refundable portion increased slightly from $1,600 per child in 2024 to $1,700 per child in 2025. This means more of the credit can come back to you as a refund if you have earned income. The IRS adjusts the refundable amount each year for inflation, so it may change again in 2026.

Frequently Asked Questions

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

You do not have to claim the credit if you do not want to, but there is no reason not to — it only reduces your taxes or increases your refund. If you file a tax return, you should claim it for any child who meets the requirements. If you do not file a return, you cannot receive the refundable portion.

What if my child was born on December 31, 2025?

Your child must be under 17 at the end of the tax year (December 31, 2025). A child born on December 31, 2025, would be age 0 on that date, so you can claim the credit for that child on your 2025 return. A child born on January 1, 2026, would be age 0 on December 31, 2025, but born in 2026, so you would claim the credit starting in 2026.

Can I claim the credit if my child does not have a Social Security number?

No. Each child must have a valid Social Security number (SSN) to claim the credit. If your child does not have an SSN, you cannot claim the credit for that child. You can obtain an SSN through the Social Security Administration if your child is a U.S. citizen or may be able to access resident alien.

What if I share custody with the other parent?

Only one parent can claim the credit for each child per year. Usually, the parent with custody for more than half the year claims it. If you have equal custody, you can agree in writing about who claims the credit, or the IRS will apply its default rule (typically the parent with the higher income). You cannot split the credit between two parents.

Will the credit amount change in 2026?

The $2,000 per-child amount is set by current law through 2025. After that, the law is scheduled to change, but Congress may extend or modify it. The refundable portion ($1,700 in 2025) is adjusted for inflation each year, so it will likely increase slightly in 2026 even if the total credit stays at $2,000.