The Child Tax Credit amount for 2025

The Child Tax Credit for 2025 is $2,000 per child under age 17. 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.

The credit begins to phase out — meaning it shrinks — when your income exceeds certain thresholds. For single filers, the phase-out starts at $400,000 of income. For married couples filing jointly, it starts at $800,000. The credit decreases by $50 for every $1,000 (or fraction of $1,000) of income above these thresholds.

Not all of the $2,000 is refundable. The refundable portion — the part you can receive even if you owe no tax — is capped at $1,700 per child for 2025. The remaining $300 per child is non-refundable, meaning it can only reduce your tax bill to zero, not below it.

Key Takeaways

  • The Child Tax Credit is $2,000 per may have access to child under age 17 in 2025, the same as 2024.
  • Up to $1,700 of the credit is refundable, so you may receive money back even if you owe no federal income tax.
  • The credit phases out starting at $400,000 of income for single filers and $800,000 for married couples filing jointly.
  • You must have a valid Social Security number for each child to claim the credit on your tax return.

Who can claim the Child Tax Credit

To claim the credit, the child must be your son, daughter, stepchild, foster child, sibling, or a descendant of any of these (such as a grandchild or niece). The child must have lived with you for more than half the year, be under age 17 at the end of 2025, and be a U.S. citizen, national, or resident alien with a valid Social Security number.

You must also have a valid Social Security number yourself. If you are married, you can claim the credit on a joint return. If you are unmarried, you claim it on your individual return. The child cannot be claimed as a dependent by anyone else — only one person per child can claim the credit.

Income limits and how the credit shrinks

Your income determines whether you receive the full $2,000 credit or a reduced amount. The IRS uses modified adjusted gross income (MAGI) to calculate this, which for most people is the same as your adjusted gross income (AGI) shown on your tax return.

If your MAGI is below $400,000 (single) or $800,000 (married filing jointly), you receive the full credit. Once you exceed these thresholds, the credit decreases by $50 for every $1,000 of income above the limit. For example, if you are single with MAGI of $410,000, your credit is reduced by $500 (10 × $50), bringing it to $1,500 per child instead of $2,000.

The phase-out applies to each child separately. If you have two children and your income is $410,000 as a single filer, you lose $500 per child, for a total reduction of $1,000 across both credits.

Refundable versus non-refundable portions

The Child Tax Credit has two parts: refundable and non-refundable. The refundable portion is the Additional Child Tax Credit (ACTC), which can result in a refund to you. For 2025, up to $1,700 per child is refundable. The remaining $300 per child is non-refundable.

If you owe $800 in federal income tax and have one child, the $2,000 credit will zero out your tax bill and leave $1,200 unclaimed. However, the refundable portion means you can claim up to $1,700 of that $1,200 difference as a refund. In this case, you would receive a $1,200 refund. If your tax bill is zero and you have one child, you can receive up to $1,700 as a refund through the ACTC.

The refundable amount is indexed for inflation each year, which is why it changes. The non-refundable portion remains at $300 per child.

How to claim the credit on your tax return

You claim the Child Tax Credit by filing a federal income tax return, even if you have no tax bill. You will need each child's full name, date of birth, and Social Security number. On Form 1040 (the main individual income tax form), you list this information and calculate the credit based on your income and number of may have access to children.

If you use tax software or work with a tax preparer, they will walk you through the questions about your children and calculate the credit for you. If you file by hand, you use the Child Tax Credit worksheet in the Form 1040 instructions to determine your credit amount after accounting for the phase-out.

You must file your return to receive the credit or any refund. The IRS does not send the credit automatically. If you are not required to file (for example, because your income is very low), you can still file to claim the credit and receive a refund.

Changes from prior years

The $2,000 per-child amount has been in place since 2018. The income thresholds ($400,000 single, $800,000 married) have also remained the same since 2018. The refundable portion (ACTC) was $1,600 per child in 2023 and increased to $1,700 for 2024 and 2025 due to inflation adjustments.

Prior to 2018, the credit was $1,000 per child. The current $2,000 amount was set by the Tax Cuts and Jobs Act and is scheduled to expire after 2025 unless Congress extends it. This means the credit could change for the 2026 tax year, though no change has been enacted yet.

Frequently Asked Questions

What if my child was born in December 2025 — can I claim the credit?

Yes. The child must be under age 17 at the end of 2025, which means a child born on December 31, 2025 qualifies. You will need the child's Social Security number, which you can obtain from the Social Security Administration before filing your return.

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

You must have a valid Social Security number to claim the credit. If you have an Individual Taxpayer Identification Number (ITIN) instead, you cannot claim the Child Tax Credit, though you may be able to claim other credits. The child must also be a U.S. citizen, national, or resident alien with a Social Security number.

What happens if two parents both want to claim the same child?

Only one person can claim each child as a dependent and receive the credit. If parents are unmarried and file separately, the parent with whom the child lived for the longer part of the year typically has the right to claim the child. If you are divorced or separated, your custody agreement or court order may specify who claims the child.

Do I get the full $2,000 refund if I owe no taxes?

You can receive up to $1,700 per child as a refund through the refundable portion (ACTC), not the full $2,000. The remaining $300 per child is non-refundable and can only reduce your tax bill to zero. If you owe no tax, that $300 portion is not paid to you.

What if my income changes after I file my return?

If your income changes significantly, you may need to file an amended return (Form 1040-X) to correct the credit amount. If you received too much credit, you may owe money back. If you received too little, you can claim the difference. The IRS will also review your return and adjust the credit if your reported income differs from what they have on file.