The 2025 Child Tax Credit amount and who receives it

The Child Tax Credit for 2025 is $2,000 per child under age 17 at the end of the tax year. This is the same amount as 2024. The credit reduces the federal income tax you owe, and if the credit is larger than your tax bill, you may receive the difference as a refund — though the refundable portion has a limit.

The credit phases out as your income rises. For single filers, it begins to reduce at $400,000 of modified adjusted gross income (MAGI). For married couples filing jointly, it begins at $800,000. For heads of household, it starts at $400,000. The credit decreases by $50 for each $1,000 (or fraction thereof) of income above these thresholds.

You claim the credit on your federal tax return using Form 1040 and Schedule 8812. The IRS uses the information you report to calculate the credit amount based on your income and the number of may have access to children.

Key Takeaways

  • The 2025 Child Tax Credit is $2,000 per may have access to child under age 17, with no change from 2024.
  • The credit begins to phase out at $400,000 MAGI for single filers and heads of household, or $800,000 for married couples filing jointly.
  • Up to $1,700 of the credit is refundable in 2025, meaning you can receive it even if you owe no federal income tax.
  • You must have a valid Social Security number for each child and claim them as dependents on your return to receive the credit.
  • The credit is claimed on your tax return; there is no separate application or advance payment process for 2025.

What counts as a may have access to child

A may have access to child must be your son, daughter, stepchild, foster child, sibling, or descendant of any of these (such as a niece or nephew). The child must be under age 17 at the end of the tax year, have a valid Social Security number, and be a U.S. citizen, national, or resident alien.

The child must also live with you for more than half the tax year. Temporary absences — such as time spent at school, camp, or medical treatment — do not break this requirement. If you and another person both have custody, the parent who has the child for the greater number of nights in the year is treated as the custodial parent and can claim the credit, unless you sign a form agreeing otherwise.

The child cannot be claimed as a dependent by anyone else. If you are divorced or separated, only one parent can claim each child, even if both provided support.

How the refundable portion works

The refundable part of the Child Tax Credit — called the Additional Child Tax Credit — allows you to receive money back even if you owe no tax. For 2025, up to $1,700 of the $2,000 credit per child is refundable. The remaining $300 is nonrefundable, meaning it can only reduce your tax bill to zero.

To receive the refundable portion, you must have earned income of at least $2,500 in the tax year. Earned income includes wages, self-employment income, and certain other forms of income you actively work to receive. Investment income, Social Security, and unemployment benefits do not count as earned income for this purpose.

The refundable credit is calculated on Schedule 8812 and is limited to 15 percent of your earned income above $2,500. For most families, this means the full refundable amount is available, but for those with very low earned income, the limit may reduce what you receive.

Income limits and how the credit phases out

Your modified adjusted gross income (MAGI) determines whether the full credit applies or whether it is reduced. For 2025, the phase-out thresholds are $400,000 for single filers and heads of household, and $800,000 for married couples filing jointly. If your MAGI is at or below these amounts, you receive the full credit (subject to the income limits for the refundable portion).

Once your MAGI exceeds the threshold, the credit decreases by $50 for every $1,000 of income above the limit, rounded up. For example, a single filer with $401,000 MAGI loses $50 of the credit. One with $401,500 MAGI loses $100. This reduction applies to both the refundable and nonrefundable portions.

MAGI for the Child Tax Credit is generally your adjusted gross income (AGI) from your tax return, with certain modifications. Most taxpayers can use their AGI directly. If you have foreign earned income, foreign housing costs, or certain other items, your MAGI may differ from your AGI.

Changes from prior years and what to expect

The $2,000 per-child amount has been in place since 2018. Before that, the credit was $1,000 per child. The refundable portion — the Additional Child Tax Credit — has changed several times. In 2024, it was $1,700. In 2023, it was also $1,700. The nonrefundable portion has remained $300 since 2018.

Congress sets the credit amount and refundable limit each year through tax legislation. These amounts can change, and they are not automatically adjusted for inflation. If you received a different amount in a prior year, check your prior-year tax return or IRS records to see what applied then.

The credit does not require you to take any action outside of filing your tax return. You do not need to register, pre-register, or submit separate paperwork. You report the information on your return, and the IRS calculates the credit based on the rules in effect for that tax year.

How to claim the credit on your return

To claim the Child Tax Credit, you file Form 1040 (the main individual income tax return) and complete Schedule 8812 if you are claiming the refundable portion or if your income is above the phase-out threshold. On Form 1040, you list each may have access to child's name and Social Security number. The form itself has a line for the nonrefundable credit amount.

Schedule 8812 calculates the refundable Additional Child Tax Credit. You will need your earned income, your MAGI, and the number of may have access to children. The schedule walks through the calculation step by step. If you use tax software or work with a tax preparer, these forms are usually completed automatically based on the information you provide.

You must file a return to claim the credit, even if your income is below the filing threshold. If you have no tax bill and no refund coming, you still need to file to receive the refundable portion of the credit. The IRS will not send you money without a return on file.

Frequently Asked Questions

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

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

What if my income is above the phase-out threshold?

Your credit is reduced by $50 for each $1,000 (or part of $1,000) of income above the threshold. If the reduction is large enough, your credit could be reduced to zero. Use Schedule 8812 to calculate the exact amount. Tax software will also compute this automatically.

Do I get the full $2,000 if I owe no federal income tax?

You receive up to $1,700 as a refund if you owe no tax and meet the earned income requirement. The remaining $300 is nonrefundable and cannot be refunded to you. If you have a tax bill, the full $2,000 (minus any phase-out reduction) can be used to reduce what you owe.

Can two parents both claim the same child?

No. Only one person can claim a child as a dependent and receive the credit for that child in the same tax year. If you are divorced or separated, the custodial parent (the one with the child for more nights) claims the credit unless you sign Form 8332 agreeing otherwise.

What if my child turns 17 during the tax year?

The child's age on December 31 of the tax year is what matters. If your child turns 17 on December 31, 2025, they do not may have access to for the 2025 credit because they are 17 at year-end. If they turn 17 on January 1, 2026, they do may have access to for the 2025 credit because they are 16 at year-end.