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

The Child Tax Credit for 2025 remains $2,000 for each may have access to child 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 you can claim it when you file your 2025 tax return in early 2026.

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

You do not have to owe taxes to receive part of the credit. Up to $1,700 per child can be refundable, meaning you get it as a refund even if you owe no tax. The refundable portion is called the Additional Child Tax Credit or ACTC.

Key Takeaways

  • The credit is $2,000 per child under 17, and it reduces your tax bill dollar-for-dollar.
  • If your income exceeds $400,000 (married filing jointly) or $200,000 (single), the credit begins to shrink.
  • Up to $1,700 of the credit can come back to you as a refund even if you owe no federal tax.
  • You must have a valid Social Security number for each child to claim the credit.

Who can claim the Child Tax Credit

You can claim the credit for each child who meets all of these conditions: the child is your son, daughter, stepchild, foster child, sibling, or descendant of any of these; the child was under 17 at the end of 2025; the child lived with you for more than half the year (with some exceptions for temporary absences); you provided more than half the child's financial support during the year; and the child is a U.S. citizen, national, or resident alien with a valid Social Security number.

The child must be claimed as a dependent on your tax return. If you and another person both have a claim to the same child — for example, after a divorce — only one of you can claim the credit. The IRS has rules about which parent claims the child, usually based on custody.

If you are not a U.S. citizen or resident alien, you cannot claim the credit, even if your child qualifies in every other way.

Income limits and how the credit phases out

Your modified adjusted gross income (MAGI) determines whether you receive the full $2,000 credit or a reduced amount. MAGI is usually your adjusted gross income from your tax return, with some additions for certain types of foreign income.

The phase-out thresholds are $400,000 for married couples filing jointly and $200,000 for single filers, heads of household, and married individuals filing separately. Once your MAGI exceeds the threshold for your filing status, the credit decreases by $50 for every $1,000 of income over the limit (or any part of $1,000).

For example, if you are single with MAGI of $201,500, you are $1,500 over the $200,000 threshold. That rounds up to two $1,000 increments, so your credit reduces by $100 (2 × $50). Your credit would be $1,900 instead of $2,000.

The refundable portion: Additional Child Tax Credit

The Additional Child Tax Credit (ACTC) is the part of the $2,000 credit that can be refunded to you. For 2025, up to $1,700 per child is refundable. This means if you owe $500 in federal tax but have a $2,000 credit, you receive a $1,500 refund (the $500 that offsets your tax, plus $1,000 of the refundable portion).

To receive the refundable credit, you must have earned income during the year — wages, self-employment income, or certain other types of work-related earnings. The amount you can receive as a refund is limited to 15 percent of your earned income above $2,500, up to the $1,700 cap per child.

If you have three children and a $2,000 credit for each, your total credit is $6,000. If you owe $1,200 in tax, the credit first reduces your tax to zero. Then up to $5,100 (3 children × $1,700) can be refunded to you, depending on your earned income.

Documents and information you need to claim the credit

When you file your tax return, you will need the Social Security number for each child you are claiming. The number must be valid and issued by the Social Security Administration. You will also need proof that the child lived with you for more than half the year — this can be school records, medical records, utility bills, or lease agreements showing your address and the dates you lived there.

Keep records showing you provided more than half the child's support. This includes receipts for food, clothing, medical care, education, childcare, housing costs (rent or mortgage), utilities, and other necessities. If the child received support from another source — such as Social Security benefits, child support, or a grandparent's contributions — document that as well.

You do not need to submit these documents with your return, but the IRS can request them during an audit. Having them organized and ready is the best protection if questions arise.

What changed from 2024 to 2025

The credit amount stayed at $2,000 per child. The refundable portion also remained at $1,700. The income thresholds for phase-out did not change: $400,000 for married filing jointly and $200,000 for single filers.

The rules for who qualifies and how to claim the credit are the same as 2024. If you claimed the credit last year, the process for 2025 will be familiar.

Frequently Asked Questions

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

No. Each child must have a valid Social Security number issued by the Social Security Administration. If your child was born late in 2025 and does not yet have a number, you can apply for one at the Social Security office or online, but you cannot claim the credit until the number is assigned and you include it on your return.

What if I share custody of my child with another parent?

Only one parent can claim the credit per child per year. If you have a custody agreement, the IRS generally allows the parent with primary custody to claim the credit. If custody is split equally, the parent with the higher income usually claims it, unless you have a written agreement saying otherwise. You cannot both claim the same child.

Do I lose the credit if my income is too high?

The credit does not disappear entirely, but it shrinks. For every $1,000 of income over the threshold, the credit reduces by $50. At very high incomes, the credit may reduce to zero, but most families will receive at least some credit even above the phase-out threshold.

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

You must be a U.S. citizen, national, or resident alien to claim the credit. If you are a nonresident alien, you cannot claim it, even if your child is a U.S. citizen or resident alien with a valid Social Security number.

What if my child turned 17 during 2025?

The child must be under 17 at the end of the tax year (December 31, 2025) to may have access to. If your child turned 17 on December 31, 2025, they do not may have access to for the 2025 credit. If they turned 17 on January 1, 2026 or later, they do may have access to for 2025.